Definition A system of accounting used primarily by non-profit or government organizations. For these and other similar organizations, it is more important for them to keep a record of how their money [..]

Maintenance of separate and/or group accounts for health facility resources according to spending objectives set by donors, other outside sources, or the governing body.

A system of accounting based on separating information into groups which reflect organizational divisions or donor-imposed restrictions.

Method of accounting and presentation whereby assets and liabilities are grouped according to the purpose for which they are to be used. Generally used by government entities and nonprofits. (See rest [..]

The manner of organizing and managing the accounting so that resources are classified according to activities or objectives as specified by the donor or funding sources. A fund is an accounting entity with a self-balancing set of accounts. Separate accounts are maintained for each fund, but funds of similar characteristics may be grouped together f [..]