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general fundDefinition In public sector accounting, the primary or catchall fund of a government, government agency, or nonprofit entity such as a university. It is similar to a firm's general ledger account [..]
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general fund
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general fundThe assets and liabilities available for general purposes, as distinct from funds established for specific purposes.
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general fundBy statute the State General Fund covers all State appropriation, expenditure and receipt transactions, except those for which special constitutional or statutory requirements demand separate fund accounting. Most of the traditional State services are included in the General Fund.
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general fundThe fund supported by taxes, fees, and other revenues that may be used for any lawful purpose.
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general fundAccounting term used by the state and school districts to differentiate general revenues and expenditures from funds for specific uses, such as a Cafeteria Fund.
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general fundThe general fund is used to account for the financial activities of the general government not required to be accounted for in another account. Refer to GOVERNMENTAL FUNDS
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