Governmental Accounting for Special Revenue Fund, Special Revenue Funds, (Public Purpose Trust), (Setup for collecting Revenue ear-marked for a special purpose (restricted) & obtained from specified sources), (Setup a separate Special Revenue Fund for each purpose), (All Revenues received has to used for the particular Fund use), A-Non-exchange Transactions (Taxes & Grants Received), B-Exchange Transactions (Service Fees), Only difference between Special Revenue Funds & General Fund is that the revenue is ear-marked for a special purpose, Journal Entries & Account Names are the same as (very similar) to that of General Fund, (Use Budgetary Accounting & Encumbrance System), (Use Modified Accrual Accounting), detailed accounting by Allen Mursau

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