FUND TYPES FUND NUMBERS

5/18/2021

FUND TYPES

&

FUND NUMBERS

Chart of Accounts

Revised

Spring 2021



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What¡¯s

On

Tap

?

Prescribed System of Accounting

?

Fund Numbers ¨C Revision to the

Chart of Accounts

?

Fund Types

2

1

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Prescribed System of Accounting

Indiana State Board of Accounts - 2021

3

Fund

Names &

Numbers

4

2

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Fund Listing in Manual, Chapter 3

?

?

?

?

sboa

Political Subdivisions / Cities (or Towns) /

Manuals

Uniform Compliance Guidelines Manual

for Cities and Towns

Chapter 3 ¨C bottom page 3-4



Indiana State Board of Accounts - 2021

5

Fund Listing in Manual, Chapter 3

Indiana State Board of Accounts - 2021

6

3

5/18/2021

Indiana State Board of Accounts - 2021

7

Indiana State Board of Accounts - 2021

8

4

5/18/2021

Indiana State Board of Accounts - 2021

image/215871 /why-w hy-why-w hy-why

9

2 Main Reasons

Comparability

More Choices

Indiana State Board of Accounts - 2021

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