getary control over government spending. Hay p. 43.↑ Hay, p. 687↑ When goods or services are received, the amount to be paid is debited to the expenditure account and credited to a liability (payable) account. Hay, p. 63. Transactions involving purchase orders involve encumbrance accounting, requiring a more complex transaction than the simplified example shown here.↑ 45.0 45.1 Closing entries for a government's funds are similar to those of a for-profit business. The totals recorded in revenues and appropriations are reversed with debits while expenditures and estimated revenues are reversed with credits. අරමුදල් ශේෂය ලෙස ඉතිරි ඩොලර් මිලියන 1ක බැර කරනු ලැබේ. Hay, p. 76-77.↑ Hay, p. 20-21.බාහිර සබැඳි[සංස්කරණය]John R. Throop (July 1, 2006). "Fund Accounting—Making sense of church finances". Christianity Today. සම්ප්‍රවේශය 2010-03-15.State of Maryland Comprehensive Annual Financial Report, FY 2009 සංරක්ෂණය කළ පිටපත 2011-03-18 at Archive-It Example of financial statements p