20 – "Terms and Concepts" සංරක්ෂණය කළ පිටපත 2010-07-24 at the Wayback Machine See "Deposit funds," p. 40. Office of Management of the Budget (2009).↑ 33.0 33.1 "Understanding Similarities and Differences Between Accual and Cash Deficits" U.S. Government Accountability Office (December 1, 2006). Retrieved 2010-03-26↑ Hay, p. 609-610↑ Hay, p. 622↑ Hay, p. 648-649↑ Hay, p. 622, 642↑ Hay, p. 622-625↑ Consolidated Financial Statements, p. 5 The American National Red Cross, June 30, 2010. Retrieved 2011-03-21.↑ In most jurisdictions, the budget is a legal document authorizing the government to incur debts, collect taxes and spend money. අනුමැතිය පහත දැක්වේ. 2009 ගිණුම්කරණ වර්ෂය පටන් ගන්නේ 2008 ජූලි පලමු දිනයෙනි. Hay, p. 20.↑ 41.0 41.1 In the opening entries for a fiscal year, estimated revenues are recorded with a credit to the fund balance, while appropriations are recorded as a debit. Hay, p. 44.↑ Subsidiary ledger details are used to provide an appropriate level of bud