GROUPING OF LEDGER ACCOUNTS - 8812

(Revised: 03/1974)

The fund ledger is divided into several groups. The major grouping is between Governmental Cost Funds and Non-Governmental Cost Funds. These in turn are grouped by type of fund as follows:

1. Governmental Cost Funds
   1. General Fund
   2. Transportation Funds
   3. Feeder Funds
   4. Other Governmental Cost Funds
2. Non-Governmental Cost Funds
   1. Public Service Enterprise Funds
   2. Working Capital and Revolving Funds
   3. Bond Funds
   4. Retirement Funds
   5. Trust and Agency Funds–Federal
   6. Trust and Agency Funds–Other