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<br /> <br />Budget in Government Accounting <br /> <br />. Every government should adopt an annual <br />budget <br />. Accounting system should make it possible to <br />compare actual and budgeted results <br />. Budget VB. actual comparisons are included in <br />the required supplemental information for the <br />general fund and special revenue funds for <br />which an annual budget is adopted. <br /> <br /> <br />Double Entry Accountin~ <br /> <br />. Even if the computer does the work - you still <br />need to understand, especially if an error <br />occurs. <br />. Use T accounts to solve problems. <br /> <br /> <br />Uniform Chart of Accounts <br /> <br />. Recommended by the State Auditors Office <br />- Designed for cities over 2,500 population <br />- Cities under 2,500 population are encouraged t6 <br />adopt <br />- Suggested format is xxx-xxxxx-xxx (expenses) <br />_1.tthree-fundlype <br />. 2nd five-funclion or department <br />. 3"" lhree-object orlype of expense <br /> <br />7 <br />