TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

CODING ELEMENT [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2001-09-27

English

Subject field(s)
  • Financial and Budgetary Management
  • Government Accounting
CONT

As the Authority is the coding element representing the current method of appropriation accounting there are very few authorities listed in the Chart of Accounts that are not either revenues or expenses.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité publique
CONT

Comme l'autorisation est l'élément de codage qui représente la méthode actuelle de comptabilité des crédits, le plan comptable énumère peu d'autorisations qui ne soient ni des recettes ni des dépenses.

Spanish

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