TERMIUM Plus®

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BUDGETARY CLASSIFICATIONS [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1980-04-10

English

Subject field(s)
  • National Accounting
  • Financial and Budgetary Management
OBS

The classification of accounts used as the basis of a budget. There are three major types: (1) Activity classification-identifies why funds are to be spent. (2) Responsibility classification identifies who is to spend the funds. (3) Object classification-identifies on what the expenditure is to be made.

Key term(s)
  • budgetary classification

French

Domaine(s)
  • Comptabilité nationale
  • Gestion budgétaire et financière
OBS

Classement des comptes qui constituent les éléments essentiels du budget. Il existe trois catégories principales de classification: (1) Selon l'activité: classification qui indique le motif des affectations. (2) Selon la responsabilité: classification qui indique la personne ou l'organisme chargé de dépenser les fonds. (3) Selon les articles de dépense: classification qui indique à quels travaux ou achats les fonds seront consacrés.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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