TERMIUM Plus®

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

COMPTABILITE FONDS [1 record]

Record 1 1999-02-15

English

Subject field(s)
  • Government Accounting
DEF

Accounting procedures in which a self-balancing group of accounts is provided for each accounting unit established by legal, contractual or voluntary action, especially in governmental units and non-profit organizations.

French

Domaine(s)
  • Comptabilité publique
DEF

Comptabilité en usage dans les organismes d'Etat et les organismes sans but lucratif, caractérisée par des ensembles autonomes (appelés fonds) comptant chacun un groupe de comptes en partie double, établis pour administrer et contrôler des ressources acquises et des dettes contractées en vue d'exercer des activités ou de réaliser des objectifs, compte tenu de certains règlements, restrictions ou limitations.

Spanish

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