8812     GROUPING OF LEDGER ACCOUNTS
(Revised 3/74)

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

a. General Fund
b. Transportation Funds
c. Feeder Funds
d. Other Governmental Cost Funds

2. Non-Governmental Cost Funds

a. Public Service Enterprise Funds
b. Working Capital and Revolving Funds
c. Bond Funds
d. Retirement Funds
e. Trust and Agency Funds–Federal
f. Trust and Agency Funds–Other