| Purpose: | To provide information on how accounts are structured in FRS. |
| Definitions: | Definitions for the various major fund groups can be accessed by clicking on the fund group listed next to the Fund Responsibility. Column heading definitions are also available by clicking on a heading. |
| Related Manual: | FRS Departmental Manual, Section 2.01, Structure of the Accounting System. |
| FRS Chart of Accounts (PDF) |