FAS Gargoyle
 
FAS User's Manual
Table of Contents
 

 

Line-item Budgeting 

Line-item budgeting is the traditional procedure where a specific budget is established for a subaccount . Then, if expenditures in that subaccount exceed the budget, the subaccount will be shown in overdraft. For example: 
 

Sub
 Name
Original Budget
Revised Budget
Expenditure
Balance Available (Overdraft)
5400 
 Lab Supplies 
$1000 
$1000 
$200 
$800 
5500 
 Office Supplies 
$1000 
$1000 
$500 
$500 
5600 
 Shop Supplies 
$1000 
$1000 
$1500 
($500) 
Revenue subaccounts are budgeted using line-item budgeting. 

Line-item budgets may be established either on a monthly basis or on a fiscal-year or project-period basis. 
 

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