theser are the account type

No Journal Entry Required

Accounts Payable

Additions to permanent endowments

Cash

Encumbrances Control

Expenditure$$Capital Outlay

Expenditures$$Subscriptions

Fund Balance

Investment Income

Investments

Other Financing Sources$$Refunding of Existing Debt

Other Financing Uses$$Refunding of Existing Debt

Proceeds of Bonds

Revenues: Additions to Permanent Endowments

Revenues: Increase in Fair Value of Investments

Revenues: Investment Income