What type of account is Inter-fund transfer outs to General fund in enterprise fund ? When enterprise fund received transfer from general fund for setup, enterprise fund record Journal entry as follows, Cash xxx Capital contribution xxx The enterprise fund transfer $800000 in excess operating income to the general fund Journal entry as follows, inter-fund transfer out 800000 cash 800000 Is this transfer was advance to general fund? If not, what is it? General fund need to pay back?