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Making Sense of Fund Accounting

Fund accounting is a concept unique to charities. Whilst all charity funds must be spent on a charitable purpose, some funds (those that are restricted) can only be used for the specific charitable purpose for which they were given. This paper explains the most often-used types of funds and considers how each fund can be used.

Topics covered:

  • What are the different types of charity funds?
  • Types of unrestricted funds: General and designated;
  • Types of restricted funds: Income and endowment;
  • Can money be transferred between different types of funds?
  • Accounting for different types of funds;
  • What does the Charity SORP say about fund accounting?


Quarterly emails for trustees, treasurers and Church and Charity Leaders. Practical tools, technical resources and expert guidance to safeguard your mission and ministry.