Which of the following accounts neither increases nor decreases the fund balance of the General Fund during the fiscal year?

A. Deferred revenues.

B. Revenues.

C. Expenditures.

D. Other financing sources.

Deffered Revenues, will not increase or decrease the fund balance of general fund during the fiscal year, as it is revenue which has not been earned yet, and cannot be shown as incomes in the Income statement, thus it is a liability which will be due if the service is not complete.

Other financing sources may increase or reduce the fund depending upon what kind of finance has been provided.