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Description of graphic in Appendix B — Recording Financial Transaction in the Accounts of Canada, Directive on

The appendix B chart reflects the government-wide classification structure and sample departmental chart of accounts. It includes six government-wide classifications for financial transactions: Responsibility, Financial Reporting, Authority, Program, Objects and Transaction Type. These six classifications are made up of the financial coding block used for recording financial transactions.

In the Central Systems:

At the Departmental level:

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