appropriation account
noun[C]
ukusGOVERNMENT,ACCOUNTING
in the UK, anaccountthatexplainshow agovernmentdepartmenthas used themoneyit has been given:
Everyappropriationaccountofgovernmentshall beexaminedby the Comptroller and AuditorGeneralonbehalfof theHouseofCommons.
ACCOUNTING
anaccountthatexplainshow acompanyhas useditsmoney, forexample, whether itpaidany toshareholdersorsavedany for aspecialpurpose:
Theappropriationaccountoutlineshow theprofitsaredistributed.