The clerk of the City of Wilmaton is revising the city accounting system so that she can report expenditures by function, organization unit, activity, character, and object class, as well as by fund. Her assistant is perturbed because he considers all these classifications unnecessary and states, “It will take five extra sets of books to record expenditures this way. Every expenditure will have to be recorded six times!” Explain to the assistant
(a) The purpose of each expenditure classification
(b) How to implement the multiple classification scheme without multiplying the work required to record expenditures.