In above demonstration, you are seeing both source and use of building fund which have been estimated through annual budget. If you are interested to study the detail of making budgets in any particular fund, you can study at here.
3rd Step: Actual Record of Future Revenues and Expenses
Instead of making income and expenditure account, accountant should make the income and expenditure of each fund. With this, he can compare it with budget. So, future decision will become more easy.