The management account presents the general situation of management operations, distinguishing between:
- the situation at the start of management, drawn up in the form of an entry balance sheet;
- the debit and credit transactions recorded during management;
- the situation at the end of management, drawn up in the form of a closing balance sheet;
- the development of operations carried out under the budget;
- the results thereof;
- the recoveries made and the amounts still to be recovered;
- the expenditure made and the amounts still to be paid;
- the annual appropriations;
- the final surplus of revenue.

