Concept:Government accounting uses separate funds to account for public capital and revenue expenditures.Explanation:Government transactions are recorded in different funds rather than in a single account.The usual government funds include the personal advances fund, treasury clearance fund, and special trust fund.These funds are used to account for government capital and revenue expenditure items.The other options contain funds that are not the usual standard government accounting funds.Answer:C. personal advances, treasury clearance and special trust funds