Final answer:
The subject of this question is Accounting, specifically related to funds and their entries involving cash and either expense or expenditure in the case of interfund transfers.
Step-by-step explanation:
The subject of this question is Accounting. In accounting, funds refer to separate pools of money that are designated for specific purposes, such as operating expenses or capital expenditures. When recording entries involving cash and either expense or expenditure in the case of interfund transfers, accounting procedures ensure that the transactions are properly documented and classified.