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ERIC Number: ED016308
Record Type: RIE
Publication Date: 1966
Pages: 113
Abstractor: N/A
Reference Count: 0
ISBN: N/A
ISSN: N/A
PROGRAM-ORIENTED INFORMATION--A MANAGEMENT SYSTEMS COMPLEX FOR STATE EDUCATION AGENCIES. PART II, MANUAL OF ACCOUNTING AND RELATED FINANCIAL PROCEDURES.
FRIEDMAN, BURTON DEAN; AND OTHERS
THIS DOCUMENT IS THE SECOND PART OF A REPORT, PROGRAM-ORIENTED INFORMATION--A MANAGEMENT SYSTEMS COMPLEX FOR STATE EDUCATION AGENCIES. PART 1, EA 001 170, SUBTITLED "ANALYSIS AND PROPOSALS," CONTAINS AN OUTLINE OF THE NEED FOR A MANAGEMENT SYSTEMS COMPLEX WITHIN EACH STATE EDUCATION AGENCY. THIS DOCUMENT IS A MANUAL PRESENTING THE PROPOSED ACCOUNTING SYSTEM UNDER 12 OPERATIONAL HEADINGS--(1) THE PURPOSE, USE, AND CONTROL OF THE MANUAL OF ACCOUNTING AND PROCEDURES, (2) THE PURPOSE AND GENERAL NATURE OF THE ACCOUNTING SYSTEM, (3) THE ORGANIZATION FOR FINANCIAL ADMINISTRATION, (4) THE BUDGET PLAN, (5) THE NATURE AND RELATIONSHIP OF GENERAL LEDGER ACCOUNTS, (6) ACCOUNTING RECORDS AND REPORTS, (7) THE EFFECT OF VARIOUS ACCOUNTING TRANSACTIONS UPON THE SYSTEM, (8) ACCOUNTING FOR APPROPRIATIONS AND ALLOCATIONS, (9) ACCOUNTING FOR REQUISITION, ENCUMBRANCES, AND EXPENDITURES, (10) ACCOUNTING FOR OTHER TRANSACTIONS--VOUCHERS PAYABLE, PAYROLLS, RESTRICTED RECEIPTS, AND PRIOR-YEAR ENCUMBRANCES, (11) POSTING TO THE GENERAL AND SUBSIDIARY LEDGERS, AND (12) CLOSING PROCEDURES. (HW)
Publication Type: N/A
Education Level: N/A
Audience: N/A
Language: N/A
Sponsor: N/A
Authoring Institution: Public Administration Service, Chicago, IL.
Identifiers: Maryland (Baltimore)