ERIC Number: ED035088
Record Type: RIE
Publication Date: 1967
Reference Count: 0
Principles of Public School Accounting. State Educational Records and Reports Series: Handbook II-B.
Adams, Bert K.; And Others
This handbook discusses the following primary aspects of school accounting: Definitions and principles; opening the general ledger; recording the approved budget; a sample month of transactions; the balance sheet, monthly, and annual reports; subsidiary journals; payroll procedures; cafeteria fund accounting; debt service accounting; construction fund accounting; fixed assets accounting; program cost accounting; and machine accounting. A glossary of 109 terms is included. (JK)
Descriptors: Annual Reports, Budgets, Capital Outlay (for Fixed Assets), Educational Finance, Food Service, Glossaries, Guidelines, Payroll Records, Program Costs, Records (Forms), School Accounting, School Construction
Superintendent of Documents, U.S. Govt. Printing Office, Washington, D.C. 20402 (FS 5.222:22025, $1.25)
Publication Type: N/A
Education Level: N/A
Authoring Institution: National Center for Educational Statistics (DHEW/OE), Washington, DC.