ERIC Number: ED181548
Record Type: RIE
Publication Date: 1978
Reference Count: 0
Manual of Accounting for Pennsylvania School Systems Food Service Fund (Cafeteria Fund).
Pennsylvania State Dept. of Education, Harrisburg.
The purpose of this manual is to provide an accounting system that will accurately measure the financial position and operating results of a food service operation. The accounting system has been designed to be easily adaptable to the reporting requirements established by the Food and Nutrition Service of the United States Department of Agriculture in their publication entitled "Financial Management-Cost-Based Accountability." The federal government's cost-based accounting program's basic goal is to insure that all costs incurred in the operation of a school food service program are properly allocated to the various food service programs being offered by a school system. In order to accomplish this allocation, it is necessary for the school system to collect basic cost information and maintain appropriate records. The accounting system is structured toward appropriation accounting; accordingly, budgetary accounts are provided for in the manual. The manual also provides procedures for recording depreciation expense. (Author/MLF)
Publication Type: Guides - Non-Classroom
Education Level: N/A
Authoring Institution: Pennsylvania State Dept. of Education, Harrisburg.
Note: Prepared by the Division of School Accounting Systems