ERIC Number: ED212082
Record Type: RIE
Publication Date: 1981
Reference Count: 0
California School Accounting Manual. 1980 Edition.
California State Dept. of Education, Sacramento.
The first California school accounting manual for use by the school districts and officers of the county superintendents of schools was published in 1939. Since then many revisions have taken place. The accounting procedures outlined in this publication have been approved as the official manual for California public school accounting. The amendments incorporated into this edition clarify the definitions and improve the methods of distributing direct costs and direct support costs to programs; stress the importance of distributing direct support costs and specify that indirect costs shall be allocated to all programs; and require the submission of a comprehensive supplemental annual financial report that will display the distribution of costs to all programs at the same time. After the introduction, which explains the special features of school accounting, the manual is organized into the following parts: (1) financial reporting; (2) income; (3) expenditures; (4) supplies and capital outlay, including equipment, sites and improvement of sites, building fixtures, and service systems; (5) stores system procedures, controls, and accounting; (6) general and subsidiary ledger accounting; (7) accounting terminology; and (8) data processing terminology. Definitions, forms, and examples are included to illustrate the topics. (Author/MLF)
Descriptors: Educational Finance, Elementary Secondary Education, Financial Policy, Money Management, Program Budgeting, Program Costs, School Accounting, School District Spending, State School District Relationship
Publications Sales, California State Department of Education, P.O. Box 271, Sacramento, CA 95802 ($2.50 prepaid; California residents must add 6 percent sales tax).
Publication Type: Guides - Non-Classroom
Education Level: N/A
Authoring Institution: California State Dept. of Education, Sacramento.