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ERIC Number: ED366074
Record Type: RIE
Publication Date: 1992
Pages: 41
Abstractor: N/A
Reference Count: N/A
ISBN: ISBN-0-8011-1054-8
ISSN: N/A
Accounting Procedures for Student Organizations.
California State Dept. of Education, Sacramento.
This two-part handbook presents information on accounting procedures for student organizations, with a focus on the laws, policies, and procedures that affect student body organizations. Part 1 contains information about: (1) legal status of a school's student body organization; (2) principles governing student body finance; (3) administration of a student body organization's financial activities; (4) establishment of a student body organization; (5) preparation and control of budgets; (6) management of income; (7) disbursement of funds; (8) equipment for activities; (9) insurance; and (10) audits of a student body organization's accounts. Part 2 contains definitions of important accounting terms and methods of accounting; an explanation of the chart of accounts, including a sample chart of accounts; and guidelines for the internal control of accounting. Appendices contain sample journals, ledger accounts, end-of-month working papers, financial statements, and bank reconciliations. (LMI)
Bureau of Publications, Sales Unit, California Department of Education, P.O. Box 271, Sacramento, CA 95812-0271 ($6.25; add sales tax for California residents).
Publication Type: Guides - Non-Classroom
Education Level: N/A
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: California State Dept. of Education, Sacramento.
Identifiers: California