ERIC Number: ED366074
Record Type: RIE
Publication Date: 1992
Reference Count: 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)
Descriptors: Bookkeeping, Budgets, Compliance (Legal), Educational Finance, Elementary Secondary Education, Expenditures, Guidelines, Income, Recordkeeping, School Accounting, State Standards, Student Organizations
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
Authoring Institution: California State Dept. of Education, Sacramento.