ERIC Number: ED081103
Record Type: RIE
Publication Date: 1973
Reference Count: 0
Financial Accounting: Classifications and Standard Terminology for Local and State School Systems. State Educational Records and Reports Series: Handbook II, Revised.
Roberts, Charles T., Comp.; Lichtenberger, Allan R., Comp.
This handbook has been prepared as a vehicle or mechanism for program cost accounting and as a guide to standard school accounting terminology for use in all types of local and intermediate education agencies. In addition to classification descriptions, program accounting definitions, and proration of cost procedures, some units of measure and implications for management-oriented systems are presented. The appendixes include a set of criteria for identifying equipment as distinguished from supplies, an alphabetical listing of equipment and supplies, a glossary, examples of financial reports, and an index. (Author/DN)
Descriptors: Accounting, Administrator Guides, Classification, Costs, Definitions, Educational Finance, Guides, Information Systems, Management Information Systems, Program Budgeting, School Accounting, School District Spending, School Districts, Vocabulary
Superintendent of Documents, U.S. Government Printing Office, Washington, D.C. 20402 ($2.35 postpaid or $2.00 GPO Bookstore)
Publication Type: N/A
Education Level: N/A
Authoring Institution: National Center for Educational Statistics (DHEW/OE), Washington, DC.
Note: Replaces original handbook published in 1957