ERIC Number: ED113798
Record Type: Non-Journal
Publication Date: 1973
Reference Count: N/A
California School Accounting Manual. School Business Administration Publication No. 8.
California Association of School Business Officials, Sacramento.; California State Dept. of Education, Sacramento. Bureau of School Apportionments and Reports.
This edition of the California School Accounting Manual completely revises the previous school accounting system in California. It is intended to provide the procedures and methods necessary for school business officials to develop any kind of financial information that may be requested by local, county, or state education agencies. This manual establishes procedures and codes for accounting income and expenditures by object, rather than by function. This new system provides maximum flexibility, as the object accounts may be combined in any number of ways to illuminate many different kinds of programs. The manual is organized in eight parts. Parts 1, 2, 3, and 4 present account codes and required accounting and reporting procedures; parts 5 and 6 discuss recommended procedures for stores systems and general ledger accounting; and parts 7 and 8 present glossaries of accounting and data processing terminology. Although the manual was prepared specifically for use in California public schools, many of the financial reporting forms and procedures described may be useful in other states as well. (Author/JG)
Descriptors: Administrator Guides, Educational Administration, Educational Finance, Elementary Secondary Education, Glossaries, Guides, Management Systems, Recordkeeping, Records (Forms), School Accounting
California State Department of Education, Bureau of Publications, P.O. Box 271, Sacramento, California 95814 ($1.50)
Publication Type: Guides - General
Education Level: N/A
Authoring Institution: California Association of School Business Officials, Sacramento.; California State Dept. of Education, Sacramento. Bureau of School Apportionments and Reports.
Identifiers - Location: California