PDF pending restoration
ERIC Number: ED132662
Record Type: Non-Journal
Publication Date: 1976-Jun
Reference Count: N/A
Program Accounting for Indiana Schools.
Copeland, Jack; Costerison, Dennis
This booklet outlines the conversion of the Western Wayne (Indiana) Schools from a traditional school accounting and budgeting system to a program accounting and budgeting system. The Western Wayne Schools became the first district to adopt Indiana's new program accounting and budgeting system in 1975. The Indiana approach to program accounting is based on USOE Handbook II, Revised, but it also incorporates many aspects of the traditional line-item approach. The booklet lists the categories of accounting objects and functions prescribed by the Indiana State Board of Accounts, as well as the objects and functions used by the Western Wayne Schools. The ten-digit coding structure required for reporting to the state is briefly outlined, and extensive crosswalks of objects and functions for relating those used by Western Wayne to those in USOE Handbook II, Revised are also included. A number of exhibits present sample program budget worksheets and similar documents used by the Western Wayne Schools. (JG)
Publication Type: Reports - Descriptive
Education Level: N/A
Authoring Institution: Indiana State Dept. of Public Instruction, Indianapolis.
Identifiers - Location: Indiana