ERIC Number: ED165340
Record Type: Non-Journal
Publication Date: 1978
Reference Count: N/A
California School Accounting Manual. 1978 Edition.
California State Dept. of Education, Sacramento.
This edition of the manual incorporates the 1977 amendments, which were developed by the members of the Accounting and Budgeting Research committees of the California Association of School Business Officials in cooperation with the California State Department of Education staff. The amendments clarify the definitions and improve the methods of distributing direct costs and direct support costs to programs, stress the importance of distributing direct support costs and specify that indirect costs shall be allocated to all programs, and require the submission of a comprehensive supplemental annual financial report that will display the distribution of costs to all programs at the same time. (Author/IRT)
Publications Sales, California State Department of Education, P.O. Box 271, Sacramento, California 95802 ($1.65)
Publication Type: Guides - General
Education Level: N/A
Authoring Institution: California State Dept. of Education, Sacramento.
Identifiers - Location: California