ERIC Number: ED173937
Record Type: RIE
Publication Date: 1979
Reference Count: 0
Accounting Procedures for Student Organizations. 1979 Edition. School Business Administration Publication No. 3.
California Association of School Business Officials, Sacramento.; California State Dept. of Education, Sacramento. Bureau of Management Services.
This manual focuses attention on the problems involved in accounting for student body organization funds and offers information that may be used by school districts in establishing, reviewing, and revising fiscal policies and accounting procedures for student body organizations. It is intended that the application of the basic principles set forth in the publication will ensure high-quality control and accounting practices. Part 1 deals with management of student body organization funds. It touches on legal status, establishment, budgets, income, equipment, funds, insurance, and audits of student body organizations. Principles governing student body finance and administration of student organization financial activities are also mentioned. Part 2 covers accounting systems for student body organization funds. It deals with accounting terms and methods, charts of accounts, and guidelines for internal control of accounting. The appendix contains examples of journal entries, ledger accounts, end-of-month working papers, financial statements, and bank reconciliations. (Author/JM)
Descriptors: Accounting, Administrator Guides, Elementary Secondary Education, Extracurricular Activities, Money Management, Student Organizations
Publication Sales, California State Department of Education, P.O. Box 271, Sacramento, California 95802 ($1.50)
Publication Type: Guides - Non-Classroom
Education Level: N/A
Authoring Institution: California Association of School Business Officials, Sacramento.; California State Dept. of Education, Sacramento. Bureau of Management Services.