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ERIC Number: ED177738
Record Type: RIE
Publication Date: 1977
Reference Count: 0
Property Accounting. A Handbook of Standard Terminology and a Guide for Classifying Information about Education Property. State Educational Records and Reports Series: Handbook III, Revised 1977.
Seibert, Ivan N.
This handbook is offered as a resource for local, intermediate, state, and federal education officials to assist in the identification, organization, and definition of data and information about education property. An introduction and directions are followed by a discussion of concepts associated with property accounting and some general guidelines for developing or strengthening a property accounting system. Chapters 4 and 5 contain a classification and definitions of the basic data items recommended for the establishment and maintenance of property accounting systems. The remaining chapters present definitions for some of the more common measures of school property, discuss the need for distinguishing between supplies and equipment, and recommend a set of criteria for making the supplies/equipment distinction. The appendices contain a glossary, instructions for capitalization and depreciation, acknowledgments to the organizations and individuals involved in the development of this handbook, a bibliography of related publications, and an index. (Author/MLF)
Descriptors: Classification, Community Education, Definitions, Educational Equipment, Educational Facilities, Elementary Secondary Education, Facility Inventory, Guides, Instructional Materials, Property Accounting, Recordkeeping, School Accounting
Superintendent of Documents, U.S. Government Printing Office, Washington, D.C. 20402 (Stock No. 017-080-01808-0; $2.75)
Publication Type: Guides - Non-Classroom
Education Level: N/A
Authoring Institution: National Center for Education Statistics (DHEW), Washington, DC.