ERIC Number: ED309541
Record Type: Non-Journal
Publication Date: 1988
Reference Count: N/A
California School Accounting Manual, 1988 Edition.
California State Dept. of Education, Sacramento.
This report presents the procedure for the accounting methods employed by California school districts for income and expenditures in instructional and support programs. The report has seven parts: (1) an introduction to accounting in local educational agencies; (2) general and subsidiary ledger accounting; (3) revenues and other financing sources; (4) expenditures and other financing uses; (5) supplies and capital outlay, including equipment, sites and improvement of sites, building fixtures, and service systems; (6) stores system procedures, controls, and accounting; and (7) accounting terminology. A schedule of changes to the California School Accounting Manual and a list of publications from the Department of Education are appended. (SI)
Descriptors: Bookkeeping, Capital Outlay (for Fixed Assets), Elementary Secondary Education, Income, Public Schools, School Accounting, School Districts
Bureau of Publications Sales, California State Department of Education, P.O. Box 271, Sacramento, CA 95802-0271 ($8.00).
Publication Type: Guides - Non-Classroom
Education Level: N/A
Authoring Institution: California State Dept. of Education, Sacramento.
Identifiers - Location: California