ERIC Number: ED396371
Record Type: RIE
Publication Date: 1996
Financial and Managerial Accounting for School Administrators: Superintendents, School Business Administrators, and Principals.
Everett, R. E.; And Others
This book updates the classic text "Public School Fund Accounting Principles and Procedures" (Tidwell 1960). The book is designed to be used primarily as a textbook at the graduate level with students training to be school administrators, school business administrators, or principals. A list of topics covered include an overview of school accounting and school-business administration, basic accounting principles and techniques, the general ledger, journals, revenue and expenditure accounting, special entries, basic financial statements, changes in financial position, special revenue funds, capital projects funds, debt service funds, general fixed-asset account group, general long-term debt account group, enterprise funds, internal service funds, trust funds, agency funds, payroll accounting, internal cash control, student accounting, advanced financial statements, auditing, Association of School Business Officials' Certificate of Excellence, private-sector accounting practices, school-district financial management, and the future of financial and managerial accounting in the school setting. Appendices contain sample forms and a glossary. (LMI)
Descriptors: Bookkeeping, Budgeting, Budgets, Educational Finance, Elementary Secondary Education, Expenditures, Financial Audits, Fiscal Capacity, Income, Money Management, Private Sector, Public Schools, School Accounting, School Administration, School Business Officials, School District Wealth, School Funds
ASBO International, 11401 North Shore Drive, Reston, VA 22090-4232 ($70 plus $8 shipping and handling).
Publication Type: Books; Guides - Non-Classroom
Education Level: N/A
Audience: Administrators; Practitioners
Authoring Institution: Association of School Business Officials International, Reston, VA.