ERIC Number: ED451837
Record Type: Non-Journal
Publication Date: 2000-Jun-1
Reference Count: N/A
Iowa Community Colleges Accounting Manual.
Iowa State Dept. of Education, Des Moines. Div. of Community Colleges and Workforce Preparation.
This document describes account classifications and definitions for the accounting system of the Iowa community colleges. In view of the objectives of the accounting system, it is necessary to segregate the assets of the community college according to its source and intended use. Additionally, the accounting system should provide for accounting by organizational units and the organizational structure of each community college based on the activities performed. This accounting manual contains the following chapters: (1) The Accounting System; (2) Basic Encoding Plan; (3) Organizational Unit; (4) Funds; (5) Function; (6) Unique Identifiers; (7) Specific Units for Instructional and Support Functions; (8) Special Emphasis; (9) General Ledger Chart of Accounts; (10) Asset Accounts; (11) Liabilities; (12) Reserves and Fund Balances; (13) Revenue; (14) Expenditures, Salaries, Related Payroll and Fringe Benefits; (15) Current Expenses; and (16) Capital Outlay. Contains various charts and two appendices: Procedures to be used for Cash Reserve and Recommended Procedures for Work Study. (JA)
Descriptors: Accounting, College Administration, Community Colleges, Educational Finance, School Accounting, School Based Management, Two Year Colleges
For full text: http://www/state.ia.us/educate/programs/comcoll/index.html.
Publication Type: Guides - Non-Classroom; Reports - Descriptive
Education Level: N/A
Authoring Institution: Iowa State Dept. of Education, Des Moines. Div. of Community Colleges and Workforce Preparation.
Identifiers - Location: Iowa