ERIC Number: ED543907
Record Type: Non-Journal
Publication Date: 1959
Reference Count: 0
Financial Accounting for School Activities. Bulletin, 1959, No. 21
Samuelson, Everett V., Comp.; Tankard, George G., Jr., Comp.; Pope, Hoyt, W., Comp.
Office of Education, US Department of Health, Education, and Welfare
This handbook is a guide to accounting for school activity funds. It is designed for use by individual schools and school systems throughout the United States. The project was undertaken to meet the increasing concern of State and local school officials and the general public for safe ands economical handling of school activity money which amounts to millions of dollars annually. "Financial Accounting for School Activities" contains a standard classification and definitions of accounts for handling receipts and expenditures for school activities and presents a system of accounting to illustrate how these accounts may be used. This bulletin is divided into four parts: Part I. Classification and Definitions of Regular Receipt, which contains the following chapters: (1) Classification and Definitions of regular receipt accounts; (2) Classification and Definitions of regular expenditure accounts; and (3) Classification and Definitions of clearing accounts. Part II. Fund Accounting, contains: (4) Fund accounting. Part III. A Financial Accounting System, contains: (5) Financial accounting system. Part IV. Financial accounting terminology, contains: (6) A Guide to recording receipts and expenditures; and (7) Glossary of terms. Individual chapters contain footnotes. (Contains 11 tables and 14 illustrations.) [Best copy available has been provided.]
Descriptors: Educational History, Income, Administrative Policy, Standards, Classification, Expenditures, Definitions, Guides, School Accounting, Educational Finance, Educational Administration, School Districts, Elementary Secondary Education, Educational Facilities, Educational Equipment, School Buildings, Vocabulary, Recordkeeping, Records (Forms), Data Collection, School Funds, Glossaries, Worksheets
Office of Education, US Department of Health, Education, and Welfare.
Publication Type: Guides - Non-Classroom; Historical Materials; Reports - Descriptive
Education Level: Elementary Secondary Education
Authoring Institution: US Department of Health, Education, and Welfare, Office of Education (ED)