ERIC Number: ED543908
Record Type: Non-Journal
Publication Date: 1959
Reference Count: 0
Property Accounting for State and Local School Systems. Bulletin, 1959, No. 22
Reason, Paul L., Comp.; Tankard, George G., Jr., Comp.
Office of Education, US Department of Health, Education, and Welfare
This handbook is a guide to property accounting for local and State school systems. It classifies and defines the specific items of information about land, buildings, and equipment that need to be comparable among local school systems and among States, and presents additional terminology essential to their effective use. As such, it is concerned primarily with the elementary, secondary, and community college levels of education. The items of information are called property accounts. They have been developed for use on records forms to be kept by local school districts or other units operating schools. Together with their standard definitions, these property accounts form the basis for accurate recording, reporting and interpreting of property information. Designed for use by all concerned with school property, they provide the basis for maintaining essential information about school property, and for making reports to agencies concerned and to the public. The recommended accounts are adaptable to any school system regardless of size or program. They are comprehensive in order to cover the great variety of conditions to be found throughout the country. Yet, they are arranged so that any school system can easily select those that are applicable to the kinds and amount of property under its jurisdiction and control. An index is included. Individual chapters contain footnotes. [Best copy available has been provided.]
Descriptors: Educational History, Guides, School Accounting, Educational Finance, Educational Administration, Real Estate, School Districts, Elementary Secondary Education, Community Colleges, State Schools, Educational Facilities, Educational Equipment, School Buildings, Classification, Definitions, Vocabulary, Recordkeeping, Records (Forms), Data Collection, School Funds, Reports, Glossaries, Measurement, Worksheets
Office of Education, US Department of Health, Education, and Welfare.
Publication Type: Guides - Non-Classroom; Historical Materials; Reports - Descriptive
Education Level: Elementary Education; Elementary Secondary Education; High Schools; Higher Education; Junior High Schools; Postsecondary Education; Secondary Education; Two Year Colleges
Authoring Institution: US Department of Health, Education, and Welfare, Office of Education (ED)