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ERIC Number: ED566533
Record Type: Non-Journal
Publication Date: 2010-Sep
Pages: 69
Abstractor: ERIC
Reference Count: N/A
Accounting Manual for Educational Service Districts in the State of Washington
Lunghofer, Daniel S.
Washington Office of Superintendent of Public Instruction
This manual provides principles that are an integral part of the accounting requirements for educational service districts (ESDs) in the state of Washington. They are in conformance with generally accepted accounting principles, except where referenced in the ESD principles that follow. This manual provides guidance on the following topics:(1) Legal Compliance; (2) Fund Accounting; (3) Books on Account; (4) Basis of Accounting;(5) Budgetary Control; (6) System of Accounts; (7) Appropriation as a Prerequisite; (8) Gross Basis for Expenditures and Revenues; (9) Encumbrances, Budgeting; (10) Accruals, Receivables; (11) Direct Charging; (12) Inventory; (13) Adjustments; (14) Reporting; (15) Shared Service Arrangements; (16) General Fund Fundraising; and (17) Indirect Cost Limits.
Washington Office of Superintendent of Public Instruction. Old Capitol Building, P.O. Box 47200, Olympia, WA 98504-7200. Tel: 360-725-6000; Web site:
Publication Type: Guides - Non-Classroom; Numerical/Quantitative Data
Education Level: Elementary Secondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: Washington Office of Superintendent of Public Instruction
Identifiers - Location: Washington
IES Cited: ED547268