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Accounting Manual for School Districts
FY 2001-2002
Bulletin 32-01 Accounting Manual Updates

Pension Note FY 2000-2001 (Word97 Format **)
FY 2001 Pension Note Information

Manual 518 pages *

Introduction 3 pages
Table of Contents 3 pages
Chapter 1 - Principles of Accounting 20 pages
Chapter 2 - Budgeting 10 pages
Chapter 3 - Accounting Guidelines 40 pages
Chapter 4 - General Ledger Accounts 37 pages
Chapter 5 - Revenue Accounts 34 pages
Chapter 6 - Expenditure Accounts 72 pages
Chapter 7 - Journal Entries 76 pages
Chapter 8 - Financial Reporting 12 pages
Chapter 9 - Information Unique to Each Fund and Account Group 71 pages
Chapter 10 - Grant Management 10 pages

Appendix A - Glossary 45 pages
Appendix B - Limitation of Indebtedness 6 pages
Appendix C - Notes to Financial Statements 52 pages
Word97 Format of Appendix C **
Appendix D - Selected GASB Pronouncements 24 pages
Appendix E - References (SAO, OSPI, OMB) 3 pages

** Note: Word2000 uses the same format as Word97. If you need a different format please reference contact below.
[Updated - October 24, 2001]

For Accounting Manual information, please contact:
SD/ESD Accounting Manuals, GAAP, ASB Rules and Regulations : Paul Stone (360)725-6303
 
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