SAFS Home
Instructions
ABFR Handbook
2017-2018
2016-2017
2015-2016
2014-2015
2013-2014
2012-2013
2011-2012
2010-2011
2009-2010
2008-2009
2007-2008
2006-2007
2005-2006
2004-2005
2003-2004
2002-2003
2001-2002
2000-2001
1999-2000
1998-1999
1997-1998
1996-1997
Accounting Manual
2017-2018
2016-2017
2015-2016
2014-2015
2013-2014
2012-2013
2011-2012
2010-2011
2009-2010
2008-2009
2007-2008
2006-2007
2005-2006
2004-2005
2003-2004
2002-2003
2001-2002
2000-2001
1999-2000
1998-1999
1997-1998
1996-1997
Bulletins/Memos
Enrollment Reporting
2017-2018
2016-2017
2015-2016
2014-2015
2013-2014
2012-2013
2011-2012
2010-2011
2009-2010
2008-2009
2007-2008
2006-2007
2005-2006
2004-2005
2003-2004
2002-2003
2001-2002
2000-2001
1999-2000
1998-1999
Personnel Reporting
2017-2018
2016-2017
2015-2016
2014-2015
2013-2014
2012-2013
2011-2012
2010-2011
2009-2010
2008-2009
2007-2008
2006-2007
2005-2006
2004-2005
2003-2004
2002-2003
2001-2002
2000-2001
1999-2000
1998-1999
Publications
Organizing and Financing
Financial Summary
2016-2017
2015-2016
2014-2015
2013-2014
2012-2013
2011-2012
2010-2011
2009-2010
2008-2009
2007-2008
2006-2007
2005-2006
2004-2005
2003-2004
2002-2003
2001-2002
2000-2001
1999-2000
1998-1999
1997-1998
1996-1997
1995-1996
1994-1995
1993-1994
1992-1993
1991-1992
Personnel Summary Reports
2017-2018
2016-2017
2015-2016
2014-2015
2013-2014
2012-2013
2011-2012
2010-2011
2009-2010
2008-2009
2007-2008
2006-2007
2005-2006
2004-2005
2003-2004
2002-2003
2001-2002
2000-2001
1999-2000
1998-1999
1997-1998
Property Taxes Levies
2017-2018
2016-2017
2015-2016
2014-2015
2013-2014
2012-2013
2011-2012
2010-2011
2009-2010
2008-2009
2007-2008
2006-2007
2005-2006
2004-2005
2003-2004
2002-2003
2001-2002
2000-2001
1999-2000
1998-1999
1997-1998
1996-1997
Other Studies
Reports
District Reports
State Institutions
State Summaries
Direct-Funded Technical Colleges
State Agencies, Schools and Colleges
Indirect Costs Rates
EHB 2242 General Guidance
EHB 2242 Accounting Changes
Allocation of State Resources
Federal Allocation
ESD Page
Rules (WACs)
Training/Presentations
Tools/Forms
Committees
Accounting Advisory Committee
Helpful Links
About Us
Salary Allocation Schedules
EDS Application
Accounting Manual for School Districts
FY 2004-05
FY 04-05 Pension Note Information
-
(Posted 9/13/05)
Bulletin 38-04 Accounting Manual Updates
Complete Manual (print version*) – 546 pages
(The manual does not include Appendix C)
* Suitable for printing double-sided hardcopy
FY 03-04 Pension Note Information
- (Posted 11-2-04)
(EACH CHAPTER & APPENDIX IS IN A PRINTABLE VERSION)
Introduction – 6 pages
Table of Contents – 4 pages
Chapter 1 - Principles of Accounting – 20 pages
Chapter 2 - Budgeting – 10 pages
Chapter 3 - Accounting Guidelines – 42 pages
Chapter 4 - General Ledger Accounts – 38 pages
Chapter 5 - Revenue Accounts – 40 pages
Chapter 6 - Expenditure Accounts – 74 pages
Chapter 7 - Journal Entries – 80 pages
Chapter 8 - Financial Reporting – 24 pages
Chapter 9 - Information Unique to Each Fund and Account Group – 74 pages
Chapter 10 - Grant Management – 12 pages
Appendix A - Glossary – 52 pages
Appendix B - Notes to Financial Statements
(Revised 11/2/04)
OCBOA—Cash Basis
- 15 pages - (Posted 09/16/04) (Revised 06/09/05)
also available in
**(Word 2002(XP) Format)
(Posted 10/15/04) (Revised 06/09/05)
OCBOA—Modified Accrual Basis F196
- 19 pages - (Posted 09/16/04) (Revised 06/09/05)
also available in
**(Word 2002(XP) Format)
(Posted 10/15/04) (Revised 06/09/05)
GAAP
- 26 pages - (Posted 09/16/04) (Revised 11/2/04)
also available in
**(Word 2002(XP) Format)
(Posted 10/15/04) (Revised 11/2/04)
Appendix C - Selected GASB Pronouncements –
Available in 05/06 Accounting Manual
Appendix D - References (SAO, OSPI, OMB) – 4 pages
** Note: Word 2002(XP) uses the same format as Word97/2000. If you need a different format please reference contact below.
[Updated - September 13, 2005]
For Accounting Manual information, please contact:
SD/ESD Accounting Manuals, GAAP, ASB Rules and Regulations :
Paul Stone
(360)725-6303
Web content in PDF format requires the
Free Adobe PDF Reader
Apportionment & Financial Services Home Page
Go to Top
OSPI
Old Capitol Building, P.O. Box 47200, Olympia, WA 98504-7200
(360) 725-6000 TTY (360) 664-3631
webmaster@k12.wa.us