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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 : Daniel Lunghofer (360)725-6303
 
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