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Accounting Manual for School Districts
FY 2007-2008

   
Bulletin 025-07 Accounting Manual Revisions for 2007–2008
Addendum to Bulletin No. 025-07 2007-2008 School District Accounting Manual Materials (Posted 10/9/07)
   
Update only – 302 pages (pdf)
This document includes the changes matrix and updated pages only. This will detail out page by page what to replace in the 2006–2007 Manual to update it for 2007–2008. 
FY 06–07 Pension Note Information (Updated 10/19/07)
FY 07–08 Pension Note Information (Posted 9/17/08)
Complete Manual – 660 pages (pdf)
Suitable for printing double-sided hardcopy
Label for spine of binder – 1 page

Cover Pages – 4 pages
Introduction – 4 pages
 
Chapter 1 - Principles of Accounting –  20 pages
Chapter 2 - Budgeting – 10 pages
Chapter 3 - Accounting Guidelines – 54 pages
Chapter 4 - General Ledger Accounts – 36 pages
Chapter 5 - Revenue Accounts – 50 pages
Chapter 6 - Expenditure Accounts – 78 pages
Chapter 7 - Journal Entries – 100 pages
Chapter 8 - Financial Reporting – 28 pages
Chapter 9 - Information Unique to Each Fund – 72 pages
Chapter 10 - Grant Management – 12 pages

Appendix A - Glossary – 74 pages
Appendix B - Notes to Financial Statements
OCBOA—Cash Basis – 16 pages (pdf) also available in **Word Format
OCBOA—Modified Accrual Basis F196 – 22 pages (pdf) also available in **Word Format
GAAP—30 pages (pdf) also available in **Word  Format
Appendix C - Selected GASB Pronouncements – 44 pages
Appendix D - References – 2 pages

   
   
[Updated - May 15, 2007]

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