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Accounting Manual for School Districts
FY 2009-2010

   
Bulletin 021-09 Accounting Manual Revisions for 2009-10 (including Summary of Changes)
 
FY 08-09 Pension Note Information (Added October 5, 2009)
FY 09-10 Pension Note Information (Added October 18, 2010) 
2009-10 Diesel and Gasoline Price Inflators (Excel) (Added October 13, 2009)
Complete Manual - 593 pages (pdf) with Bookmarks
Suitable for printing double-sided hardcopy
Label for spine of binder - 1 page

Cover Pages - 4 pages
Introduction - 4 pages
Table of Contents - 4 pages
 
Chapter 1 - Principles of Accounting -  20 pages
Chapter 2 - Budgeting - 12 pages
Chapter 3 - Accounting Guidelines - 48 pages
Chapter 4 - General Ledger Accounts - 36 pages
Chapter 5 - Revenue Accounts - 52 pages
Chapter 6 - Expenditure Accounts - 72 pages
Chapter 7 - Journal Entries - 62 pages
Chapter 8 - Financial Reporting - 18 pages
Chapter 9 - Information Unique to Each Fund - 32 pages
Chapter 10 - Grant Management - 12 pages

Appendix A - Glossary - 62 pages
Appendix B - Notes to Financial Statements
OCBOA - Cash Basis - 18 pages (pdf) also available in **Word Format
OCBOA - Modified Accrual Basis F196 - 22 pages (pdf) also available in **Word Format
GAAP - 28 pages (pdf) also available in **Word  Format
Appendix C - Selected GASB Pronouncements - 40 pages
Appendix D - References - 2 pages
Appendix E - OSPI Bulletins and Memoranda on Accounting Guidance - 26 pages
Appendix F - Federal Stimulus Account Codes - 15 pages

   
   
[Updated - June 3, 2009]

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