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Bulletin
017-10 Accounting Manual Revisions for 2010-11 (including Summary of Changes) |
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Addendum to Bulletin 017-10: Accounting Manual Addendum
Items (added July 16, 2010) |
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ERRATA: Education Jobs Funding Guidance (added November 18, 2010) |
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FY 09-10 Pension Note Information
(Added October 18, 2010) |
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FY 10-11 Pension Note Template
(Word)
(Updated November 21, 2011) This template includes participant
information and rate information; districts merely need to provide their
contribution amounts. We have
modified the pension information to present it in completed Note format on a
trial basis. Please contact Daniel Lunghofer with comments/criticisms of
this new method. |
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Complete Manual
- 584
pages (pdf) with Bookmarks
Suitable for printing double-sided hardcopy |
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Label for
spine of binder - 1 page |
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Disclaimer:
With this edition of the Accounting Manual, we are trying a new posting
format. Instead of posting individual chapters, the links below will
take you specific sections within the Accounting Manual. If you wish
to print that Chapter, please pay attention to the page numbers, or you will
print the entire manual. For feedback, please email Daniel Lunghofer
at
daniel.lunghofer@k12.wa.us. |
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Cover Pages -
6 pages |
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Introduction -
2 pages
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Table of Contents - 4 pages |
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Chapter 1 - Principles of Accounting -
20 pages |
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Chapter 2 - Budgeting - 12 pages |
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Chapter 3 -
Accounting Guidelines - 48 pages |
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Chapter 4 - General Ledger Accounts -
38 pages |
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Chapter 5 - Revenue Accounts - 50 pages |
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Chapter 6 -
Expenditure Accounts - 72 pages |
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Chapter 7 -
Journal Entries - 66 pages |
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Chapter 8 - Financial Reporting - 18 pages |
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Chapter 9 - Information Unique to Each
Fund - 32 pages |
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Chapter 10 - Grant Management - 12 pages |
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Appendix A - Glossary - 64 pages
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Appendix B - Notes to Financial Statements |
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OCBOA - Cash Basis - 18 pages (pdf)
also available in **Word Format |
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OCBOA - Modified Accrual Basis F196 - 22 pages (pdf) also available in
**Word
Format |
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GAAP - 28 pages (pdf)
also available in **Word Format |
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Appendix C - Selected GASB Pronouncements
- 40 pages |
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Appendix D - References
- 2 pages
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Appendix E - Additional Accounting Guidance - 10 pages |
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Appendix F - Federal Stimulus Account Codes - 15 pages |
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[Updated - April 23, 2010] |
