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Bulletin
004-11 Accounting Manual Revisions for 2011-12 (including Summary of Changes) |
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Addendum to Bulletin 004-11 Accounting Manual Revisions for 2011-12
(Posted August 18, 2011) |
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Fund Balance Reporting
Guidelines for FY 2011-12 and 2012-13 (PDF) (Posted April 12, 2012) |
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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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FY 11-12 Pension Note
Template (Word)
(Updated November 6, 2012) This template includes participant information
and rate information; districts merely need to provide their contribution
amounts. |
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Complete Manual
- 586
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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Activity 31/32 Implementation Guide (PDF) (Added July 20, 2011) |
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Disclaimer:
We are continuing with the new format for posting the Accounting Manual. 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 - 74 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 - 16 pages |
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[Created January 28, 2011] |
