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Accounting Manual for School Districts
FY 2012-2013

   
Bulletin 015-12 Accounting Manual Revisions for 2012-13 (including Summary of Changes)
Fund Balance Reporting for FY 2011-12 and 2012-13 (PDF) (Added April 12, 2012)
 
FY 11-12 Pension Note Template (Word) (Updated November 6, 2012)
FY 12-13 Pension Note Information (Word) (Updated October 21, 2013) 
Complete Manual - 600 pages (pdf) with Bookmarks
Suitable for printing double-sided hardcopy
Label for spine of binder - 1 page

  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.
Cover Pages - 6 pages
Introduction - 2 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 - 40 pages
Chapter 5 - Revenue Accounts - 50 pages
Chapter 6 - Expenditure Accounts - 74 pages
Chapter 7 - Journal Entries - 66 pages
Chapter 8 - Financial Reporting - 18 pages
Chapter 9 - Information Unique to Each Fund - 30 pages
Chapter 10 - Grant Management - 12 pages

Appendix A - Glossary - 64 pages
Appendix B - Notes to Financial Statements
OCBOA - Cash Basis - 26 pages (pdf) also available in **Word Format
OCBOA - Modified Accrual Basis F196 - 26 pages (pdf) also available in **Word Format
GAAP - 30 pages (pdf) also available in **Word Format
Appendix C - Selected GASB Pronouncements - 42 pages
Appendix D - References - 2 pages
Appendix E - Additional Accounting Guidance - 14 pages
Appendix F - Federal Stimulus Account Codes - 14 pages

   
[Updated April 12, 2012]

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