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Accounting Manual for School Districts
FY 2014-2015

   
Bulletin 010-14 Accounting Manual Revisions for 2014-15 (including Summary of Changes)
 
FY 13-14 Pension Note Template (Word) (Posted October 21, 2014)
FY 14-15 Pension Note Template (Available Fall 2015) 
Complete Manual - 574 pages (pdf) with Bookmarks
Suitable for printing double-sided hardcopy
Label for spine of binder - 1 page
Activity 33 Q&A Implementation Guide (Added April 30, 2014)

  Disclaimer: The Accounting Manual is posted as one document. 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 - 4 pages
Table of Contents - 4 pages
Introduction - 4 pages
 
Chapter 1 - Principles of Accounting -  22 pages
Chapter 2 - Budgeting - 12 pages
Chapter 3 - Accounting Guidelines - 52 pages
Chapter 4 - General Ledger Accounts - 44 pages
Chapter 5 - Revenue Accounts - 52 pages
Chapter 6 - Expenditure Accounts - 78 pages
Chapter 7 - Journal Entries - 68 pages
Chapter 8 - Financial Reporting - 18 pages
Chapter 9 - Information Unique to Each Fund - 32 pages
Chapter 10 - Grant Management - 32 pages

Appendix A - Glossary - 64 pages
Appendix B - Notes to Financial Statements - 2 pages
Appendix C - Selected GASB Pronouncements - 52 pages
Appendix D - References - 2 pages
Appendix E - Additional Accounting Guidance - 16 pages
Appendix F - Federal Stimulus Account Codes - 14 pages

   
[Created April 28, 2014]

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