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Accounting Manual for School Districts September 1996 FY 1996-97

• Manual (zipped)
• Manual Cover
• Manual Introduction
• Committee Membership Page
• Table of Contents - Summary
• Table of Contents - Detail
  
• Chapter I - PRINCIPLES OF ACCOUNTING
• Chapter I - PRINCIPLES OF ACCOUNTING (zipped)
• Principles of Accounting
  
• Chapter II - BUDGETING
• Chapter II: BUDGETING (zipped)
• Introduction
• Chapter III - ACCOUNTING GUIDELINES
• Chapter III - ACCOUNTING GUIDELINES (zipped)
• Index
• Guideline No. 1 - Internal Control Structure
• Guideline No. 2 - Payroll Process
• Guideline No. 3 - Revenue and Receipts
• Guideline No. 4 - Expenditures and Disbursements
• Guideline No. 5 - Inventory
• Guideline No. 6 - Fixed Assets
• Guideline No. 7 - Investments
• Guideline No. 8 - Debt and Leases
• Guideline No. 9 - Interfund and Intergovernmental Transfers
• Guideline No. 10 - Joint Ventures and Interlocal Governmental Agencies
  
• Chapter IV - GENERAL LEDGER ACCOUNTS
• Chapter IV - GENERAL LEDGER ACCOUNTS (zipped)
• Introduction
• General Ledger Account Matrix by Fund
• Description of General Ledger Accounts
  
• Chapter V - REVENUE ACCOUNTS
• Chapter V - REVENUE ACCOUNTS (zipped)
• Introduction
• Revenue Accounts by Fund
• Description of Revenue Accounts
  
• Chapter VI - EXPENDITURE ACCOUNTS
• Chapter VI - EXPENDITURE ACCOUNTS (zipped)
• Introduction
• General Fund - Expenditure Program Coding
• General Fund Expenditure Matrixes
• General Fund - Expenditure Subprogram Coding
• Capital Projects Fund
• Transportation Vehicle Fund Expenditures
• Transportation Vehicle Fund Expenditure Matrixes
• Associated Student Body Fund
  
• Chapter VII - JOURNAL ENTRIES
• Chapter VII - JOURNAL ENTRIES (zipped)
• Introduction
• Index to Journal Entries
• General Fund
• Capital Projects Fund
• Debt Service Fund
• ASB Fund
• Transportation Vehicle Fund
• Trust Funds
• General Long-Term Debt Account Group
• General Fixed Assets Account Group
  
• Chapter VIII - REPORTING
• Chapter VIII - REPORTING (zipped)
  
• Chapter 8 - Reporting
  
  
• Chapter IX - INFORMATION UNIQUE TO EACH FUND AND ACCOUNT GROUP
• Chapter IX - INFORMATION UNIQUE TO EACH FUND AND ACCOUNT GROUP (zipped)

GOVERNMENTAL FUNDS

• Information Unique to Each Fund and Account Group
• General Fund
• Associated Student Body Fund
• ASB General Ledger Accounts
• ASB Fund Journal Entries
• ASB Fund Laws, Rules, and Regulations
• Capital Projects Fund
• Transportation Vehicle Fund
• Debt Service Fund
  

FIDUCIARY FUNDS

• Expendable and Nonexpendable Trust Funds
• Trust Fund General Ledger Accounts
• Trust Fund Journal Entries
• Agency Fund

ACCOUNT GROUPS

• General Fixed Assets Account Group
• General Long-Term Debt Account Group
  
• Chapter X - GRANT MANAGEMENT
• Chapter X - GRANT MANAGEMENT(zipped)
• Grant Management
  
• Appendix A - GLOSSARY OF TERMS
• Appendix A - GLOSSARY OF TERMS(zipped)
• Glossary
• Appendix B - LIMITATION OF INDEBTEDNESS
• Appendix B - LIMITATION OF INDEBTEDNESS(zipped)
• Introduction and Calculation Notes
• Calculation - first page
• Calculation - second page
  
• Appendix E - OFFICE OF MANAGEMENT AND BUDGET CIRCULARS
• Appendix E - OFFICE OF MANAGEMENT AND BUDGET CIRCULARS(zipped)
• - Office of Management and Budget Circulars
  
• Appendix F - SUGGESTED NOTES TO FINANCIAL STATEMENT
• Appendix F - SUGGESTED NOTES TO FINANCIAL STATEMENT (zipped)
• Introduction and Index
• Cash Notes
• GAAP Notes (No Fixed Assets)
• GAAP Notes
• Appendix G - SCHOOL DISTRICT ACCOUNTING ADVISORY COMMITTEE SUGESSTION/REQUEST FORMS
• Appendix G - SCHOOL DISTRICT ACCOUNTING ADVISORY COMMITTEE SUGESTION/REQUEST FORMS (zipped)
• Index
• Account Code Modification Request Form
• Accounting Manual Suggestion Form
  
• Appendix H - SELECTED PROUNCEMENTS OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARD
• Appendix H - SELECTED PROUNCEMENTS OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARD(zipped)
• Summary
• Financial Reporting Entity - GASB 14
• Financial Reporting Entity - GASB 14 Component Unit Flowchart (pg 3)
• Accounting for Compensated Absences - GASB 16
• Accounting for Compensated Absences - GASB 16 Component Unit Flowcharts (pg 9 - 10)
• Accounting and Financial Reporting for Certain Grants and Other Financial Assistance - GASB 24

[Updated - September 30, 1998]