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Manual September 1997 FY 1997-98

• Manual (zipped)
• Manual Cover
• Manual Introduction
• Committee Membership Page
• Table of Contents - Summary
• Table of Contents - Detail
  

_{Chapter I - PRINCIPLES OF ACCOUNTING}

• Principles of Accounting

_{Chapter II - BUDGETING}

• Introduction

_{Chapter III - ACCOUNTING GUIDELINES}

• 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}

• Introduction
• General Ledger Account Matrix by Fund
• Description of General Ledger Accounts
  

_{Chapter V - REVENUE ACCOUNTS}

• Introduction
• Revenue Accounts by Fund
• Description of Revenue Accounts
  

_{Chapter VI - EXPENDITURE ACCOUNTS}

• 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}

• 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 8 - Reporting
  
  

_{Chapter IX - INFORMATION UNIQUE TO EACH FUND AND ACCOUNT GROUP 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}

• Grant Management
  

_{Appendix A - GLOSSARY OF TERMS}

• Glossary
  

_{Appendix B - LIMITATION OF INDEBTEDNESS}

• Introduction and Calculation Notes
• Calculation - first page
• Calculation - second page
  

_{Appendix C - OSPI BULLETINS}

• OSPI Bulletins

_{Appendix D - STATE AUDITOR'S BULLETINS}

• State Auditor's Bulletins
  

_{Appendix E - OFFICE OF MANAGEMENT AND BUDGET CIRCULARS}

• Appendix E - OFFICE OF MANAGEMENT AND BUDGET CIRCULARS
  

_{Appendix F - SUGGESTED NOTES TO FINANCIAL STATEMENT}

• Introduction and Index
• Cash Notes
• GAAP Notes (No Fixed Assets)
• GAAP Notes
  

_{Appendix G - SCHOOL DISTRICT ACCOUNTING ADVISORY COMMITTEE SUGESSTION/REQUEST FORMS}

• Index
• Account Code Modification Request Form
• Accounting Manual Suggestion Form
  
  

_{Appendix H - SELECTED PROUNCEMENTS OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARD}

• 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)

[Updated - September 30, 1998]

For Accounting Manual information, please contact:

SD/ESD Accounting Manuals, GAAP, ASB Rules and Regulations : Daniel Lunghofer (360)725-6303

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