Practices And Principles Of Accounting For Equipment In Public School Districts Of More Than 1500 Ada In California PDF Download

This report presents the procedure for the accounting methods employed by California school districts for income and expenditures in instructional and support programs. The report has seven parts: (1) an introduction to accounting in local educational agencies; (2) general and subsidiary ledger accounting; (3) revenues and other financing sources; (4) expenditures and other financing uses; (5) supplies and capital outlay, including equipment, sites and improvement of sites, building fixtures, and service systems; (6) stores system procedures, controls, and accounting; and (7) accounting terminology. A schedule of changes to the California School Accounting Manual and a list of publications from the Department of Education are appended. (SI)