Principles Of Public School Accounting PDF Download

This book updates the classic text "Public School Fund Accounting Principles and Procedures" (Tidwell 1960). The book is designed to be used primarily as a textbook at the graduate level with students training to be school administrators, school business administrators, or principals. A list of topics covered include an overview of school accounting and school-business administration, basic accounting principles and techniques, the general ledger, journals, revenue and expenditure accounting, special entries, basic financial statements, changes in financial position, special revenue funds, capital projects funds, debt service funds, general fixed-asset account group, general long-term debt account group, enterprise funds, internal service funds, trust funds, agency funds, payroll accounting, internal cash control, student accounting, advanced financial statements, auditing, Association of School Business Officials' Certificate of Excellence, private-sector accounting practices, school-district financial management, and the future of financial and managerial accounting in the school setting. Appendices contain sample forms and a glossary. (LMI)