Financial Accounting for Local and State School Systems: 2009 Edition. NCES 2009-325

Autor/inn/en	Allison, Gregory S.; Honegger, Steven D.; Johnson, Frank
Institution	National Center for Education Statistics (ED)
Titel	Financial Accounting for Local and State School Systems: 2009 Edition. NCES 2009-325
Quelle	(2009), (209 Seiten) PDF als Volltext (1); PDF als Volltext kostenfreie Datei (2) Verfügbarkeit
Zusatzinformation	Weitere Informationen
Sprache	englisch
Dokumenttyp	gedruckt; online; Monographie
Schlagwörter	Leitfaden; Program Costs; State Schools; Financial Audits; Private Schools; Educational Finance; National Standards; School Districts; Public Schools; Budgeting; Budgets; Expenditures; Financial Policy; Information Systems; School Accounting; Public Agencies; School Activities; Technology Uses in Education + Suchen Sie Ihr Suchwort? Staatliche Schule; Private school; Privatschule; Bildungsfonds; School district; Schulbezirk; Public school; Öffentliche Schule; Finanzhaushalt; Ausgaben; Fiscal policy; Finanzpolitik; Schulkontenrahmen; Öffentliche Einrichtung; Technology enhanced learning; Technology aided learning; Technologieunterstütztes Lernen
Abstract	This handbook has been designed as the national standard for state and local education agencies to use in tracking and reporting financial data for school districts to use in preparing their comprehensive annual financial reports (CAFRs). The purpose of the handbook is to ensure that education fiscal data can be reported in a comprehensive manner. The 2009 Edition contains guidance conforming to Governmental Accounting Standards Board Statements, up to Statement 47. There are chapters on budgeting, governmental accounting and financial reporting. Account codes have been updated to reflect changes in the new reporting requirements and developments in technology and security. There are also special chapters on accounting student activity funds and a model for school level program cost accounting. Eight chapters comprise this guide: (1) Introduction; (2) Financial Reporting Within a System of Education Information; (3) Budgeting; (4) Government Accounting; (5) Financial Reporting; (6) Account Classification Descriptions; (7) Cost Accounting and Reporting for Educational Programs; and (8) Activity Fund Guidelines. Appendices include: (1) Summary of Account Code Changes Since 2003; (2) Other Resources; (3) Glossary of Acronyms; (4) Illustrative Financial Statements for an Independent School District; and (5) Criteria for Distinguishing Equipment from Supply Items. (Contains 27 exhibits.) (ERIC).
Anmerkungen	National Center for Education Statistics. Available from: ED Pubs. P.O. Box 1398, Jessup, MD 20794-1398. Tel: 877-433-7827; Web site: http://nces.ed.gov/help/orderinfo.asp
Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2017/4/10