Fund Balances: What Flavors and How Many Scoops Are Appropriate?.

Piotrowski, Craig L.

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ERIC Number: EJ342515

Record Type: Journal

Publication Date: 1986

Pages: N/A

Abstractor: N/A

ISBN: N/A

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Fund Balances: What Flavors and How Many Scoops Are Appropriate?

Piotrowski, Craig L.

School Business Affairs, v52 n10 p22-24 Oct 1986

Just as ice cream comes in many flavors for different tastes, fund balances need to be reserved and designated to meet school district plans and commitments. This article examines accounting principles and other issues determining the segregation and size of a school district's fund balance, a legally restricted reserve that can affect the district's bond rating and financial stability. (MLH)

Descriptors: Accounting, Educational Finance, Elementary Secondary Education, School Accounting, School Funds

Publication Type: Journal Articles; Reports - Evaluative; Guides - Non-Classroom

Education Level: N/A

Audience: Administrators; Practitioners

Language: English

Sponsor: N/A

Authoring Institution: N/A

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Author Affiliations: N/A