This booklet contains 1977 amendments to the 1976 edition of the "California School Accounting Manual," as adopted by the California State Board of Education. The amendments are designed to 1) clarify the definitions and improve the methods of distributing direct costs and direct support costs to programs, 2) stress the importance of…

A system employing a micro-level approach to the ongoing recording of educational equipment costs by educational program was developed. The system was designed to depreciate equipment and to allow determination of annual costs by educational program; consumption; maintenance and repair; interest on the capital investment; and insurance for…

Defining financial management as the provision of financial data for, and the use of that data in, the planning, management, and evaluation functions of an institution, this document suggests an approach to improvement in the provision of financial data. A series of five cost sheets are presented which allow for cost calculations at differing…

One of a three-volume series concerning the development and testing of a model for determining the costs of vocational education programs and courses, this user's manual presents an overall conceptualization of the model and briefly describes each dimension. The data elements, organized into data collection instruments and recommended procedures,…