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Allison, Gregory S. – National Center for Education Statistics, 2015
The 2014 edition of "Financial Accounting for Local and State School Systems" updates the 2009 (see ED505993) and 2003 editions of the handbook. The 2003 edition was the work of the NCES National Forum on Education Statistics, Core Finance Data Task Force. That task force systematically rewrote nearly the entire text, incorporating new…
Descriptors: Educational Finance, Guides, Accounting, School Districts
Wheeler, Mary S. – National Association of College and University Business Officers (NJ3), 2011
The National Association of College and University Business Officers' (NACUBO's) "Guide to Unitizing Investment Pools" addresses the principles and concepts for administering a consolidated investment pool. Unitization is the mechanism by which investment funds are pooled to maximize investment efficiencies and provide information for donors,…
Descriptors: Higher Education, Educational Finance, Endowment Funds, Donors
Lunghofer, Daniel S. – Washington Office of Superintendent of Public Instruction, 2010
This manual provides principles that are an integral part of the accounting requirements for educational service districts (ESDs) in the state of Washington. They are in conformance with generally accepted accounting principles, except where referenced in the ESD principles that follow. This manual provides guidance on the following topics:(1)…
Descriptors: Accounting, Guides, Compliance (Legal), Educational Resources