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…

This book is for community leaders, librarians, library committees, volunteers, aid workers and others who are interested in the practical aspect of starting and maintaining a successful library. Throughout the developing world, countless dedicated people respond to the pressing need for information in their communities by helping to start a…

This handbook is offered as a resource for local, intermediate, state, and federal education officials to assist in the identification, organization, and definition of data and information about education property. An introduction and directions are followed by a discussion of concepts associated with property accounting and some general…

The primary purpose of this handbook is to reflect changes that have occurred in governmental accounting and educational finance since 1973. Major emphasis is placed on defining account classifications that provide meaningful financial management information. After describing the need for and advantages of a proposed account classification system,…

The Milwaukee (Wisconsin) Public Schools (MPS) recently implemented a new, state-designed accounting system, called the Wisconsin Elementary and Secondary School Accounting System (WESSAS), based on guidelines proposed in the U.S. Office of Education's Handbook II. This report describes and discusses that implementation and provides numerous…

Reviews issues surrounding college tuition discounting, and outlines sources of confusion, defines various discount types, provides historical background prior to recent changes in fund accounting rules, describes the new rules' impact, outlines different uses of tuition discounting by three groups, and applies the accumulated definitions to an…

This manual was designed to provide chief finance officers and other administrators with a summary of laws and policies that relate to Illinois public community colleges and to provide a uniform system for accounting, budgeting, auditing, and reporting in the state's community colleges. After chapter I describes the fiscal philosophies and…

This data providers' guide, the first volume of the revised "Higher Education Finance Manual," comprehensively describes national financial reporting standards, including those prescribed for the Higher Education General Information Survey (HEGIS) reports, and includes the information needed to comply with those standards. General…

This manual, a revision of the 1976 publication entitled "Management Reports," is intended to assist college business officers in establishing sound accounting systems and in preparing readable and meaningful financial management reports. A detailed description of the accounting system and a new expenditure classification structure have been…

Uniform procedures, terminology, definitions, forms, and instructions are presented to aid individual Florida community colleges in completing state reporting requirements. Following introductory information concerning the Community College Management Information System (CCMIS) the manual explains the purpose and characteristics of the Community…

The second volume of the revised "Higher Education Finance Manual" (HEFM), this data users' guide is oriented to the nonaccountant and describes the kinds of information about postsecondary education that can be derived from institutional financial data. Contents include: a description of fund accounting for higher education, a…

This handbook is a guide to accounting for school activity funds. It is designed for use by individual schools and school systems throughout the United States. The project was undertaken to meet the increasing concern of State and local school officials and the general public for safe ands economical handling of school activity money which amounts…

This handbook is a guide to property accounting for local and State school systems. It classifies and defines the specific items of information about land, buildings, and equipment that need to be comparable among local school systems and among States, and presents additional terminology essential to their effective use. As such, it is concerned…

The results of a 1977 assessment of the value of uniform financial data for the Oregon community college system are described. The utility of both programmatic data and auditable accounting data is also addressed. Business managers, presidents, and governing board chairmen at four community colleges and representatives of six different state…

This bulletin provides a basic guide for the items of information to be used in pupil accounting in the local and State school systems of the United States. Meeting at the call of the U.S. Commissioner of Education in April 1960, a policy committee for the pupil accounting project defined the project's purpose as the development of a manual of…