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…

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…

Budgeting and accounting control of serials are examined based on a survey of 100 academic and public libraries. The questionnaire used in the survey stressed classification and encumbering of serials but was open-ended to encourage commentary. The lack of consensus among respondents regarding the budgetary control of serials precluded the…

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 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…

This handbook is intended for school decision-makers who need to evaluate the validity of financial data before making management judgments. The book is an analysis of what is contained in various kinds of school accounts in relation to what could be or should be contained. The book is for self-directed study, estimated to require not more than…

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…

This handbook is the basic guide to financial accounting for local and State school systems in the United States. It is the second in a series of four handbooks in the State of Educational Records and Reports Series undertaken at the request of a number of national organizations. Handbook I, "The Common Core of State Educational…