Increased accountability is required in school accounting due to rising education costs and the significant investment made in property and equipment in educational facilities. Guidelines for planning and implementing a property record-keeping system are provided. (Author/MLF)

Audits should be performed on school accounting systems because they are required by law and they provide independent reviews of school financial procedures and suggestions for improvement. A licensed certified public accountant, public accountant, or an accountant who has met the Continuation of Education requirement should perform the audit.…

Offers advice to schools and colleges attempting to bring their existing accounting procedures into conformity with "generally accepted accounting principles." Provides data categories for school asset lists and definitions of "cost" most frequently used in fixed asset management. (MLF)

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…

Discusses such topics as selection of data elements, the entering and updating of data, and the computer software for an automated property accounting system. (IRT)

A step-by-step guide to setting up an inventory control system that works. (Author)

Explains the impact on school district financial reporting of the Governmental Accounting Standards Board Statement 14, "The Financial Reporting Entity." One of Statement 14's objectives is for financial report users to be able to distinguish between the primary government and its component units. (MLF)

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…

The purpose of this manual is to provide an accounting system that will accurately measure the financial position and operating results of a food service operation. The accounting system has been designed to be easily adaptable to the reporting requirements established by the Food and Nutrition Service of the United States Department of…

Sequential and retrievable records combined with listed internal control techniques are the basics of accounting. (MLF)

Small school district administrators can use microcomputers to improve their management abilities and productivity through computerized accounting, electronic mail and online subscription services, and the use of integrated software programs. (MD)

The school business official is usually responsible for establishing and maintaining student activity accounts. Identifies key elements in developing a student activities procedures handbook. Sections include student organizations and activities, dances, concessions, public-performances, money-raising activities, travel, finances, and…

This is a thoroughly revised edition of the 1969 publication, "Accounting for Independent Schools," a guide that attempted to codify basic accounting principles and practices for specific application to independent schools. The focus of the second edition is more on refining practices than on initiating them, and more on extending the managerial…

Monitoring school budget expenditures is as important as budgeting. School boards should decide which broad financial policies will provide control of expenditures, what financial tools to use in monitoring expenditures, and what areas outside of the budget should be monitored. A board's financial policy ought to deal with the line item transfers,…

Step-by-step advice to help school administrators develop a sound risk-management program to protect their school system against loss of property or losses to employees or the public. (Author/MLF)