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Fowler, William J., Jr. – 1990
The purpose of this guidebook is to reflect the changes that have occurred since 1973 in governmental accounting and education finance. This document serves as a vehicle for program cost accounting at the local and intermediate levels. Although not required by federal law, the National Center for Education Statistics (NCES) encourages state and…
Descriptors: Bookkeeping, Budgeting, Costs, Databases