This edition of the manual incorporates the 1977 amendments, which were developed by the members of the Accounting and Budgeting Research committees of the California Association of School Business Officials in cooperation with the California State Department of Education staff. The amendments clarify the definitions and improve the methods of…

This manual specifies in detail the new budget and accounting system for California Community Colleges, utilizing an activity-centered approach to expenditure reporting which describes real resource requirements, their costs, and relative use in each of the 37 discrete activities comprising community college operations. The system is designed to…

Part of a 13-volume series designed to help Lutheran communities assess the feasibility of starting a Lutheran elementary school and to assist ongoing schools in current operation, this handbook focuses on financial planning and accounting systems for Lutheran schools and congregations. A chart of accounts is presented as the foundation for…

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 new budget and accounting system for the California community colleges uses an activity-centered approach to expenditure reporting which describes real resource requirements (faculty, supporting staff, supplies, etc.), their costs (objects of expenditures), and relative use in each of the major activities which describe community college…

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…

Some of the purposes of this Uniform Accounting Manual for the public junior colleges in Illinois are to provide the following: (1) guidelines for establishing a sound financial accounting system; (2) information on policies, procedures, and forms necessary to meet legal requirements of the State of Illinois for the public junior colleges; (3) a…

This edition of the California School Accounting Manual completely revises the previous school accounting system in California. It is intended to provide the procedures and methods necessary for school business officials to develop any kind of financial information that may be requested by local, county, or state education agencies. This manual…

This manual is based on the belief that sufficient instructions on attendance accounting already existed, mostly in California laws and regulations and that attempts to restate the instructions in language other than the original might mislead the reader as to the intent and meaning of the instructions. The result is that the text of the manual…

A system employing a micro-level approach to the ongoing recording of educational equipment costs by educational program was developed. The system was designed to depreciate equipment and to allow determination of annual costs by educational program; consumption; maintenance and repair; interest on the capital investment; and insurance for…

Because Australian school principals are being given increasing autonomy, knowledge of basic accounting principles and skill in elementary financial management are becoming more necessary. This book attempts to supply school administrators with information needed to handle new accounting duties and to lay a foundation for future fuller involvement…

This paper outlines an approach designed to provide an accurate and efficient cost accounting system for use in schools and other social service organizations. In his discussion, the author presents a detailed step-by-step description of how to establish, plan, and operate the system. The basic element of the system is the Daily Event Record…

This booklet presents recommendations for establishing a Certificate of Conformance Program for school systems' annual financial reports. The guidelines, which require substantial conformance to the recommended accounting procedures of the Association of School Business Officials (ASBO), were developed at a research workshop jointly sponsored by…

This booklet presents recommendations for expanding the Certificate of Conformance Program for Financial Reporting of the Association of School Business Officials (ASBO) to include junior and community colleges. The guidelines were developed by participants in an ASBO research workshop on accounting and finance held in July 1974. The guidelines…

This manual discusses the basic concepts of planning, programming, budgeting systems (PPBS) and outlines an approach for implementing PPBS that is consistent with the mandate of the 1971 Indiana General Assembly. The manual is intended to be the first step toward statewide implementation of PPBS in Indiana. The manual is organized in numerous…