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…

This bulletin reports on a study examining the various formulas and patterns of support for 2-year colleges and reviewing the proportion of this support which is received from the State, from the district, and from student sources. The study reviews the practices followed in the support of 2-year colleges in each State. It reveals the fact that…

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…

A growing interest in the use of nonproperty sources to replace an overburdened property tax, actually or psychologically, has been evident in recent years, particularly as school district levies have been running into stiff voter opposition. However, because school districts have relied on the property tax for their major and often sole source of…