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Document Number: 5908

Financial Accounting for Local and State School Systems 2003 Edition - This revised handbook presents a national set of standards and guidance for school system accounting, and is designed to help ensure that education fiscal data are reported comprehensively and uniformly. The handbook is separated into eight chapters; (1) introduction, (2) uses of information, (3) budgeting, (4) governmental accounting, (5) financial reporting, (6) account classification descriptions, (7) cost accounting and reporting for educational programs and (8) activity fund guidelines. A summary of account code changes occurring between 1990 and 2003 is provided. (National Center for Education Statistics, November 2003)...

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