Accounting Manual for School Districts

Sections

A

B

C

D

E

F

G

H

I

J

K

L

M1

M2

N

O

P

Title

Basic Principles

Miscellaneous Issues

Example Accounting Entries

Purchasing

Budgeting

Activity Funds

Fixed Assets

Basic Coding Systems

Fund and Accounting Group

Balance Sheet Coding

Revenue Coding

“Unused at this time.”

Expenditure Function Codes

Expenditure Object Codes

Financial Statements

Terminology

Listing of Statutes

Page

A-1

B-1

C-1

D-1

E-1

F-1

G-1

H-1

I-1

J-1

K-1

L-1

M-1

M-2

N-1

O-1

P-1