Principles of Public School Accounting. State Educational Records and Reports Series: Handbook II-B.

Superintendent of Documents, U.S. Govt. Printing Office, Washington, D.C. 20402 (FS 5.222:22025, $1.25)

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279

Annual Reports; Budgets; Capital Outlay (for Fixed Assets); Educational Finance; Food Service; Glossaries; Guidelines; Payroll Records; Program Costs; Records (Forms); School Accounting; School Construction

This handbook discusses the following primary aspects of school accounting: Definitions and principles; opening the general ledger; recording the approved budget; a sample month of transactions; the balance sheet, monthly, and annual reports; subsidiary journals; payroll procedures; cafeteria fund accounting; debt service accounting; construction fund accounting; fixed assets accounting; program cost accounting; and machine accounting. A glossary of 109 terms is included. (JK)

1970

ED035088