California School Accounting Manual. 1978 Edition.

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  • Additional Information
    • Availability:
      Publications Sales, California State Department of Education, P.O. Box 271, Sacramento, California 95802 ($1.65)
    • Peer Reviewed:
      N
    • Source:
      155
    • Subject Terms:
      Elementary Secondary Education; Glossaries; Guides; Records (Forms); School Accounting
    • Subject Terms:
      California
    • Abstract:
      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 distributing direct costs and direct support costs to programs, stress the importance of distributing direct support costs and specify that indirect costs shall be allocated to all programs, and require the submission of a comprehensive supplemental annual financial report that will display the distribution of costs to all programs at the same time. (Author/IRT)
    • Publication Date:
      1979
    • Accession Number:
      ED165340
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