California school accounting manual
Series: Its Bulletin -- v. 30, no. 11; School business administration publication -- no. 8; NU Curriculum
Place of publication: Sacramento
Language: eng
Subjects: Schools; Accounting; Education; Finance
Notes: Cover title.
Table of contents: title: Administration; title: Budgeting procedures; title: The accounting cycle; title: Categories of funds, types of funds, and basis of accounting; title: Allowable funds and account groups; title: The general ledger and the chart of accounts; title: The subsidiary ledgers; title: The budgetary accounts; title: Opening the general ledger; title: Recording the budget; title: Recording encumbrances; title: Recording adjustments to the budget; title: Maintaining accounts for revenue and other financing sources; title: Recognizing revenue; title: Recording revenue and other cash receipts; title: Accounting for abatement of revenue; title: Separating restricted programs or activities from unrestricted programs or activities in the general fund; title: Accounting for expenditures and other financing uses; title: Recording salaries and benefits; title: Recording other expenditures; title: Recording adjustments to expenditures; title: Recording prepaid expenditures; title: Recording abatements of expenditures; title: Closing the general ledger; title: Accounting for cooperative projects; title: Accounting for emergency apportionments and loans; title: Accounting for tax and revenue anticipation notes; title: Adopting a stores system; title: Accounting for a stores system; title: Accounting for certificates of participation; title: Booking audit adjustments; title: Classifying expenditures by program; title: Distributing direct costs, direct support costs, and indirect costs; title: Distinguishing between supplies and equipment; title: Accounting for fixed assets; title: Making an initial valuation of property and equipment; title: Recording general fixed assets; title: Accounting for lease-purchase agreements (capital leases); title: Accounting for fixed assets in the proprietary and fiduciary funds; title: Setting up a physical inventory system; title: Accounting for building funds; title: Accounting for self-insurance funds.