• Bulletin 38-00 Accounting Manual Updates FY 2000-2001
• FY 2000 Pension Note Information

• Manual – 523 pages *

• Introduction – 4 pages
• Table of Contents – 3 pages
• Chapter 1 - Principles of Accounting – 20 pages
• Chapter 2 - Budgeting – 10 pages
• Chapter 3 - Accounting Guidelines – 40 pages
• Chapter 4 - General Ledger Accounts – 37 pages
• Chapter 5 - Revenue Accounts – 34 pages
• Chapter 6 - Expenditure Accounts – 69 pages
• Chapter 7 - Journal Entries – 76 pages
• Chapter 8 - Financial Reporting – 12 pages
• Chapter 9 - Information Unique to Each Fund and Account Group – 80 pages
• Chapter 10 - Grant Management – 10 pages

• Appendix A - Glossary – 43 pages
• Appendix B - Limitation of Indebtedness – 6 pages
• Appendix C - Notes to Financial Statements – 52 pages
• Word97 format of Appendix C **
• Appendix D - Selected GASB Pronouncements – 24 pages
• Appendix E - References (SAO, OSPI, OMB) – 3 pages

** Note: Word2000 uses the same format as Word97. If you need a different format 
please reference contact below.