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Accounting Manual for School Districts
FY 2002-03
Bulletin 29-02 Accounting Manual Updates

Complete Manual except Appendix B (print version*) – 508 pages
* Suitable for printing double-sided hardcopy
Pension Note (To Be Used in Preparation of FY 2001-2002 School District Notes)
FY 2002 Pension Note Information (updated 12/9/02)

Introduction – 3 pages
Table of Contents – 3 pages
Chapter 1 - Principles of Accounting – 20 pages
Chapter 2 - Budgeting – 9 pages
Chapter 3 - Accounting Guidelines – 38 pages
Chapter 4 - General Ledger Accounts – 35 pages
Chapter 5 - Revenue Accounts – 36 pages
Chapter 6 - Expenditure Accounts – 68 pages
Chapter 7 - Journal Entries – 73 pages
Chapter 8 - Financial Reporting – 15 pages
Chapter 9 - Information Unique to Each Fund and Account Group – 64 pages
Chapter 10 - Grant Management – 10 pages

Appendix A - Glossary – 51 pages
Appendix B - Notes to Financial Statements
OCBOA—Cash Basis - 14 pages also available in **(Word 2002 Format)
OCBOA—Modified Accrual Basis F196 - 17 pages also available in **(Word 2002 Format)
GAAP - 24 Pages also available in **(Word 2002 Format)
Appendix C - Selected GASB Pronouncements – 32 pages
Appendix D - References (SAO, OSPI, OMB) – 3 pages

** Note: Word 2002(XP) uses the same format as Word97/2000. If you need a different format please reference contact below.
[Updated - Dec 9, 2002]

For Accounting Manual information, please contact:
SD/ESD Accounting Manuals, GAAP, ASB Rules and Regulations : Paul Stone (360)725-6303
 
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