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Accounting Manual for School Districts
FY 2003-04
Bulletin 65-03 Accounting Manual Updates

Complete Manual (print version*) – 576 pages
* Suitable for printing double-sided hardcopy
FY 02-03 Pension Note Information

(EACH CHAPTER & APPENDIX IS IN A PRINTABLE VERSION)
Introduction – 6 pages
Table of Contents – 4 pages
Chapter 1 - Principles of Accounting – 20 pages
Chapter 2 - Budgeting – 10 pages
Chapter 3 - Accounting Guidelines – 42 pages
Chapter 4 - General Ledger Accounts – 38 pages
Chapter 5 - Revenue Accounts – 40 pages
Chapter 6 - Expenditure Accounts – 72 pages
Chapter 7 - Journal Entries – 80 pages
Chapter 8 - Financial Reporting – 24 pages
Chapter 9 - Information Unique to Each Fund and Account Group – 74 pages
Chapter 10 - Grant Management – 12 pages

Appendix A - Glossary – 52 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 – 38 pages
Appendix D - References (SAO, OSPI, OMB) – 4 pages

** Note: Word 2002(XP) uses the same format as Word97/2000. If you need a different format please reference contact below.
[Updated - Sep 12, 2003]

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