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Accounting Manual for School Districts
FY 2005-06
FY 05-06 Pension Note Information (Updated 1-5-07)
FY 04-05 Pension Note Information (Posted 9-13-05)
Bulletin 059-05 Accounting Manual Updates
Complete Manual – 620 pages
Suitable for printing double-sided hardcopy
Changes Matrix - 4 pages
The matrix details out which pages have been changed and what pages to replace in the 2004-2005 manual to update it for 2005-2006.  Please note: There has been a large amount of formatting changes. 
New Pages Only -562 pages  
Suitable for printing double-sided hardcopy.  This copy has 52 less pages to print than the complete manual.
Label for spine of binder - 1 page
 
Cover Pages - 3 pages
Introduction – 4 pages
Table of Contents – 4 pages
 
Chapter 1 - Principles of Accounting –  26 pages
Chapter 2 - Budgeting – 10 pages
Chapter 3 - Accounting Guidelines – 42 pages
Chapter 4 - General Ledger Accounts – 36 pages
Chapter 5 - Revenue Accounts – 52 pages
Chapter 6 - Expenditure Accounts – 78 pages
Chapter 7 - Journal Entries – 86 pages
Chapter 8 - Financial Reporting – 24 pages
Chapter 9 - Information Unique to Each Fund and Account Group – 72 pages
Chapter 10 - Grant Management – 12 pages
Appendix A - Glossary – 54 pages
Appendix B - Notes to Financial Statements - 70 pages
OCBOA—Cash Basis - 16 pages also available in **Word 2002(XP) Format
OCBOA—Modified Accrual Basis F196 - 22pages also available in **Word 2002(XP) Format
GAAP - 28 pages also available in **Word 2002(XP) Format
Appendix C - Selected GASB Pronouncements - 44 pages
Appendix D - References - 2 pages
** Note: Word 2002(XP) uses the same format as Word97/2000. If you need a different format please reference contact below.
[Updated - September 13, 2005]
For Accounting Manual information, please contact:
SD/ESD Accounting Manuals, GAAP, ASB Rules and Regulations : Daniel Lunghofer (360)725-6303
 
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