OSPI Homepage   background
 
 

Accounting Manual for School Districts
FY 2008-2009
   
Bulletin 022-08 Accounting Manual Revisions for 2008–2009
 
FY 07–08 Pension Note Information (Posted 9/17/08)
  FY 08-09 Pension Note Information (Posted 10/05/09) 
Complete Manual – 718 pages (pdf) with Bookmarks (Revised 5/19/08 to correct footers)
Suitable for printing double-sided hardcopy
  2008-09 Summary of Changes – 4 pages
This document displays a matrix of the changes to the 2008-09 School District Accounting Manual, by Chapter and Section.
Label for spine of binder – 1 page
Cover Pages – 4 pages
Introduction – 4 pages
 
Chapter 1 - Principles of Accounting –  20 pages
Chapter 2 - Budgeting – 12 pages
Chapter 3 - Accounting Guidelines – 58 pages
Chapter 4 - General Ledger Accounts – 36 pages
Chapter 5 - Revenue Accounts – 54 pages
Chapter 6 - Expenditure Accounts – 80 pages
Chapter 7 - Journal Entries – 102 pages
Chapter 8 - Financial Reporting – 36 pages
Chapter 9 - Information Unique to Each Fund – 74 pages
Chapter 10 - Grant Management – 12 pages
Appendix A - Glossary – 74 pages
Appendix B - Notes to Financial Statements
OCBOA—Cash Basis – 16 pages (pdf) also available in **Word Format
OCBOA—Modified Accrual Basis F196 – 22 pages (pdf) also available in **Word Format
GAAP—30 pages (pdf) also available in **Word  Format
Appendix C - Selected GASB Pronouncements – 44 pages
Appendix D - References – 2 pages
Appendix E - OSPI Bulletins and Memoranda on Accounting Guidance – 34 pages
   
   
[Updated - May 12, 2008]
For Accounting Manual information, please contact:
SD/ESD Accounting Manuals, GAAP, ASB Rules and Regulations : Daniel Lunghofer (360)725-6303
 
Web content in PDF format requires the Free Adobe PDF Reader
Apportionment & Financial Services Home Page
Go to Top
OSPI
Old Capitol Building, P.O. Box 47200, Olympia, WA 98504-7200
(360) 725-6000       TTY (360) 664-3631      webmaster@k12.wa.us