Accounting Manual for School Districts
FY 2009-2010
Bulletin 021-09 Accounting Manual Revisions for 2009-10
(including Summary of Changes)
FY 08-09 Pension Note Information
(Added October 5, 2009)
FY 09-10 Pension Note Information (Available Fall 2010)
2009-10 Diesel and Gasoline Price Inflators
(Excel) (Added October 13, 2009)
Complete Manual
- 593 pages (pdf) with Bookmarks
Suitable for printing double-sided hardcopy
Label for spine of binder
- 1 page
Cover Pages
- 4 pages
I
ntroduction
- 4 pages
Table of Contents
- 4 pages
Chapter 1 - Principles of Accounting
- 20 pages
Chapter 2 - Budgeting
- 12 pages
Chapter 3 - Accounting Guidelines
- 48 pages
Chapter 4 - General Ledger Accounts
- 36 pages
Chapter 5 - Revenue Accounts
- 52 pages
Chapter 6 - Expenditure Accounts
- 72 pages
Chapter 7 - Journal Entries
- 62 pages
Chapter 8 - Financial Reporting
- 18 pages
Chapter 9 - Information Unique to Each Fund
- 32 pages
Chapter 10 - Grant Management
- 12 pages
Appendix A
- Glossary - 62 pages
Appendix B - Notes to Financial Statements
OCBOA - Cash Basis
- 18 pages (pdf) also available in
**Word Format
OCBOA - Modified Accrual Basis F196 - 22 pages (pdf) also available in
**Word Format
GAAP - 28 pages (pdf) also available in
**Word Format
Appendix C - Selected GASB Pronouncements
- 40 pages
Appendix D - References
- 2 pages
Appendix E - OSPI Bulletins and Memoranda on Accounting Guidance
- 26 pages
Appendix F - Federal Stimulus Account Codes
- 15 pages
[Updated - June 3, 2009]
For Accounting Manual information, please contact:
SD/ESD Accounting Manuals, GAAP, ASB Rules and Regulations :
Daniel Lunghofer
(360)725-6303
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