OSPI Homepage   background
 
 

Accounting Manual for School Districts

FY 2015-2016
   
Bulletin 036-15 School District Accounting Manual Revisions for 2015-16
Complete Manual - 577 pages (pdf)
  Disclaimer: The Accounting Manual is posted as one document. The links below will take you specific sections within the Accounting Manual.  If you wish to print that Chapter, please pay attention to the page numbers, or you will print the entire manual.
Cover Pages - 4 pages
Table of Contents - 4 pages
Introduction - 4 pages
Back Cover
Spine Cover
 
Chapter 1 - Principles of Accounting -  22 pages
Chapter 2 - Budgeting - 12 pages
Chapter 3 - Accounting Guidelines - 52 pages
Chapter 4 - General Ledger Accounts - 44 pages
Chapter 5 - Revenues and Other Financing Sources - 52 pages
Chapter 6 - Expenditure Accounts - 74 pages
Chapter 7 - Journal Entries - 68 pages
Chapter 8 - Financial Reporting - 20 pages
Chapter 9 - Information Unique to Each Fund - 34 pages
Chapter 10 - Grant Management - 32 pages
Appendix A - Glossary - 64 pages
Appendix B - Notes to Financial Statements - 2 pages
Appendix C - Selected Pronouncements of the Governmental Accounting Standards Board - 50 pages
Appendix D - References Materials - 2 pages
Appendix E - Additional Accounting Guidance - 18 pages
Appendix F - Federal Stimulus Account Codes - 16 pages
   
[Updated August 5, 2015]
For Accounting Manual information, please contact:
SD/ESD Accounting Manuals, GAAP, ASB Rules and Regulations : Paul Stone (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