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School Financial Services Accounting Manual for School Districts
FY 1997-98

Please note that the FY 1997-98 Accounting Manual has been converted to the Adobe Acrobat Reader format. Please download the free reader to your site to view and/or download the information.

Manual September 1997 FY 1997-98

Chapter I - PRINCIPLES OF ACCOUNTING

Chapter II - BUDGETING

Chapter III - ACCOUNTING GUIDELINES

Chapter IV - GENERAL LEDGER ACCOUNTS

Chapter V - REVENUE ACCOUNTS

Chapter VI - EXPENDITURE ACCOUNTS

Chapter VII - JOURNAL ENTRIES

Chapter VIII - REPORTING

Chapter IX - INFORMATION UNIQUE TO EACH FUND AND ACCOUNT GROUP GOVERNMENTAL FUNDS

Chapter X - GRANT MANAGEMENT

Appendix A - GLOSSARY OF TERMS

Appendix B - LIMITATION OF INDEBTEDNESS

Appendix C - OSPI BULLETINS

Appendix D - STATE AUDITOR'S BULLETINS

Appendix E - OFFICE OF MANAGEMENT AND BUDGET CIRCULARS

Appendix F - SUGGESTED NOTES TO FINANCIAL STATEMENT

Appendix G - SCHOOL DISTRICT ACCOUNTING ADVISORY COMMITTEE SUGESSTION/REQUEST FORMS

Appendix H - SELECTED PROUNCEMENTS OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARD

[Updated - September 30, 1998]

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