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Financial Accounting for Local and State School Systems, 2003 Edition



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Table of Contents
Introduction
Uses of Information
Budgeting
Governmental  Accounting
Financial Accounting
Cost Accounting and Reporting for Educational Programs
Activity Fund Guidelines
Summary of Account Code Changes and other Appendices
PDF File (1044 KB)

Contact:
Frank Johnson
(202) 502-7362




American Institute of Certified Public Accountants, Statement on Auditing Standards No. 78, Consideration of Internal Control in a Financial Statement Audit: An Amendment to Statement on Auditing Standards No. 55.

Association of School Business Officials International, GASB Statement No. 34: Implementation Recommendations for School Districts. Reston, VA: Association of School Business Officials International (2000).

Deloitte and Touche (2001). Twelve White Papers on Issues in Education Finance. Unpublished manuscript.

Everett, R.E., Lows, R.L., and Johnson, D.R. (1996). Financial and Managerial Accounting for School Administrators. Reston, VA: Association of School Business Officials International.

Gauthier, Stephen J. (2001). Governmental Accounting, Authority and Financial Reporting. Government Finance Officers Association, ISBN 0-89125-219-3.

Governmental Accounting Standards Board. (2002). Codification of Governmental Accounting and Financial Reporting Standards (Statement 34 Edition), as of June 30, 2002. Norwalk, CT.

Governmental Accounting Standards Board. (2001). Guide to Implementation of GASB Statement 34 and Related Pronouncements: Questions and Answers. Norwalk, CT.

Governmental Accounting Standards Board. (2000). Guide to Implementation of GASB Statement 34 on Basic Financial Statements-and Management's Discussion and Analysis-for State and Local Governments: Questions and Answers. Norwalk, CT.

Governmental Accounting Standards Board. (1999). Statement No. 34, Basic Financial Statements-and Management's Discussion and Analysis-for State and Local Governments. Norwalk, CT.

Miller, L. and McClure, M. (Year unknown). "Reliable School Budget Forecasts: Seven Tools That Work." School Business Affairs, (Vol. and No. unknown).

Osborne, D., and Gaebler, T. (1993). Reinventing Government. How the Entrepreneurial Spirit Is Transforming the Public Sector. New York: Plume.

Renzulli, J.S. and Reis, S.M. (1997). The Schoolwide Enrichment Model (2nd ed.). Mansfield Center, CT: Creative Learning Press.

Reschovsky, A. and Imazeki, J. (1997). "The Development of School Finance Formulas to Guarantee the Provision of Adequate Education to Low-Income Students." In W.J. Fowler, Jr. (Ed.), Developments in School Finance, 1997 (NCES 98-212). U.S. Department of Education, National Center for Education Statistics. Washington, DC: U.S. Government Printing Office.

U.S. Department of Education, National Center for Education Statistics. (2001). Staff Data Handbook: Elementary, Secondary, and Early Childhood Education: 2001 Edition (NCES 2001-305). Washington, DC: U.S. Government Printing Office.

U.S. Department of Education, Institute of Education Sciences. (1990). Financial Accounting for Local and State School Systems. Washington, DC: National Center for Education Statistics.

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