Financial Accounting for Local and State School Systems: 2009 Edition - Appendix A—Summary of Account Code Changes Since 2003

Financial Accounting for Local and State School Systems: 2009 Edition

NCES 2009-325
June 2009

Locate a Code
- Quick Code Finder by Number/Category
- Code Descriptions in Alphabetical Order
Preface
Acknowledgments
Chapter 1: Introduction
Chapter 2: Financial Reporting Within a System of Education Information
Chapter 3: Budgeting
Chapter 4: Governmental Accounting
Chapter 5: Financial Reporting
Chapter 6: Account Classification Descriptions
Chapter 7: Cost Accounting and Reporting for Educational Programs
Chapter 8: Activity Fund Guidelines
References
List of Exhibits
Appendix A—Summary of Account Code Changes Since 2003
Appendix B—Other Resources
Appendix C—Glossary of Acronyms
Appendix D—Illustrative Financial Statements for an Independent School District
Appendix E—Criteria for Distinguishing Equipment From Supply Items
PDF & Related Info
Contact

Appendix A—Summary of Account Code Changes Since 2003

Exhibit A-1	Changes to account code descriptions
Exhibit A-2	New account codes

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National Center for Education Statistics - http://nces.ed.gov
U.S. Department of Education

U.S. Department of Education
Institute of Education Sciences
National Center for Education Statistics