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Financial Accounting for Local and State School Systems: 2009 Edition
NCES 2009-325
June 2009

List of Exhibits


Exhibit 1 Measurement focus and basis of accounting for financial statements
Exhibit 2 Financial statement components and user groups
Exhibit 3 Straight-line depreciation method
Exhibit 4 Accumulated depreciation method
Exhibit 5 Net asset classification
Exhibit 6 Classification of revenues
Exhibit 7 Contents of a Comprehensive Annual Financial Report (CAFR)
Exhibit 8 Measurement focus and basis of accounting for financial statements
Exhibit 9 Important distinctions between MD&A and letter of transmittal
Exhibit 10 Program cost report format
Exhibit 11 Cost analysis example
Exhibit 12 Lines of authority for student activity funds

Summary of Account Code Changes Since 2003


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

Basic Financial Statements


Exhibit D-1 Sample Independent School District Statement of Net Assets: June 30, 20X2
Exhibit D-2 Sample Independent School District Statements of Activities for the Year Ended June 30, 20X2
Exhibit D-3 Sample Independent School District Statement of Activities for the Year Ended June 30, 20X2
Exhibit D-4 Sample Independent School District Balance Sheet—Governmental Funds: June 30, 20X2
Exhibit D-5 Sample Independent School District Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Assets
Exhibit D-6 Sample Independent School District Statement of Revenues, Expenditures, and Changes in Fund Balances—Governmental Funds: For the Year Ended June 30, 20X2
Exhibit D-7 Sample Independent School District Reconciliation of the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances to the Statement of Activities
Exhibit D-8 Sample Independent School District Statement of Net Assets—Proprietary Funds: June 30, 20X2
Exhibit D-9 Sample Independent School District Statement of Revenues, Expenses, and Changes in Fund Net Assets—Proprietary Funds: For the Year Ended June 30, 20X2
Exhibit D-10 Sample Independent School District Statement of Cash Flows—Proprietary Funds: For the Year Ended June 30, 20X2
Exhibit D-11 Sample Independent School District Statements of Fiduciary Net Assets: June 30, 20X2
Exhibit D-12 Required Supplementary Information—Sample Independent School District Budgetary Comparison Schedule—General Fund: For the Year Ended June 30, 20X2

Criteria for Distinguishing Equipment From Supply Items


Exhibit E-1 Criteria for Distinguishing Equipment From Supply Items

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