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


Exhibit A-1.  Changes to account code descriptions
 
Balance Sheet Accounts
Code Description
730 Unreserved Fund Balance was modified to apply only to excess of assets of a fund over its liabilities and fund reserves.

Program Classification
Code Description
200 Special Programs classifications: Gifted and talented programs were moved from Special Programs to Other Instructional Programs.
400 Other Instructional Programs: Gifted and talented programs were moved from Special Programs to Other Instructional Programs.

Revenue and Other Financing Sources
Code Description
1700 District Activities: Clarification to include revenue from student activities.
1970 Revenues from Other Departments in the Agency. This account was clarified by changing the title from "Operating Revenues" to "Revenues from Other Departments in the Agency," and rewriting the description.

Expenditure Function Classifications
Code Description
2230 Instruction-Related Technology modified to make it clearer that technology used by students in the classroom or that have a student instruction focus should be coded to 1000 Instruction.
2510 Fiscal services includes investment activities.

Object Classification
Code Description
330 This code is now for training services to all employees, not just professional staff.
530 Communications now includes licenses and fees for software services.
820 Judgments Against the School District was modified to indicate that this object code should only be used with function 2310.

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