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


Exhibit A-2.  New account codes

Revenue and Other Financing Sources
New Code Description
1311 Tuition From Individuals Excluding Summer School was added.
1312 Tuition From Individuals for Summer School was added.
1322 Tuition from Other Government Sources Excluding School Districts Within the State was added.
1422 Transportation From Other Government Sources Excluding School Districts Within the State was added.

Object Classification
Code Description
835 Interest on Short-Term Debt was added.
925 Discount on the Issuance of Bonds was added.