Financial Accounting for Local and State School Systems: 2003 Edition

Title:	Financial Accounting for Local and State School Systems: 2003 Edition
Description:	This NCES handbook has been designed as the national standard for state departments of education to use in reporting financial data and for school districts to use in preparing their comprehensive annual financial reports (CAFRs) that are submitted to their respective state departments of education. The purpose of the handbook is to ensure that education fiscal data can be reported in a comprehensive manner. The 2003 Edition contains guidance conforming to Governmental Accounting Standards Board Statements, up to Statement 39. There are chapters on budgeting, governmental accounting and financial reporting. Account codes have been updated to reflect changes in the new reporting requirements and developments in technology and security. There are also special chapters on accounting student activity funds and a model for school level program cost accounting.
Online Availability:	Browse this document. Download, view and print the report as a pdf file. (1,044KB)
Cover Date:	October 2003
Web Release:	November 18, 2003
Print Release:	November 28, 2003
Publication #:	NCES 2004318 Order Your Free Copy Now From Ed Pubs General Ordering Information
Center/Program:	NCES
Authors:	Core Finance Data Task Force, National Forum on Education Statistics
Type of Product:	Handbook
Survey/Program Areas:	Education Finance Statistics Center (EDFIN) National Forum on Education Statistics (NFES)
Keywords:	Expenditures • elementary and secondary schools • public schools Finance • elementary and secondary schools Financing Handbooks Public School Finance Revenues • elementary/secondary schools
Questions:	For questions about the content of this Handbook, please contact: Stephen Cornman.