AcSEC | Accounting Standards Executive Committee |
ADA | Average Daily Attendance |
ADM | Average Daily Membership |
AICPA | American Institute of Certified Public Accountants |
APB | Accounting Principles Board |
ASBO | Association of School Business Officials |
CAFR | Comprehensive Annual Financial Report |
CCD | Common Core of Data |
ESOL | English for Speakers of Other Languages |
FASB | Financial Accounting Standards Board |
FTE | Full Time Equivalent |
GAAP | Generally Accepted Accounting Principles |
GASB | Governmental Accounting Standards Board |
GFOA | Government Finance Officers Association |
GPFS | General Purpose Financial Statements |
HVAC | Heating, Ventilating, and Air Conditioning |
IRS | Internal Revenue Service |
K | Kindergarten |
MD&A | Management's Discussion & Analysis |
NCES | National Center for Education Statistics |
NFES | National Forum on Education Statistics |
NPEFS | National Public Education Financial Survey |
PC | Personal Computer |
PK | Pre-Kindergarten |
PPB | Program and Planning ("Programming") Budgeting |
PTA | Parent-Teacher Association |
PTO | Parent-Teacher Organization |
RSI | Required Supplementary Information |
SAS | Statement of Accounting Standards |
USDA | United States Department of Agriculture |
ZBB | Zero-Base Budgeting |