Financial Accounting for Local and State School Systems: 2009 Edition - Chapter 2: Financial Reporting Within a System of Education Information

Financial Accounting for Local and State School Systems: 2009 Edition

NCES 2009-325
June 2009

Locate a Code
- Quick Code Finder by Number/Category
- Code Descriptions in Alphabetical Order
Preface
Acknowledgments
Chapter 1: Introduction
Chapter 2: Financial Reporting Within a System of Education Information
- Background
- Useful Applications of Information
- Users of School Finance Information
- Summary
Chapter 3: Budgeting
Chapter 4: Governmental Accounting
Chapter 5: Financial Reporting
Chapter 6: Account Classification Descriptions
Chapter 7: Cost Accounting and Reporting for Educational Programs
Chapter 8: Activity Fund Guidelines
References
List of Exhibits
Appendix A—Summary of Account Code Changes Since 2003
Appendix B—Other Resources
Appendix C—Glossary of Acronyms
Appendix D—Illustrative Financial Statements for an Independent School District
Appendix E—Criteria for Distinguishing Equipment From Supply Items
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Chapter 2: Financial Reporting Within a System of Education Information

This chapter examines the advantages of a fiscal data system that is part of a comprehensive education information system. It also describes useful applications of education information and identifies frequent users of education information.