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- Preface
- Acknowledgments
- Chapter 1: Introduction
- Chapter 2: Financial Reporting Within a System of Education Information
- 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 2009
- 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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Appendix A—Summary of Account Code Changes Since 2003
| Exhibit A-1 | Changes to account code descriptions |
| Exhibit A-2 | New account codes |
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