Financial Accounting for Local and State School Systems: 2014 Edition - Chapter 6: Account Classification Descriptions

Financial Accounting for Local and State School Systems: 2014 Edition

NCES 2015347
April 2015

Locate a Code
- Quick Code Finder by Number/Category
- Code Descriptions in Alphabetical Order
- NCES Account Codes List 2014
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
- Fund Classifications
- Program
- Balance Sheets/Statement of Net Assets
- Classifications of Revenue and Other Financing Sources
- Classifications of Expenditures
- Project/Reporting
- Level of Instruction
- Additional Classifications
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
PDF & Related Info
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Chapter 6: Account Classification Descriptions — Additional Classifications

Additional classifications may also be used to distinguish operational units (such as schools and school districts), subject matter, and job classifications. For guidance on these classifications, please see the Handbooks Online website at http://nces.ed.gov/programs/handbook (or search for "handbook" on the NCES home page at http://nces.ed.gov).