List of Exhibits

Exhibit 1	Measurement focus and basis of accounting for financial statements
Exhibit 2	Financial statement components and primary user groups
Exhibit 3	Straight-line depreciation method
Exhibit 4	Accumulated depreciation method
Exhibit 5	Net position classification
Exhibit 6	Classification of revenues
Exhibit 7	Contents of a Comprehensive Annual Financial Report (CAFR)
Exhibit 8	Measurement focus and basis of accounting for financial statements
Exhibit 9	Important distinctions between MD&A and letter of transmittal
Exhibit 10	Program cost report format
Exhibit 11	Cost analysis example
Exhibit 12	Lines of authority for student activity funds

Summary of Account Code Changes Since 2003

Exhibit A-1	Changes to account code descriptions
Exhibit A-2	New account codes

Basic Financial Statements

Exhibit D-1	Sample Independent School District Statement of Net Position: June 30, 20X2
Exhibit D-2	Sample Independent School District Statement of Activities for the Year Ended June 30, 20X2
Exhibit D-3	Sample Independent School District Balance Sheet—Governmental Funds: June 30, 20X2
Exhibit D-4	Sample Independent School District Statement of Revenues, Expenditures, and Changes in Fund Balances—Governmental Funds: For the Year Ended June 30, 20X2
Exhibit D-5	Sample Independent School District Reconciliation of the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances to the Statement of Activities
Exhibit D-6	Sample Independent School District Statement of Net Assets—Proprietary Funds: June 30, 20X2
Exhibit D-7	Sample Independent School District Statement of Revenues, Expenses, and Changes in Fund Net Position—Proprietary Funds: For the Year Ended June 30, 20X2
Exhibit D-8	Sample Independent School District Statement of Cash Flows—Proprietary Funds: For the Year Ended June 30, 20X2
Exhibit D-9	Sample Independent School District Statement of Fiduciary Net Position: For the Year Ended June 30, 20X2
Exhibit D-10	Sample Independent School District Budgetary Comparison Schedule for the General Fund: For the Year Ended June 30, 20X2

Criteria for Distinguishing Equipment From Supply Items

Exhibit E-1

Criteria for Distinguishing Equipment From Supply Items

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