Accounting Manual for Educational Service Districts in the State of Washington / Daniel S. Lunghofer.
This manual provides principles that are an integral part of the accounting requirements for educational service districts (ESDs) in the state of Washington. They are in conformance with generally accepted accounting principles, except where referenced in the ESD principles that follow. This manual...
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| Online Access: |
Full Text (via ERIC) |
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| Main Author: | |
| Corporate Author: | |
| Format: | eBook |
| Language: | English |
| Published: |
[Place of publication not identified] :
Distributed by ERIC Clearinghouse,
2010.
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| Subjects: |
| Summary: | This manual provides principles that are an integral part of the accounting requirements for educational service districts (ESDs) in the state of Washington. They are in conformance with generally accepted accounting principles, except where referenced in the ESD principles that follow. This manual provides guidance on the following topics:(1) Legal Compliance; (2) Fund Accounting; (3) Books on Account; (4) Basis of Accounting;(5) Budgetary Control; (6) System of Accounts; (7) Appropriation as a Prerequisite; (8) Gross Basis for Expenditures and Revenues; (9) Encumbrances, Budgeting; (10) Accruals, Receivables; (11) Direct Charging; (12) Inventory; (13) Adjustments; (14) Reporting; (15) Shared Service Arrangements; (16) General Fund Fundraising; and (17) Indirect Cost Limits. |
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| Item Description: | Availability: Washington Office of Superintendent of Public Instruction. Old Capitol Building, P.O. Box 47200, Olympia, WA 98504-7200. Tel: 360-725-6000; Web site: http://www.k12.wa.us/. Abstractor: ERIC. Educational level discussed: Elementary Secondary Education. |
| Physical Description: | 1 online resource (69 pages) |