Accounting Manual for Educational Service Districts in the State of Washington

Autor/in	Lunghofer, Daniel S.
Institution	Washington Office of Superintendent of Public Instruction
Titel	Accounting Manual for Educational Service Districts in the State of Washington
Quelle	(2010), (69 Seiten) PDF als Volltext kostenfreie Datei Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Monographie
Schlagwörter	Leitfaden; Quantitative Daten; Accounting; Guides; Compliance (Legal); Educational Resources; Budgeting; Accountability; Expenditures; Income; Shared Resources and Services; Fund Raising; Costs; Administrative Principles; Funding Formulas; Legal Responsibility; Education Service Centers; School Districts; Washington + Suchen Sie Ihr Suchwort? Abrechnung; Buchführung; Buchhaltung; Handbuch; Leitfaden; Bildungsmittel; Verantwortung; Ausgaben; Einkommen; Gemeinwirtschaft; Fundraising; Spendensammlung; Cost; Kosten; Funding; Finanzierung; Strafmündigkeit; Education; Service center; Service centers; Service centre; Service centres; Pädagogisches Zentrum; School district; Schulbezirk
Abstract	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. (ERIC).
Anmerkungen	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/
Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2020/1/01