R. E. Everett, Raymond L. Lows, Donald R. Johnson

Financial and Managerial Accounting for School Administrators

Superintendents, School Business Administrators and Principals

• Broschiertes Buch

Produktbeschreibung

Widely acknowledged as the most respected reference on school accounting, this book offers clear, detailed explanations of financial accounting and reporting as they apply to school system fund structures. Whether they are new to the field or have a background in accounting, school business officials will turn to this comprehensive book again and again for information on topics such as revenue and expenditure accounting, special revenue funds, capital projects funds, trust and agency funds, internal cash control, auditing, and using accounting information to measure fiscal health. Designed as a graduate-level textbook, the book is also a valuable resource for in-service programs.

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Produktdetails

• Verlag: R&L Education
• Fourth Edition
• Seitenzahl: 688
• Erscheinungstermin: 21. August 2003
• Englisch
• Abmessung: 254mm x 203mm x 37mm
• Gewicht: 1450g
• ISBN-13: 9781578860272
• ISBN-10: 157886027X
• Artikelnr.: 24342754

Autorenporträt

By R. E. Everett; Raymond L. Lows and Donald R. Johnson

Inhaltsangabe

Chapter 1 1. Accounting and School Business Administration Chapter 2 2.
What Is Accounting? Chapter 3 3. Basic Principles of Accounting Chapter 4
4. Basic Accounting Technique Chapter 5 5. The General Ledger Chapter 6 6.
Journals Chapter 7 7. Revenue Accounting Chapter 8 8. Expenditure
Accounting Chapter 9 9. Special Entries Chapter 10 10. Basic Financial
Statements Chapter 11 11. Changes in Financial Position Chapter 12 12.
Special Revenue Funds Chapter 13 13. Capital Projects Funds Chapter 14 14.
Debt Service Funds Chapter 15 15. General Fixed Asset Account Group Chapter
16 16. General Long-Term Debt Account Group Chapter 17 17. Enterprise Funds
Chapter 18 18. Internal Service Funds Chapter 19 19. Trust Funds Chapter 20
20. Agency Funds Chapter 21 21. Payroll Accounting/Development Chapter 22
22. Internal Cash Control Chapter 23 23. Student Accounting Chapter 24 24.
Advanced Financial Statements Chapter 25 25. Auditing Chapter 26 26. ASBO's
Certificate of Excellence: Financial Statements and Reports Chapter 27 27.
Beyond Traditional Measures of Financial Health: What Can School Districts
Learn From the Private Sector Chapter 28 28. Using Accounting Information
to Measure Fiscal Health and Manage a School District Chapter 29 29. The
Future of Financial and Managerial Accounting in the School Setting Chapter
30 Appendix A: Minimum Classifications (Chart of Accounts) Essential for
Federal Reporting Chapter 31 Appendix B: Classifying Balance Sheet Accounts
Chapter 32 Appendix C: 1993-94 Audit Chapter 33 Appendix D: Federal Single
Program Audit 1993-94 Chapter 34 Appendix E: 1993-94 Audit Chapter 35
Appendix F: Cash Receipts Journal Chapter 36 Appendix G: Cash Disbursements
Journal Chapter 37 Appendix H: Federal Withholding Tax Tables Chapter 38
Appendix I: Annual Financial Report 1993-94 Chapter 39 Glossary: Glossary
of Financial and Managerial Terms used in this textbook and the profession