Last edited by Kazir
Saturday, July 25, 2020 | History

2 edition of Principles of public school accounting found in the catalog.

Principles of public school accounting

United States. Office of Education.

Principles of public school accounting

written in the Office of Education

by United States. Office of Education.

  • 16 Want to read
  • 16 Currently reading

Published by for sale by the Supt. of Docs., U.S. Govt. Print. Off. in [Washington .
Written in English

    Subjects:
  • Schools -- Accounting

  • Edition Notes

    Other titlesPublic school accounting.
    Statementby Bert K. Adams [and others] Project coordinator: Allan R. Lichtenberger.
    SeriesIts State educational records and reports series, handbook 2B
    ContributionsAdams, Bert K., Lichtenberger, Allan Ringgold, 1909-, American Association of School Administrators.
    Classifications
    LC ClassificationsLB2830 .U73
    The Physical Object
    Paginationviii, 272 p.
    Number of Pages272
    ID Numbers
    Open LibraryOL260856M
    LC Control Numberhew67000152
    OCLC/WorldCa779343

    Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways. Accounting is an information system based on generally accepted accounting principles. It involves the recording and processing of business transactions, and the communication of this information to stakeholders. The accounting information is then used to evaluate business performance and facilitate decision-making.

    Just like arithmetic is a procedural element of mathematics, book keeping is the procedural element of accounting. Figure 1 shows how an accounting system operates in business and how the flow of information occurs. People make decision Business transactions occur Accountants prepare reports to show the results of business operations. Additional Physical Format: Online version: Tidwell, Sam B. Public school fund accounting: principles and procedures. New York, Harper [] (OCoLC)

    Accounting principles are accepted as such if they are (1) objective; (2) usable in practical situations; (3) reliable; (4) feasible (they can be applied without incurring high costs); and (5) comprehensible to those with a basic knowledge of finance. Accounting principles involve both accounting concepts and accounting conventions. The major units of the Book keeping and accounting syllabus are as follows: uction: History, nature and functions of Accounting Importance of Book keeping and Accounting and Career 2 Principles and Cash Accounts 3 The final Accounts 4 Control Accounts YEAR II 5. Depreciation of Assets and Manufacturing Accounts 6. Account of Non-Profit File Size: 82KB.


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Principles of public school accounting by United States. Office of Education. Download PDF EPUB FB2

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From general transaction recording conventions to the full accounting cycle and finally to important accounts, the book. accounting period accounting principles Accounts payable agency funds amount application of public asset account audit authorized balance sheet board of education bond fund bond issue bond sinking fund bonded debt budget budgetary accounts capital fund cash receipts collected controlling accounts cost debits and credits debt and interest.

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In general, school district accounting and auditing is similar to that of other governmental entities, in that the same generally accepted accounting principles and auditing guidance apply. However, school districts also have unique characteristics and requirements that demand special attention.

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