Financial and Managerial Accounting for School Administrators : Superintendents, School Business Administrators and Principals / Everett, R. E./ Lows, Raymond L./ Johnson, Donald R.

Financial and Managerial Accounting for School Administrators : Superintendents, School Business Administrators and Principals （4TH）

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Financial and Managerial Accounting for School Administrators : Superintendents, School Business Administrators and Principals （4TH）

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

ウェブストア価格 ¥33,599（本体¥30,545）
Rowman & Littlefield Education（2003/08発売）
外貨定価 US$ 152.00
ポイント 305pt

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製本 Paperback:紙装版/ペーパーバック版／ページ数 656 p.
言語 ENG
商品コード 9781578860272
DDC分類 657

Full Description

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.

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