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Full Description
An update to Financial and Managerial Accounting for School Administrators: Superintendents, School Business Administrators and Principals, this book and CD includes current best practices, GASB pronouncements, and web-based applications. It also provides school administrators with important accounting background, technique, and applications in the school environment and demonstrates the overall binding effect accounting has on all of the tasks and functions performed by school administrators. Knowledge about accounting and accounting skills pervades all aspects of the day-to-day operation of a school and school district. The proper day-to-day operation of the schools and quality planning and decision-making cannot realistically take place unless administrators and board members have an understanding of school fund accounting. The present and the future will see the need for both financial and managerial accounting. One type will not overshadow the other. Both will continue to evolve and develop to satisfy the needs of society and the education community. Financial and managerial accounting together can be thought of as the process that gathers, produces, organizes, and presents information that can be consumed by a wide variety of users for the purpose of keeping an organization operating, growing, improving, and changing. This book and CD will be useful to superintendents, school business managers, and principals.
Contents
Chapter 1 Accounting and School Business Administration Chapter 2 What Is Accounting? Chapter 3 Basic Principles of Accounting Chapter 4 Basic Accounting Techniques Chapter 5 General Ledger Chapter 6 Journals Chapter 7 Revenue Accounting Chapter 8 Expenditure Accounting Chapter 9 Special Entries Chapter 10 Basic Financial Statements Chapter 11 Changes in Financial Position Chapter 12 Special Revenue Funds Chapter 13 Capital Projects Funds Chapter 14 Debt Service Funds Chapter 15 General Fixed Assets Chapter 16 Enterprise Funds Chapter 17 Internal Service Funds Chapter 18 Trust Funds Chapter 19 Agency Funds Chapter 20 Payroll Accounting/Development Chapter 21 Internal Cash Control Chapter 22 Student Accounting Chapter 23 Advanced Financial Statements Chapter 24 Auditing Chapter 25 ASBO International's Certificate of Excellence: Financial Statements and Reports Chapter 26 Moving Beyond Traditional Measures of Financial Health: What School Districts Have Learned from the Private Sector Chapter 27 Using Accounting Information to Measure Fiscal Health and Manage a School District Chapter 28 Future of Financial and Managerial Accounting in the School Setting
