Preface; Chapter 1. Accounting and School Business Management; 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. Fund Balance Accounts and 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 FundsChapter 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. Using Accounting Information to Measure Fiscal Health and Manage a School District; Chapter 27. School Fund Accounting and the Future; Resources/References/Selected Readings; Glossary; About the Authors.
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An update to Financial and Managerial Accounting for School Administrators: Superintendents, School Business Administrators and Principals, this book and CD include current best practices, GASB pronouncements, and web-based applications. It will be useful to superintendents, school business managers, and principals.