Financial Accounting for Local and State School Systems 2003 Edition

摘要

This 2003 revision of the National Center for Education Statistics (NCES) handbook, Financial Accounting for State and Local School Systems, reflects the many changes that have taken place since its initial publication in 1980 and modest update in 1990. It is anticipated that this handbook will receive periodic updates to ensure that contemporary issues are regularly incorporated into the accounting guidance for schools. The online version of this handbook will be updated as revisions are approved. This handbook represents a national set of standards and guidance for school system accounting through January 2003, incorporating guidance from Governmental Accounting Standards Board (GASB) statements through 39. Its purpose is to help ensure that education fiscal data are reported comprehensively and uniformly. To be accountable for public funds and to assist educational decision makers, all school financial reports need to contain the same types of financial statements for the same categories and types of funds and account groups.