Manual for school accounting

Front Cover
The Interstate, 1961 - Education - 83 pages

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Contents

INTRODUCTION 1 The Accounting System 1
The Accounting Manual 4
i
CHART OF ACCOUNTS
ii
General Ledger Assets
6
General Ledger Liabilities
7
Revenue Accounts
8
Appropriation Accounts
9
FINANCIAL RECORDS AND PROCEDURES
11
Salary Encumbrance Report
41
Auto Travel Report
43
Warehouse Requisition
44
Maintenance Work Orders
46
District Invoices
49
Journal Voucher
51
Warrant Commercial
58
Warrant Payroll
59

Cash Receipts
13
Bank Deposit Slips
17
Budget Lists
19
Report on Travel Expenses
21
Special Requisition
22
Purchase Order
24
Construction Contracts
29
Purchase Order Register
31
Employment Notice
32
Employee Earnings Record
33
Attendance Record Reports
35
SemiMonthly Time Reports
36
Payroll Control Record
37
Payroll Journal
38
Payroll Distribution Report
39
SemiMonthly Time Report Summary
40
Warrant Register Commercial
60
GENERAL LEDGER ACCOUNTS
61
Assets
62
Liabilities
68
FINANCIAL STATEMENTS
73
General Fund Balance Sheet
74
General Fund Revenue Statement
76
General Fund Appropriation Statement
77
Building and Site Fund Balance Sheet
78
Building and Site Fund Revenue Statement
80
Debt Service Fund Balance Sheet
81
Debt Service Fund Revenue Statement
82
Capital Asset Fund Balance Sheet
83
Appendix A Diagrams of Procedures Appendix B Cafeteria Operating Statement
85
Copyright

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