Section I - Governmental Accounting       

     Governmental Accounting
     Classification of Funds and Self Balancing Accounts
     Definitions of Funds
     Self Balancing Accounts
     Measurement Focus Basis of Accounting (MFBA)

Section II - Chart of Accounts        

    Chart of Accounts
    School Funds
    Definition of Funds
    General Ledger Account Definitions
    Classification of Revenue and Other Financing Source Accounts
    Listing of Revenue and Other Financing Source Accounts
    Definitions of Revenue and Other Financing Source Accounts    
    Classification of Expenditure and Other Financing Use Accounts
    Listing of Expenditure and Other Financing Use Accounts
    Objects and Subobjects
    Function--Subfunction--Service Area--Area of Responsibility
    Definition of Expenditure and Other Financing Use Accounts
    Objects and Subobjects - Definitions
    Operational Unit
    Supplies and Equipment 
    Alpha Listing of Supplies 
    Alpha Listing of Equipment

Section III - Accounting Records      

    Accounting Records
    Source Documents
    Books of Original Entry
    Books of Final Entry
    Other Accounting Records
        Tally Sheet
        Purchase Order
        Voucher for Payment
        General Journal
        Cash Receipts Journal
        Check Register
        Payroll Journal
        Purchase Order Journal
        General Ledger
        Revenue Budget Record
        Expenditure Budget Record
        Governmental Activities (Capital Asset Record and Depreciation Schedules)
        Registered Warrant Register
        Individual Earning Record

Section IV - Cooperatives and Multi-Districts        

    Cooperatives and Multi-Districts

Section V - Federal Grants       

Federal Financial Assistance
    Federal Register

Section VI - Budget        

    Budget Preparation
    Budget Adoption
    Budget Execution
    Opting Out of the Tax Limitation
    Opt Out Time Frame
     Budget Proposal by Function/Program
        Budget Worksheet by Function/Program Object
        Budget Worksheet by Program by Facility
        Budget Worksheet of Expenses by Object by Facility
        Budget Worksheet of Expenditures by Function
        Budget Worksheet of Food Service Expense by Program
        Budget Worksheet of Five Year Capital Acquisition Needs
        Estimated Surplus Fund Balance Worksheet
        General Fund Budget Means of Finance Worksheet
        Special Revenue Funds Budget Means of Finance Worksheet
        Enterprise Funds Budget Means of Finance Worksheet
        (Proposed) (Annual) Budget and Means of Finance
        Notice of Hearing
        Annual Budget Resolution
        Supplemental Budget Resolution
        Resolution for Opt Out 64

Section VII - Food Service Accounting      

Food Service Accounting
    Allocation of Costs and Expenses
Standard Costs
    Financial Statements
    Statement of Operations by Program
     Diagram of Funds
     Checklist for Allocating Costs to Programs/Basis of Allocation
        A La Carte Equivalents
        Program Distribution (Labor) Worksheet
        Prior to GASB 34 Statement of Operations by Program
        GASB 34 Statement of Revenues, Expenses and Changes
in Net Position by Program
        Net Cash Resources Report
        Net Cash Resources

Section VIII - Interim Financial Reporting      

The need for Reports in Addition to the Annual Report
    The Environment--Some Complicating Factors
    Interim Reports--How Can They be Useful
     Summary Financial Report
        Summary Status of all Funds
        Summary of Budgeted and Actual Revenue (General Fund)
        Summary of Budgeted and Actual Revenue (Capital Outlay Fund) 
    Budgeted and Actual Expenditures (General Fund)
        Budgeted and Actual Expenditures (Capital Outlay Fund)

Section IX - School Laws      

    School Laws

Section X - School Calendar     

   School Calendar

Section XI - School Terms       

School Terms

Section XII - Interpretations     

Accounting Interpretation No. 1--Encumbering
    Accounting Interpretation No. 2--Transportation Costs
    Accounting Interpretation No. 3--Equipment and Repair of Equipment
    Accounting Interpretation No. 4--Instructional Programs vs Cocurricular Activities

Accounting Interpretation No. 5--Accounting for Unemployment Insurance Benefits 
Accounting Interpretation No. 6--Interfund Transactions
    Accounting Interpretation No. 7--Accounting for Long-Term Liabilities
    Accounting Interpretation No. 8--Accounting for Capital Outlay
    Accounting Interpretation No. 9--Direct Expense Accounting for
Food Service Fund     
    Accounting Interpretation No. 10--Accounting for and Reporting Taxes Receivable, Tax Revenue and Estimated Uncollectible Taxes Receivable
    Accounting Interpretation No. 11--Accounting for and Reporting Compensated
Accounting Interpretation No. 12--Accounting for Accounting for Accounts Payable in Governmental Funds at June 30
    Accounting Interpretation No. 13--Purchases from Capital Outlay Fund 
Accounting Interpretation No. 14--Accounting for Leases
    Accounting Interpretation No. 15--Accounting for Grant Revenue

Section XIII - Annual Financial Statements         
    Government-Wide Reporting Versus Fund Financial Statements
    Changes in Budgetary Reporting
    Classified Financial Statements Presentation
    Government-Wide Financial Statements
    Governmental Fund Financial Statements
    Proprietary Fund Financial Statements
    Fiduciary Fund Financial Statements
    Reconciling from Fund to Government-Wide Statements

    Sample Financial Statements and Worksheets