CALIFORNIA SCHOOL ACCOUNTING MANUAL
CALIFORNIA SCHOOL ACCOUNTING MANUAL
2019 EDITION
Officially approved by the California State Board of Education Published by the California Department of Education Sacramento, 2019
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CALIFORNIA SCHOOL ACCOUNTING MANUAL
2019 EDITION
Officially approved by the California State Board of Education in accordance with Education Code Section 41010 for required use by California public schools
Prepared under the direction of the School Fiscal Services Division California Department of Education
Publishing Information
The California School Accounting Manual (2019 Edition) was approved by the California State Board of Education on January 9, 2019. The members of the State Board were the following: Dr. Michael Kirst, State Board President; Dr. Ilene Straus, State Board Vice President; Ms. Sue Burr, Mr. Bruce Holaday, Dr. Feliza I. Ortiz-Licon, Ms. Patricia Ann Rucker, Dr. Nicolasa Sandoval, Dr. Ting L. Sun, Dr. Karen Valdes, Ms. Trish Boyd Williams, Gema Cardenas, Student Member.
This publication was developed by the School Fiscal Services Division, California Department of Education. It was designed and prepared for printing by the staff of CDE Press. It was published by the Department of Education, 1430 N Street, Sacramento, CA 95814-5901. It was distributed under the provisions of the Library Distribution Act and Government Code Section 11096.
? 2019 by the California Department of Education
All rights reserved
ISBN 978-0-8011-1800-5
Ordering Information
This publication is available to be viewed, printed, or downloaded from CDE's Definitions, Instructions, & Procedures web page at .
California School Accounting Manual
Contents
(To view and search this manual electronically, visit CDE's Definitions, Instructions, and Procedures web page at .)
A Message from the State Superintendent of Public Instruction .................................................xiii
Introduction.................................................................................................................................. xv
SECTION 100 GENERAL ACCOUNTING PRINCIPLES
Procedure 101
Governmental Accounting
Revised March 2016............................................................................................................... 101-1
Generally Accepted Accounting Principles ......................................... 101-1 Governmental Accounting Principles .................................................. 101-1 Measurement Focus ............................................................................. 101-2 Basis of Accounting ............................................................................. 101-2 Revenue Recognition ........................................................................... 101-3 Financial Reporting.............................................................................. 101-4
Procedure 105
Fund Accounting
Revised October 2011 ............................................................................................................ 105-1 Definition and Purpose of Funds ......................................................... 105-1 Categories and Types of Funds............................................................ 105-1 Restricted Programs and Activities Within the General Fund............. 105-4
SECTION 200 ACCOUNTING PROCESSES
Procedure 201
Books of Accounts
Revised March 2016............................................................................................................... 201-1
Chart of Accounts ................................................................................ 201-1 Double-Entry Accounting .................................................................... 201-1 Journals ................................................................................................ 201-2 General Ledger..................................................................................... 201-2 Subsidiary Ledgers............................................................................... 201-3 Control Accounts in the Chart of Accounts ......................................... 201-3 Computerized Systems......................................................................... 201-4
Procedure 205
The Accounting Cycle
Revised January 2019 ............................................................................................................ 205-1
Sequence of the Accounting Cycle ...................................................... 205-1 Source Documents ............................................................................... 205-2 Analyzing Transactions ....................................................................... 205-2 Recording Transactions in Journals ..................................................... 205-4 Posting to the Ledger ........................................................................... 205-4 Trial Balance and Adjustments ............................................................ 205-5 Financial Statements ............................................................................ 205-6 Closing the General Ledger ................................................................. 205-7
January 2019
iii
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