CAREER CENTER TEACHER



Closing out the year: accounting for textbooks, teacher editions, guides

Accounting for textbooks at the end of each school year is an important task. Handling these books properly will assure that these vital educational resources will be preserved for future students, and reduce the need for additional monies to purchase new textbooks.

Curriculum guides and teacher editions should be accounted for at the end of the year. These guides are the property of the school system and not the personal property of teachers.

The following procedures should be used in determining damage fees on textbooks.

Classifying books at the end of the year

1. As near to the end of the year as possible, teachers should determine the condition of the student’s books after the year of use.

2. The condition of the books should be recorded as good, fair or poor.

3. The current condition of the book should then be compared with the condition of the book when it was issued to determine if damage fees should be assessed.

Charging damage fees

1. Changes for major damages:

If a book has depreciated more than one classification, the following criteria may be used for assessing a reasonable fee for the damage done:

• New to Fair –1/2 replacement cost of the book

• New to Poor – 2/3 replacement cost of the book

• Good to Poor – 1/2 replacement cost of the book

Reasons that a book may be considered to have depreciated more than one classification include:

• binding pulled loose

• cover torn off

• ruined by water

• extremely dirty

• cut and torn pages

If a book is damaged to the extent that it cannot be used, replacement costs should be assessed as outlined below for lost books.

2. Charges for minor damages. In general, no damage fees should be charged if a book has depreciated only one classification, for example from good to fair. However, if a book has minor damage that does not justify droppings its classification two steps but exceeds normal wear and tear, damage fees of $3 to $5 should be charged. Examples of such minor damage include torn pages, excessive writing or scribbling, frayed or curled edges. Normal wear is expected.

3. Charges for lost books. When books are lost it is necessary to replace them with new books. Collections for lost textbooks should be based on the following sliding scale:

• First year of adoption – full replacement cost

• Second year of adoption – full replacement cost

• Third year of adoption – 1/2 of replacement cost

• Fourth year of adoption – 1/2 of replacement cost

• Fifth year of adoption – 1/2 of replacement cost

Damage fee money

After collecting all damage fees from students, the teacher should turn the money into the principal’s office. The money should be deposited in the school trust account. When damage fees have been collected, a check should be written payable to Winston-Salem/Forsyth County Schools for the total amount. Send the check to Guy Lucas, the system’s purchasing manager, along with your “damaged and lost fees collected” report no later than June 16.

Fees collected after your year-end report has been sent in should be held in the school trust account and included in the next reporting period.

Two recommendations for teachers and schools

1. It is important that there be as much consistency and uniformity as possible in assessing fees for lost and damaged books, especially within an individual school.

2. The primary purpose of this fee should be to penalize and to serve as a deterrent to the careless treatment and abuse of books.

Questions about how to handle textbooks? Call Guy Lucas in Purchasing, 727-8350.

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