Resource
Handbook
Financial Accounting for Local and State School Systems
NCES
Author(s):
William J. Fowler, Jr.
Publication date:
July 1990
Publication number:
NCES 90096
Summary
Financial Accounting has been designed as a national standard for State Departments of Education to use in reporting financial data and for school districts to use in preparing their comprehensive annual financial reports that are submitted to their respective State Departments of Education. The purpose of the handbook is to ensure that education fiscal data can be reported in a comprehensive and uniform manner.