Financial Accounting for Local and State School Systems: 2009 Edition

摘要

The 2009 edition of the National Center for Education Statistics (NCES) handbook Financial Accounting for State and Local School Systems reflects changes in new accounting and financial reporting guidance that have been made since the 2003 edition was released. The handbook will receive periodic updates to ensure that contemporary issues are regularly incorporated into the accounting guidance for schools. This handbook represents a national set of standards and guidance for school system accounting that incorporates guidance from the Governmental Accounting Standards Board (GASB) Statements through Statement 47. Its purpose is to help ensure that education fiscal data are reported comprehensively and uniformly. To be accountable for public funds and to assist education decisionmakers, all school financial reports need to contain the same types of financial statements for the same categories and types of funds.