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An update to Financial and Managerial Accounting for School Administrators: Superintendents, School Business Administrators and Principals, this book and CD include current best practices, GASB pronouncements, and web-based applications. It will be useful to superintendents, school business managers, and principals.
A unique resource for both academics and practitioners, School District Budgeting provides a comprehensive look at the resource allocation process, from developing planning guidelines to reporting the results of financial operations. An all-inclusive guide, the book provides theoretical and practical treatments of the entire budget process.
Now in a fifth edition, Accounting Policies and Procedures Manual: A Blueprint for Running an Effective and Efficient Department is a how-to guide on creating an effective and efficient accounting department policies and procedures manual. Written by Steven Bragg, the foremost authority in accounting and controllership issues, the new edition includes: A new, complimentary Web site providing readers with the foundation for creating or enhancing their accounting department policies and procedures manual More coverage of accounting procedures including inventory, billing, cash receipts, pricing, order entry, credit, collections, sales returns, capital budgeting, cash forecasting, payroll, and closing the books Accounting Policies and Procedures Manual is the tool every accounting department needs to regularize and systematize its procedures to match the best in the industry.
Demystifying a growing and dynamic field, Handbook of Governmental Accounting reflects the increasing complexity of this area, enabling readers to grasp the intricate accounting that is involved as government expenditures multiply and governments engage in progressively complex transactions. Drawing on the expertise of a distinguished group of cont
Local budgeting serves important functions that include setting priorities, planning, financial control over inputs, management of operations and accountability to citizens. These objectives give rise to technical and policy issues that require open discussion and debate. The format of the budget document can facilitate this debate. This book provides a comprehensive treatment of all aspects of local budgeting needed to develop sound fiscal administration at the local level. Topics covered include fiscal administration, forecasting, fiscal discipline, fiscal transparency, integrity of revenue administration, budget formats, and processes including performance budgeting, and capital budgeting.
Most school leaders are selected for their creative instructional skills and ability to motivate others. However, even the best educational leaders can be unprepared for the responsibility of spending and accounting for the thousands of dollars that pass through a school's books each year. Without solid understanding of school financial management, administrators may find these reponsibilities a serious distraction from their primary pedagogical mission. They may also risk damage to their careers and to the reputations of their schools. School Money Matters is a concise, practical desk reference, based on sound accounting principles and written specifically for professionals at the school level. It includes understandable guidance on twenty critical topics such as Activity Fund Safeguards, Admission Tickets, Audits, School Credit/Purchasing Cards, Employee Embezzlement, Fund-Raising Events, Gifts to Students or Staff, Parent Organizations, Vending Services, and the School Budget. Featuring a comprehensive glossary of school financial terms, graphic organizers to clarify accounting concepts, and a checklist for monitoring financial activities throughout the school year, this book provides the information principals need to safeguard and protect themselves - and their staffs - from the suspicion of theft or laxness so that maximum time can be devoted to placing instructional resources in the hands of students and staff.
This handbook describes procedures for school-district reorganization in California. Following the introductory chapter, chapter 2 offers a historical overview of school-district reorganization in California. Chapters 3 and 4 outline the organization and responsibilities of the county committee and the role and responsibilities of the State Board of Education. The fifth chapter provides a step-by-step process of forming or abolishing school districts, consolidating school districts, transferring territory, and unifying school districts. A series of flowcharts explain the 25 percent petition, the 10 percent petition, the state criteria for approvals, and the guidelines for administering the California Environmental Quality Act regulations. Chapter 6 details the requirements of the Education Code Section 35753 governing reorganization proposals. Chapter 7 lists the various effects of a district organizational change on a school district and its employees, property, funds, obligations, bond indebtedness, and revenue limit. The requirements for elections and public hearings are listed in the eighth chapter. Chapters 9 and 10 describe the new governing board and its operations and other functions of the county committee. The final two chapter summarize the appeals process related to transfers of territory and procedures for reorganizing community colleges. Appendices contain state regulations; a list of chartered counties, cities, and school districts; and sample forms. (LMI)