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Uniform Accounting System For School Cities And Towns: A Handbook Of Instructions, Lawrence F. Orr, Indiana. State Board Of Accounts., Indiana. State Board Of Public Instruction
Uniform Accounting System For School Cities And Towns: A Handbook Of Instructions, Lawrence F. Orr, Indiana. State Board Of Accounts., Indiana. State Board Of Public Instruction
State Publications
The State Board of Accounts in collaboration with the State Department of Public Instruction, co-operating with an advisory committee of the Indiana City and Town Superintendents' Association, have worked out in detail an accouting system designed to provide an adequate plan for "Fund" and "Functional" Accounting. Four ideas were kept constantly in mind while the forms constituting the system and the directions covering them were being drafted. (1) The system should be sound from an accounting point of view. (2) The system should be simple enough to enable clerks in the office of the small town superintendent's or secretary's office …
Classification Of Accounts Effective January 1, 1913, Pittsburgh (Pa.). Board Of Public Education
Classification Of Accounts Effective January 1, 1913, Pittsburgh (Pa.). Board Of Public Education
State Publications
CLASSIFICATION OF ACCOUNTS Item No. 1: Salaries, Item No. 2: Supplies and Expenses (Operation and Maintenance). Item No. 3: Outlays (Land, Buildings and Equipment). Item No. 4: Debt Service (Payment of Principal and Interest on Borrowed Money). Item No. 5: Contingent Fund. Item No. 6: Refunds (Tax and Tuition Refunds).