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Conversion Of The Community Unit School District Number One 1978-79 Chart Of Accounts To The Chart Of Accounts In The Illinois Program Accounting Manual, Terry W. Weir
Masters Theses
Section 2-3.27 of the School Code of Illinois requires the State Superintendent of Education to formulate and approve forms, procedures, and regulations for school districts in proper accounting of all receipts and disbursements; and to publish and keep current manuals, in loose-leaf form, relative to budgetary and accounting procedures.
At the present time the state has issued two accounting guidelines, the Illinois Financial Accounting Manual and the Illinois Program Accounting Manual. Community Unit School District Number One is currently using the chart of accounts from the Illinois Financial Accounting Manual for Local School Systems, Circular Series A, Number 246, revised …