Manual of Accounting
Chapters
The following chapters are all PDF documents which require the use of
| Chapter |
Contents |
Updated |
| Chapter 1: |
Principles of Accounting, Budgeting, and Financial
Reporting for Pennsylvania Local Education
Agencies............................................................ |
05/01/05 |
| Chapter 2: |
Fund Accounting................................................. |
01/03/05 |
| Chapter 3: |
Measurement Focus and Basis of Accounting....... |
01/03/05 |
| Chapter 4: |
The General Fund............................................... |
07/19/06 |
| Chapter 5: |
Special Revenue Funds....................................... |
07/01/10 |
| Chapter 6: |
Capital Projects Fund.......................................... |
07/01/10 |
| Chapter 7: |
Debt Service Funds............................................. |
01/03/05 |
| Chapter 8: |
Permanent Funds............................................... |
01/03/05 |
| Chapter 9: |
Proprietary Funds............................................... |
01/03/05 |
| Chapter 10: |
Fiduciary Funds.................................................. |
03/04/05 |
| Chapter 11: |
Fixed Assets, Capital Assets, and Infrastructure.... |
03/04/05 |
| Chapter 12: |
Debt Management, Accounting, and Reporting...... |
08/01/05 |
| Chapter 13: |
Accruals and Deferals......................................... |
01/03/05 |
| Chapter 14: |
The Budgeting Process....................................... |
01/03/05 |
| Chapter 15: |
Financial Reporting for PA Public Schools............. |
05/01/05 |
| Chapter 16: |
Audit Responsibilities.......................................... |
05/01/05 |
| Chapter 17: |
State and Federal Funding and Reporting.............. |
05/01/05 |
| Chapter 18: |
Special School Entities....................................... |
05/01/05 |
| Chapter 19: |
Advanced Accounting Issues and Board Policies... |
05/01/05 |
Glossary
