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Manual of Accounting
Chapters
 
The following chapters are all PDF documents which require the use of
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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