Overview

An update to Financial and Managerial Accounting for School Administrators: Superintendents, School Business Administrators and Principals, this book and CD includes current best practices, GASB pronouncements, and web-based applications. It also provides school administrators with important accounting background, technique, and applications in the school environment and demonstrates the overall binding effect accounting has on all of the tasks and functions performed by school administrators. Knowledge about ...
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Financial Accounting for School Administrators: Tools for School

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Overview

An update to Financial and Managerial Accounting for School Administrators: Superintendents, School Business Administrators and Principals, this book and CD includes current best practices, GASB pronouncements, and web-based applications. It also provides school administrators with important accounting background, technique, and applications in the school environment and demonstrates the overall binding effect accounting has on all of the tasks and functions performed by school administrators. Knowledge about accounting and accounting skills pervades all aspects of the day-to-day operation of a school and school district. The proper day-to-day operation of the schools and quality planning and decision-making cannot realistically take place unless administrators and board members have an understanding of school fund accounting.

The present and the future will see the need for both financial and managerial accounting. One type will not overshadow the other. Both will continue to evolve and develop to satisfy the needs of society and the education community. Financial and managerial accounting together can be thought of as the process that gathers, produces, organizes, and presents information that can be consumed by a wide variety of users for the purpose of keeping an organization operating, growing, improving, and changing. This book and CD will be useful to superintendents, school business managers, and principals.
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What People Are Saying

Charles Howell
"This textbook guides students through the basic principles of school accounting, and introduces them to the reporting process and forms that are essential to sound fiscal management. Although school districts depend on software packages to track day-to-day operations, effective school business managers must understand the accounting concepts covered so well in this textbook.
Michael Jacoby
"This textbookis thorough and practical and is the premiere source for instruction on school fund accounting. Ithas been an ongoing staple for teaching school business officials in Illinois and across the country.
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Product Details

  • ISBN-13: 9781610487733
  • Publisher: R&L Education
  • Publication date: 5/18/2012
  • Sold by: Barnes & Noble
  • Format: eBook
  • Edition description: 3rd Edition
  • Edition number: 3
  • Pages: 324
  • File size: 604 KB

Meet the Author

Ronald E. Everett, PhD, has spent 41 years in education as a teacher, central office/superintendent, university professor, and executive director of the Illinois Association of School Business Officials. Dr. Everett has delivered conference addresses, workshops, and taught graduate-level courses throughout the world. He is recognized as a practitioner/scholar at home and as a distinguished visiting scholar abroad. Over the past 25 years, his professional service, research, teaching, and primary interests have focused on school business administration.

Donald R. Johnson, EdD, has served the educational administration field for more than 40 years as a university professor, school superintendent, business manager, computer services director, state department consultant, and consultant to school districts. He has spoken at numerous local, state, national, and international conferences on topics related to school organization, leadership, and business management. His current professional efforts have centered on providing electronic and digital access for school leader's professional development.

Bernard W. Madden, Ed D, CPA, has over 40 years of experience in finance and accounting. In private industry and public accounting positions included audit manager, internal audit director, plant controller and corporate vice president controller. In education he has been a business manager, an assistant superintendent for finance & operations, and a consultant to school districts. He has also developed courses and taught in the graduate school at Northern Illinois University and DeVry University’s Keller Graduate School of Management, as well as presented seminars at local, state and national conferences.
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Table of Contents

Chapter 1 Accounting and School Business Administration
Chapter 2 What Is Accounting?
Chapter 3 Basic Principles of Accounting
Chapter 4 Basic Accounting Techniques
Chapter 5 General Ledger
Chapter 6 Journals
Chapter 7 Revenue Accounting
Chapter 8 Expenditure Accounting
Chapter 9 Special Entries
Chapter 10 Basic Financial Statements
Chapter 11 Changes in Financial Position
Chapter 12 Special Revenue Funds
Chapter 13 Capital Projects Funds
Chapter 14 Debt Service Funds
Chapter 15 General Fixed Assets
Chapter 16 Enterprise Funds
Chapter 17 Internal Service Funds
Chapter 18 Trust Funds
Chapter 19 Agency Funds
Chapter 20 Payroll Accounting/Development
Chapter 21 Internal Cash Control
Chapter 22 Student Accounting
Chapter 23 Advanced Financial Statements
Chapter 24 Auditing
Chapter 25 ASBO International's Certificate of Excellence: Financial Statements and Reports
Chapter 26 Moving Beyond Traditional Measures of Financial Health: What School Districts Have Learned from the Private Sector
Chapter 27 Using Accounting Information to Measure Fiscal Health and Manage a School District
Chapter 28 Future of Financial and Managerial Accounting in the School Setting
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