An update to Financial and Managerial Accounting for School Administrators: Superintendents, School Business Administrators and Principals, this book and CD include current best practices, GASB pronouncements, and web-based applications. It will be useful to superintendents, school business managers, and principals.

Widely acknowledged as the most respected reference on school accounting, this book offers clear, detailed explanations of financial accounting and reporting as they apply to school system fund structures. Whether they are new to the field or have a background in accounting, school business officials will turn to this comprehensive book again and again for information on topics such as revenue and expenditure accounting, special revenue funds, capital projects funds, trust and agency funds, internal cash control, auditing, and using accounting information to measure fiscal health. Designed as a graduate-level textbook, the book is also a valuable resource for in-service programs.

This book updates the classic text "Public School Fund Accounting Principles and Procedures" (Tidwell 1960). The book is designed to be used primarily as a textbook at the graduate level with students training to be school administrators, school business administrators, or principals. A list of topics covered include an overview of school accounting and school-business administration, basic accounting principles and techniques, the general ledger, journals, revenue and expenditure accounting, special entries, basic financial statements, changes in financial position, special revenue funds, capital projects funds, debt service funds, general fixed-asset account group, general long-term debt account group, enterprise funds, internal service funds, trust funds, agency funds, payroll accounting, internal cash control, student accounting, advanced financial statements, auditing, Association of School Business Officials' Certificate of Excellence, private-sector accounting practices, school-district financial management, and the future of financial and managerial accounting in the school setting. Appendices contain sample forms and a glossary. (LMI)