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1、TheSchoolDistrictofOsceolaCounty,FloridaFinancialandProgramCostAccountingandReportingforFloridaSchoolsEffective2001IncludesDOEupdates06/10/09(inItalic)SDOCmodifications11/04/10(inArialFront)TABLEOFCONTENTSChapterOne2Introduction2ChapterTwo6BalanceSheetAccounts6ChapterThree28RevenueAccounts28Cha
2、pterFour41ExpenditureAccounts41ChapterFive65ProgramCostAccountingandReporting65ChapterSix76InternalServiceFunds76ChapterSeven78SchoolInternalFunds78ChapterEight94FiduciaryFunds94AppendixA95SuppliesandEquipment95AppendixB96OptionalObjectCodes96AppendixC97AlphabeticalListofSupplies,Equipment,AV97
3、Index1252TableofContents1ChapterOneIntroductionTheprimarypurposeofthismanualistoprovideFloridaschooldistrictswithauniformchartofaccountsforbudgetingandfinancialreporting.Topicsincludinggovernmentalaccountingstandards,programcostaccountingandreporting,andschoolinternalfundsarealsoaddressed.Thisd
4、ocumentisincorporatedbyreferenceinRule6A-1.001,FloridaAdministrativeCode,pursuanttotherequirementsofSections237.01and237.02,F.SThechartofaccountsincludedhereinisadaptedfromtheUnitedStatesDepartmentofEducationpublication,FinancialAccountingforLocalandStateSchoolSystems,whichestablishesacomprehen
5、siveanduniformstructureforreportingeducationfiscaldata.TheFloridachartofaccountswasmodifiedfollowingtheinitialpublicationoftheFederalmanualin1957andthemajorrevisionof1973.SubsequentFederalrevisionsin1980and1990havealsobeenaddressedtoensurecompatibilityinnationalstatisticalreports.OVERVIEWThisse
6、ctionpresentsabriefoverviewoftheaccountingstructureincludingfund,revenue,andexpenditureclassifications.Fund.Afundisdefinedasafiscalandaccountingentitywithaself-balancingsetofaccountsrecordingcashandotherfinancialresources,togetherwithallrelatedliabilitiesandresidualequitiesorbalances,andchanges
7、therein,whicharesegregatedforthepurposeofcarryingonspecificactivitiesorattainingcertainobjectivesinaccordancewithspecialregulations,restrictions,orlimitations.(NCGAStatement1,paragraph2)ThebasicfundstructureforFloridaschooldistric
