osceola district redbook codes该区红皮书码.doc

The School District of Osceola County, Florida Financial and Program Cost Accounting and Reporting for Florida Schools Effective 2001 Includes DOE updates 06/10/09 (in Italic) SDOC modifications 11/04/10 (in Arial Front)  TABLE OF CONTENTS Chapter One 2 Introduction 2 Chapter Two 6 Balance Sheet Accounts 6 Chapter Three 28 Revenue Accounts 28 Chapter Four 41 Expenditure Accounts 41 Chapter Five 65 Program Cost Accounting and Reporting 65 Chapter Six 76 Internal Service Funds 76 Chapter Seven 78 School Internal Funds 78 Chapter Eight 94 Fiduciary Funds 94 Appendix A 95 Supplies and Equipment 95 Appendix B 96 Optional Object Codes 96 Appendix C 97 Alphabetical List of Supplies, Equipment, AV 97 Index 125 Chapter One Introduction The primary purpose of this manual is to provide Florida school districts with a uniform chart of accounts for budgeting and financial reporting. Topics including governmental accounting standards, program cost accounting and reporting, and school internal funds are also addressed. This document is incorporated by reference in Rule 6A-1.001, Florida Administrative Code, pursuant to the requirements of Sections 237.01 and 237.02, F.S The chart of accounts included herein is adapted from the United States Department of Education publication, Financial Accounting for Local and State School Systems, which establishes a comprehensive and uniform structure for reporting education fiscal data. The Florida chart of accounts was modified following the initial publication of the Federal manual in 1957 and the major revision of 1973. Subsequent Federal revisions in 1980 and 1990 have also been addressed to ensure compatibility in national statistical reports. OVERVIEW This section presents a brief overview of the accounting structure including fund, revenue, and expenditure classifications. Fund. A fund is defined as a fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all