Financial Accounting for School Administrators

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.

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