National Library of Australia

Enjoy a CovidSafe visit to the National Library. Read more...

<< Previous record  /  Next record >>
Record 9 of 674
You must be logged in to Tag Records
Manual of Accounting for Pennsylvania School Systems Food Service Fund (Cafeteria Fund) [microform]
Bib ID 5377167
Format BookBook, MicroformMicroform, OnlineOnline
Author
Pennsylvania State Dept. of Education, Harrisburg
 
Online Versions
Description [Washington, D.C.] : Distributed by ERIC Clearinghouse, 1978 
61 p. 
Summary

The purpose of this manual is to provide an accounting system that will accurately measure the financial position and operating results of a food service operation. The accounting system has been designed to be easily adaptable to the reporting requirements established by the Food and Nutrition Service of the United States Department of Agriculture in their publication entitled "Financial Management-Cost-Based Accountability." The federal government's cost-based accounting program's basic goal is to insure that all costs incurred in the operation of a school food service program are properly allocated to the various food service programs being offered by a school system. In order to accomplish this allocation, it is necessary for the school system to collect basic cost information and maintain appropriate records. The accounting system is structured toward appropriation accounting; accordingly, budgetary accounts are provided for in the manual. The manual also provides procedures for recording depreciation expense. (Author/MLF)

Notes

ERIC Note: Prepared by the Division of School Accounting Systems.

Educational level discussed: Elementary Secondary Education.

May also be available online. Address as at 14/8/18: https://eric.ed.gov/

Reproduction Microfiche. [Washington D.C.]: ERIC Clearinghouse microfiches : positive. 
Subjects Bookkeeping.  |  Elementary Secondary Education.  |  Federal Aid.  |  Food Service.  |  Government School Relationship.  |  Guides.  |  Recordkeeping.  |  School Accounting.  |  Pennsylvania
Form/genre Guides, Non-Classroom.
Other authors/contributors Pennsylvania State Dept. of Education, Harrisburg
Available From ERIC 

To learn more about copyright and requesting copies watch this short online video Help Video.
close Can I borrow items from the Library?

You need Flash player 8+ and JavaScript enabled to view this video embedded.

You can view this on the NLA website.

close What can I get online?

You need Flash player 8+ and JavaScript enabled to view this video embedded.

You can view this on the NLA website.

close Can I get copies of items from the Library?

You need Flash player 8+ and JavaScript enabled to view this video embedded.

You can view this on the NLA website.

Aboriginal and Torres Strait Islander Flags
Aboriginal, Torres Strait Islander and other First Nations people are advised that this catalogue contains names, recordings and images of deceased people and other content that may be culturally sensitive. Please also be aware that you may see certain words or descriptions in this catalogue which reflect the author’s attitude or that of the period in which the item was created and may now be considered offensive.