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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 
000 02540cam a22003852u 4500
001 5377167
005 20181019101222.0
007 he u||024||||
008 080220s1978    xxu ||| b     ||| | eng d
035 |a5377167
037 |aED181548|bERIC
040 |aericd|beng|cericd|dMvI
091 |amfm
110 2 |aPennsylvania State Dept. of Education, Harrisburg.
245 1 0 |aManual of Accounting for Pennsylvania School Systems Food Service Fund (Cafeteria Fund)|h[microform].
260 |a[Washington, D.C.] :|bDistributed by ERIC Clearinghouse,|c1978.
300 |a61 p.
500 |aERIC Note: Prepared by the Division of School Accounting Systems.|5ericd
500 |aEducational level discussed: Elementary Secondary Education.
520 |aThe 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)
530 |aMay also be available online. Address as at 14/8/18:|uhttps://eric.ed.gov/
533 |aMicrofiche.|b[Washington D.C.]:|cERIC Clearinghouse|emicrofiches : positive.
650 1 7 |aBookkeeping.|2ericd
650 0 7 |aElementary Secondary Education.|2ericd
650 0 7 |aFederal Aid.|2ericd
650 1 7 |aFood Service.|2ericd
650 1 7 |aGovernment School Relationship.|2ericd
650 1 7 |aGuides.|2ericd
650 0 7 |aRecordkeeping.|2ericd
650 1 7 |aSchool Accounting.|2ericd
653 1 |aPennsylvania
655 7 |aGuides, Non-Classroom.|2ericd
710 2 |aPennsylvania State Dept. of Education, Harrisburg.
856 4 1 |uhttps://eric.ed.gov/?id=ED181548
984 |aANL|cmc 2253 ED181548|d77000000189416
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