Student Activity Funds [microform] : Procedures & Controls / Charles E. Cuzzetto
- Bib ID:
- 5677355
- Format:
- Book and Microform
- Author:
- Cuzzetto, Charles E
- Description:
-
- [Washington, D.C.] : Distributed by ERIC Clearinghouse, 1999
- 173 p.
- ISBN:
-
- 9780910170802
- 0910170800
- Summary:
-
Student activity funds may create educational opportunities for students, but they frequently create problems for business administrators. The first part of this work reviews the types of organizational issues and transactions an organized student group is likely to encounter, including establishing a constitution, participant roles, responsibilities, policies, procedures, auditing, and self-assessment. Explanations of relevant procedures are provided that ensure adequate control of transactions, and sample forms and process flows are included. Key control points and general accounting principles are identified, and a self-assessment tool is included. Issues addressed in one section include cash and cash handling, sales, revenues, receivables, fundraising, cost recovery, and sales-tax collection. Another section reviews expenditures, purchases, and accounts payables, and includes such issues as using purchase orders, bidding, reimbursements, debit cards, and payroll. One section reviews inventory procedures and tracking equipment and fixed assets. A final section details the steps in effective financial statement preparation and reporting, including forming an accounting framework, reporting financial results, auditing, and self-assessment tools. The second part of this work combines all transactions and creates a comprehensive internal audit for use by a school administrator or other staff member. Arranged in a collection of checklists, this section covers objectives, preliminary work, controls, cash handling, revenues, receipts, expenditures, disbursements, inventories, equipment, and financial statements. The third section provides blank forms, including a worksheet for meeting minutes, funds requests, receipts, bank reconciliation, parental permission to participate, inventory reconciliation, profit and loss statements, petty cash vouchers and reimbursements, depreciation schedule, budget requests, and financial reports. (TEJ)
- Notes:
-
- Availability: Association of School Business Officials International, 11401 North Shore Drive, Reston, VA 20190 (Stock Number 90, members $30 members, nonmembers $40). Tel: 703-478-0405; Fax: 703-478-0205; e-mail: asboreq@asbointl.org; Web site: http://www.asbointl.org.
- May also be available online. Address as at 14/8/18: https://eric.ed.gov/
- Reproduction:
- Microfiche. [Washington D.C.]: ERIC Clearinghouse microfiches : positive.
- Subject:
-
- Bookkeeping
- Budgeting
- Clubs
- Elementary Secondary Education
- Enrichment Activities
- Equipment Evaluation
- Expenditures
- Extracurricular Activities
- Facility Inventory
- Financial Audits
- Financial Policy
- Financial Services
- Financial Support
- Income
- Program Evaluation
- Recordkeeping
- Self Evaluation (Groups)
- Student Organizations
- Association of School Business Officials
- Other authors/contributors:
- Association of School Business Officials International, Reston, VA
- Available From:
- ERIC
- Copyright:
-
In Copyright
You may copy under some circumstances, for example you may copy a portion for research or study. Order a copy through Copies Direct to the extent allowed under fair dealing. Contact us for further information about copying.
Copyright status was determined using the following information:
- Material type:
- Literary Dramatic Musical
- Published status:
- Published
- Publication date:
- 1999
Copyright status may not be correct if data in the record is incomplete or inaccurate. Other access conditions may also apply. For more information please see: Copyright in library collections.
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