Manual of Accounting for Pennsylvania School Systems Food Service Fund (Cafeteria Fund) [microform]
- Bib ID:
- 5377167
- Format:
- Book and Microform
- Author:
- Pennsylvania State Dept. of Education, Harrisburg
- Online Version:
- https://eric.ed.gov/?id=ED181548
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- 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.
- Subject:
- Other authors/contributors:
- Pennsylvania State Dept. of Education, Harrisburg
- Available From:
- ERIC
- Copyright:
-
In Copyright
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- Reason for copyright status:
- Until 2048 [Created/Published Date + 70 Years]
Copyright status was determined using the following information:
- Material type:
- Literary Dramatic Musical
- Published status:
- Published
- Publication date:
- 1978
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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