This book updates the classic text "Public School Fund Accounting Principles and Procedures" (Tidwell 1960). The book is designed to be used primarily as a textbook at the graduate level with students training to be school administrators, school business administrators, or principals. A list of topics covered include an overview of school accounting and school-business administration, basic accounting principles and techniques, the general ledger, journals, revenue and expenditure accounting, special entries, basic financial statements, changes in financial position, special revenue funds, capital projects funds, debt service funds, general fixed-asset account group, general long-term debt account group, enterprise funds, internal service funds, trust funds, agency funds, payroll accounting, internal cash control, student accounting, advanced financial statements, auditing, Association of School Business Officials' Certificate of Excellence, private-sector accounting practices, school-district financial management, and the future of financial and managerial accounting in the school setting. Appendices contain sample forms and a glossary. (LMI)
An update to Financial and Managerial Accounting for School Administrators: Superintendents, School Business Administrators and Principals, this book and CD includes current best practices, GASB pronouncements, and web-based applications. It also provides school administrators with important accounting background, technique, and applications in the school environment and demonstrates the overall binding effect accounting has on all of the tasks and functions performed by school administrators. Knowledge about accounting and accounting skills pervades all aspects of the day-to-day operation of a school and school district. The proper day-to-day operation of the schools and quality planning and decision-making cannot realistically take place unless administrators and board members have an understanding of school fund accounting. The present and the future will see the need for both financial and managerial accounting. One type will not overshadow the other. Both will continue to evolve and develop to satisfy the needs of society and the education community. Financial and managerial accounting together can be thought of as the process that gathers, produces, organizes, and presents information that can be consumed by a wide variety of users for the purpose of keeping an organization operating, growing, improving, and changing. This book and CD will be useful to superintendents, school business managers, and principals.
The Emerson Brothers: A Fraternal Biography in Letters is a narrative and epistolary biography drawn from the unpublished lifelong correspondence exchanged among four brothers: Charles Chauncy, Edward Bliss, Ralph Waldo, and William Emerson. This is an extensive correspondence, for not counting Waldo's previously published letters, there are 768 letters exchanged among the brothers and an additional 483 unpublished letters from the brothers to their aunt Mary Moody Emerson, mother Ruth Haskins Emerson, and Charles' fiancee Elizabeth Hoar, among others.While lesser figures might have faltered under the burden of having been born an Emerson, with social, political, and ecclesiastic roots extending back to the first century of New England settlement, the brothers' letters reveal that all were invigorated by a shared sense of origin and aspired to make a significant reputation for themselves. Across six richly developed chapters, the signal events and friendships that shaped the Emerson brothers' lives are strung together to reveal a remarkable family culture. For the first time, The Emerson Brothers treats the illustrious history of the Emerson family in America as a foreshadowing of expectations the brothers inherited; defines the extent of Waldo's debt to William for his encounter with German Biblical Criticism; develops Charles' and Edward's incredibly promising but ultimately tragic lives; examines the profound emotional and intellectual impact of Aunt Mary on the younger Emersons; considers the three-year courtship between Charles and Elizabeth Hoar in the context of Waldo's own marriages; and studies the brothers' preoccupation with financial security for "the family" (revealing, too, that finances were at least as powerful a motivation behind Waldo's 1832 resignation from Boston's Second Church as were the death of his first wife and his religious doubts).This biography approaches Waldo's inner life in a way that makes him a figure to imagine personally by portraying him in relation to his brothers who are his intellectual equals. It offers an imaginative social and cultural history of one of our oldest and most gifted families, unique players in a period often considered to be the "American Renaissance.
This is the dramatic and inspirational first-person story of theoretical physicist, Dr. Ronald Mallett, who recently discovered the basic equations for a working time machine that he believes can be used as a transport vehicle to the past. Combining elements of Rocket Boys and Elegant Universe, Time Traveler follows Mallett's discovery of Einstein's work on space-time, his study of Godel's work on a solution of Einstein's equation that might allow for time travel, and his own research in theoretical physics spanning thirty years that culminated in his recent discovery of the effects of circulating laser light and its application to time travel. The foundation for Mallett's historic time-travel work is Einstein's theory of general relativity, a sound platform for any physicist. Through his years of reading and studying Einstein, Mallett became a buff well before he had any notion of the importance of the grand old relativist's theories to his own career. One interesting subtext to the story is Mallett's identification with, and keen interest in, Einstein. Mallett provides easy-to-understand explanations of the famous physicist's seminal work.
An update to Financial and Managerial Accounting for School Administrators: Superintendents, School Business Administrators and Principals, this book and CD includes current best practices, GASB pronouncements, and web-based applications. It also provides school administrators with important accounting background, technique, and applications in the school environment and demonstrates the overall binding effect accounting has on all of the tasks and functions performed by school administrators. Knowledge about accounting and accounting skills pervades all aspects of the day-to-day operation of a school and school district. The proper day-to-day operation of the schools and quality planning and decision-making cannot realistically take place unless administrators and board members have an understanding of school fund accounting. The present and the future will see the need for both financial and managerial accounting. One type will not overshadow the other. Both will continue to evolve and develop to satisfy the needs of society and the education community. Financial and managerial accounting together can be thought of as the process that gathers, produces, organizes, and presents information that can be consumed by a wide variety of users for the purpose of keeping an organization operating, growing, improving, and changing. This book and CD will be useful to superintendents, school business managers, and principals.
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