Uniform accounting system for school districts
Abstract
A widespread adoption of this accounting system will have very important results. It will not only enable school boards to render to the public a detailed account of their stewardship, but it will enable the board, itself, to keep a careful check On its expenditures. Moreover, uniformity in accounting will make it possible for two or more districts to make a comparison of school costs. When conditions are comparable, such a comparison is very much worth while. It may be the means of justifying a seemingly high cost, an argument for a greater expenditure, or the basis of an appeal to the public for more liberal financial support. Above all, it will make more reliable the statistical data published annually in the report of the Superintendent of Public Instruction.