Document Type
Article
Publication Date
1924
Abstract
The State Board of Accounts in collaboration with the State Department of Public Instruction, co-operating with an advisory committee of the Indiana City and Town Superintendents' Association, have worked out in detail an accouting system designed to provide an adequate plan for "Fund" and "Functional" Accounting. Four ideas were kept constantly in mind while the forms constituting the system and the directions covering them were being drafted. (1) The system should be sound from an accounting point of view. (2) The system should be simple enough to enable clerks in the office of the small town superintendent's or secretary's office to keep it. (3) The system should be complete enough to yield desirable results. (4) The system should be flexible enough to meet adequately the needs of the largest school corporation as well as the smallest. The information herewith submitted was prepared by Mr. E. P. Brennan, Field Examiner of the Department of Inspection and Supervision of Public Offices of the State Board of Accounts, and by Mr. L. B. Job, Assistant Superintendent of Public Instruction.
Relational Format
pamphlet
Recommended Citation
Orr, Lawrence F.; Indiana. State Board of Accounts.; and Indiana. State Board of Public Instruction, "Uniform accounting system for school cities and towns: a handbook of instructions" (1924). State Publications. 108.
https://egrove.olemiss.edu/acct_st/108