Handbook of Instructions for Recording Disbursements for School Purposes in Acc

Cover Handbook of Instructions for Recording Disbursements for School Purposes in Acc
Handbook of Instructions for Recording Disbursements for School Purposes in Acc
Hiram Cheney Case
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In the larger cities having separate offices for " Finance accounts, Management of buildings and supplies, Secretary's office " the salaries of the several employees should be entered in this column and a code designation given to each so that the expenses of each department can be readily separated for the annual report. This applies also to column 2-3 so that the other objects of expenditure for these departments can be readily separated for the annual report. All school departments are liabl
...e at times to have expenses for legal service; whenever this occurs these expenditures should be coded for the reason stated above. If the superintendent's clerk acts also as clerk of the board of education, divide the salary between columns 2-2 and 2-7 in proportion to the time devoted relatively to the board and to the superintendent's office.
23 Supplies, stationery, check books, postage, account books, requisition and order blanks, teacher's contract blanks, etc.
Exercise extreme care to distinguish between supplies and equipment.


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