Iowa Community College Accounting Manual, December 1992

(1992) Iowa Community College Accounting Manual, December 1992. Education, Department of


File Size:39MB


This accounting system utilizes a “functional” chart of accounts and a “general ledger” chart of accounts. The functional chart reflects the organizational units, or cost centers of the Iowa Community College. The general ledger chart sets out the individual asset, liability, fund balance (equity), revenue, and expenditure accounts. Revenue accounts are identified by source and expenditure accounts are identified by type and object.

Item Type: Departmental Report
Keywords: Education, students, Teachers, Schools, community colleges, educational accounting
Subjects: Education
Education > Educational finance
Education > Students
ID Code: 47158
Deposited By: Margaret Barr
Deposited On: 05 Dec 2023 21:47
Last Modified: 05 Dec 2023 21:47