Uniform Financial Accounting for Iowa School Districts, April 1954

(1954) Uniform Financial Accounting for Iowa School Districts, April 1954. Education, Department of

Preview

PDF adult_literacy_in_iowa_1954_OCR_.pdf File Size:14MB

Abstract

Research Bulletin No. 15 of June, 1934, came as a result of the desire on the part of the State Department of Public Instruction to bring about uniform practice in school accounting. In 1951 the need was felt to revise the Uniform Accounting System in Iowa to conform with the increased services rendered by the schools which were not completely provided for in the old manual. Consequently, a committee was appointed by Jessie Parker to study and revise the present syste1n. Mr. Emery M. Foster and Dr. Clayton Hutchins from the Research and Statistical Service Office of Education, Washington, D.C., were consulted on the extent to which a change should be effected. Their conclusion stated tl1at basically the present system was sound and that, rather than change it completely, it should be revised to include use activities and comply with new legislation. In doing so, it has been made more comprehensive and easier to use. Although the system has been enlarged upon, it is felt it will be easier to follow because it is more extensive in its scope and is presented in a manner which allows it to cover all areas of finance in which the schools must participate.