(2014) Iowa Community College Accounting Manual, May 27, 2014. Education, Department of
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Final Accounting Manual 3-13-15 version.pdf File Size:617kB |
Abstract
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 |
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Keywords: | Medical Waiver, Education, students, Teachers, Schools |
Subjects: | Education Education > Students Health and medicine Health and medicine > Public health |
ID Code: | 41047 |
Deposited By: | Margaret Barr |
Deposited On: | 26 May 2022 19:04 |
Last Modified: | 26 May 2022 19:04 |
URI: | https://publications.iowa.gov/id/eprint/41047 |