Widely acknowledged as the most respected reference on school accounting, this book offers clear, detailed explanations of financial accounting and reporting as they apply to school system fund structures. Whether they are new to the field or have a background in accounting, school business officials will turn to this comprehensive book again and again for information on topics such as revenue and expenditure accounting, special revenue funds, capital projects funds, trust and agency funds, internal cash control, auditing, and using accounting information to measure fiscal health. Designed as a graduate-level textbook, the book is also a valuable resource for in-service programs.