Within the past few years there has been a very remarkable increase in public school extension and the wider use of school buildings and equipment. This extension work has taken many forms, all of which, however, are intended to be supplementary to the regular school work. In order that records of this work may be kept and that teachers, school…

This handbook is the basic guide to financial accounting for local and State school systems in the United States. It is the second in a series of four handbooks in the State of Educational Records and Reports Series undertaken at the request of a number of national organizations. Handbook I, "The Common Core of State Educational…