State Accounting Manual

Note: Documents may be presented in Acrobat, Word, Excel and Lotus format. Some sections are comprised of archives containing forms. When you see these sections, they will be clearly marked as archives. These sections will ask you to save or open the file when you click on the URL; please choose save and open the files from your personal computer. If you would like the entire accounting manual, including all forms and documents, in one archive, please choose the following link:

All Accounting Manual documents in one archive.
note: must have winzip or another current archive program in order to open these files.

Section		Description
		Title Page
		Table of Contents
		Transmittal Letter
		Introduction
		In Memory Of
		Florida Community College State Map
1		The Accounting System
2		Basic Coding System
3		Organizational Units: Explanation and Code
4		Funds: Explanation, Numbering and Definitions
5		Function: Numbering and Definitions
6		Specific Unit: Explanation and Chart of Accounts
7		General Ledger Class: Explanation
8		Assets: Chart of Accounts and Account Descriptions
9		Liabilities: Chart of Accounts and Account Descriptions
10		Appropriations, Reserve and Fund Balances: Chart of Accounts and Account Descriptions
11		Revenue: Chart of Accounts and Account Descriptions
12		Expenditures: Chart of Accounts and Account Descriptions
13		Assignment of General Ledger Codes
13		Assignment of GLC and GASB Lines
14		Accounting Treatments
15.1		AFR Forms (.ZIP)
15.2		Operating Budget Forms (.ZIP)
15.3		Cost Analysis Report (.ZIP)
15.4		Financial Database
15.5		Baccalaureate Degrees (.ZIP)
15.6		TEA Report
16.0		Legal and authoritative References
17		Internal Control Guidelines
18		GASB 45-52 Implementation Dates
18		GASB Supplemental Information (.ZIP)
ALL		The entire Accounting Manual with appendices and errata (.ZIP Archive)