Office of Funding & Financial Reporting
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Financial and Program Cost Accounting and Reporting for Florida Schools (Red Book 2012)
The following pages are in PDF format.
| TABLE OF CONTENTS | |||
|---|---|---|---|
| Chapter 1 | Introduction | Chapter 6 | Internal Service Funds |
| Chapter 2 | Balance Sheet Accounts | Chapter 7 | Fiduciary Funds |
| Chapter 3 | Revenue Accounts | Chapter 8 | School Internal Funds |
| Chapter 4 | Fund Structure and Expenditure Accounts | Appendix A | Supplies and Equipment-Criteria |
| Chapter 5 | Program Cost Accounting and Reporting | Appendix B | Optional Object Codes |

