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Home > Data Center > School Finance Data > Accounting Handbook and Model Chart of Accounts

updated 10/19/09 ... tm

Accounting Handbook and Model Chart of Accounts

The files listed below are in PDF format and require Adobe Acrobat Reader to access them. Adobe Reader is free and can be downloaded by clicking on the following link Get Acrobat Reader.

Revised Accounting Handbook, 2005 Edition


Model Chart of Accounts:

  1. Adult Education

  2. Career and Technical Education

  3. Co-Curricular

  4. Community Service Programs

  5. Debt Service Payments

  6. Extra-Curricular

  7. Gifted and Talented Programs

  8. Guidance Services

  9. Health Services

  10. Improvement of Instruction

  11. Instructional Staff Training

  12. Instructional Technology

  13. K - 2 Instructional Programs

  14. Library Services

  15. Local Entitlement

  16. Major Capital Projects

  17. Minor Capital Projects

  18. Non Public School Services

  19. Operations and Maintenance

  20. Other Instructional Programs

  21. Other Student Support Services

  22. Post Secondary Enrollment Programs

  23. Regular Instructional Programs

  24. School Administration

  25. School Nutrition Expenditures

  26. School Nutrition Revenues

  27. Special Education Programs

  28. Special Revenue

  29. Student Assessment

  30. System Administration

  31. Transportation

 

Other Resources:

 

 

Send inquiries to:
Joanne Allen or Karla Miller

GPA Support Services Team
23 State House Station, Augusta, ME 04333
Phone: (207) 624-6790
Fax: (207) 624-6791