List of Tables and Figures, Financial Accounting for Local and State School Systems, 2003 Edition

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Contact:
Frank Johnson
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LIST OF TABLES
Table 1.	Measurement Focus and Basis of Accounting for Financial Statements
Table 2.	Financial Statement Components and User Groups
Table 3.	Net Asset Classification
Table 4.	Classification of Revenues
Table 5.	GASB Statement 34-Contents of a Comprehensive Annual Financial Report
Table 6.	Statement of Net Assets vs. Combined Balance Sheet
Table 7.	Distinguishing Between Governmental Activities and Business-Type Activities
Table 8.	Determining Liquidity of Assets and Liabilities
Table 9.	Measurement Focus and Basis of Accounting for Financial Statements
Table 10.	Important Distinctions Between MD&A and Letter of Transmittal
Table 11.	Program Cost Report Format
Table 12.	Cost Analysis Example
Table 13.	Examples of Authorized Student Activity Funds
Table 14.	Examples of Authorized District Activity Funds

LIST OF FIGURES
Figure 1.	Lines of Authority for Student Activity Funds
Figure 2.	Criteria for Distinguishing Equipment From Supply Items