Financial Accounting for Local and State School Systems (2014)This handbook is one in a series of data handbooks published by the National Center for
Education Statistics (NCES). It continues a half-century’s tradition of sharing the best practices
in data collection and reporting with the schools, school districts, and state agencies that are our
partners in providing good information to manage, assess, and guide elementary and secondary
education.
In addition to this volume, NCES has produced the Handbooks Online tool to improve the
consistency of data definitions and data maintenance, so that education data can be more
accurately aggregated and analyzed. Handbooks Online contain data items, definitions, and a
system of data item codes at the student, staff, school, school district, and state levels. The
Handbooks Online tool is updated as needed and is available at
http://nces.ed.gov/programs/handbook/.