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Green, Tim; Williamson, Margie E.; Endris, William L., jR. – School Business Affairs, 2000
Describes how the Vernon Parish (Louisiana) School District implemented Governmental Accounting Board Statement No. 34 for fiscal year 1999. Implementing GASB 34 was mentally challenging and demanded a team effort. The system uses columnar displays for major funds and contains burdensome capital-assets accounting standards. (MLH)
Descriptors: Accounting, Capital Outlay (for Fixed Assets), Case Studies, Elementary Secondary Education
