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A uniform financial accounting system for Nebraska schools
Abstract
Public education is of primary importance in a democracy. Educators and statesmen alike have continuously made this assertion in writings and speeches. We have given effect to these convictions by spending billions of dollars yearly in support of our educational system. The monies expended for public education represent an outlay for which the public should receive corresponding returns, just as it would expect value received for funds spent for an auditorium or for public roads.It is the duty of the custodians of public funds, whether these be school, county or other public funds, to faithfully account for the monies placed in their custody and to render statemente to the public detailing the disposition of such funds. It is also the duty of such oustodians to keep, or cause to be kept, records that will aid in the efficient and economical expenditure of the funds provided. To the function of keeping and interpreting financial records, we give the name "accounting". "Accounting is a means of making available to boards of education and school officers the data required for efficient administration of schools.
Subject Area
Education finance|Educational administration
Recommended Citation
Good, Leonard Francis, "A uniform financial accounting system for Nebraska schools" (1946). ETD collection for University of Nebraska-Lincoln. AAIDP13765.
https://digitalcommons.unl.edu/dissertations/AAIDP13765