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

updated 05/08/2013...pg

Accounting Handbook and Model Chart of Accounts

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Accounting Handbook for Maine School Administrative Units


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. Guidance Services

  8. Health Services

  9. Improvement of Instruction

  10. Instructional Staff Training

  11. Instructional Technology

  12. K - 2 Instructional Programs

  13. Library Services

  14. Local Entitlement

  15. Major Capital Projects

  16. Minor Capital Projects

  17. Non Public School Services

  18. Operations and Maintenance

  19. Other Instructional Programs

  20. Other Student Support Services

  21. Post Secondary Enrollment Programs

  22. Regular Instructional Programs

  23. School Administration

  24. School Nutrition Expenditures

  25. School Nutrition Revenues

  26. Special Education Programs

  27. Special Revenue

  28. Student Assessment

  29. System Administration

  30. Transportation

Other Resources:

 

 

Send inquiries to:
Joanne Allen
School Finance & Operations Team
23 State House Station, Augusta, ME 04333
Phone: (207) 624-6790
Fax: (207) 624-6791