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

 

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. Alternative Education
  3. Career and Technical Education
  4. Child Nutrition Expenditures
  5. Child Nutrition Revenues
  6. Co-Curricular

  7. Community Service Programs

  8. Debt Service Payments

  9. English as a Second Language
  10. Extra-Curricular

  11. Gifted and Talented Programs
  12. Guidance Services

  13. Health Services

  14. Improvement of Instruction

  15. Instructional Staff Training

  16. Instructional Technology

  17. Library Services

  18. Local Entitlement

  19. Major Capital Projects

  20. Minor Capital Projects

  21. Non Public School Services

  22. Operations and Maintenance

  23. Other Student Support Services

  24. PK - 2 Instructional Programs
  25. Post Secondary Enrollment Programs

  26. Regular Instructional Programs

  27. School Administration

  28. Special Education Programs

  29. Special Revenue

  30. Student Assessment

  31. Summer School
  32. System Administration

  33. 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

Updated 02/09/2015 PAP