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i <br /> I ; <br /> i <br /> I <br /> The development of a fully computerized chart of accounts during <br /> i <br /> fiscal year 1990 along with revised farms and accounting procedures <br /> I <br /> would provide a smooth transition, to the new accounting system as of <br /> July 1, 1990. <br /> Our experience has shown that the development of departmental <br /> , I <br /> , i <br /> budget worksheets is a key element to facilitate a conversion. <br /> i <br /> Ideally, the budget worksheets should correspond to the accounting <br /> records. The departmental budget worksheets should contain the fol- <br /> lowing major categories, if applicable: <br /> I , <br /> Personal Services <br /> Purchase of Services <br /> i <br /> Supplies <br /> Intergovernmental <br /> Other Charges and Expenses <br /> Capital Outlay <br /> � I <br /> Debt service <br /> I <br /> Other Financing Uses <br /> i <br /> � I <br /> Within these major categories detailed expense accounts are main- ' <br /> tamed, and a standardized Chart of Accounts is used to assign account <br /> rurnbers to this detail. (See sample budget sheet. ) <br /> I ' <br /> i <br /> I <br /> 6 <br />