Financial & Program Cost Accounting & Reporting for Florida Schools

Red Book 2023

• 2023 Red Book (PDF)

Table of Contents

• Chapter 1 - Introduction (PDF)
• Chapter 2 - Balance Sheet Accounts (PDF)
• Chapter 3 - Revenue Accounts (PDF)
• Chapter 4 - Fund Structure and Expenditure Accounts (PDF)
• Chapter 5 - Program Cost Accounting and Reporting (PDF)
• Chapter 6 - Internal Service Funds (PDF)
• Chapter 7 - Fiduciary Funds (PDF)
• Chapter 8 - School Internal Funds (PDF)
• Appendix A - Supplies and Equipment-Criteria (PDF)
• Appendix B - Optional Object Codes (PDF)