Classification of Receipts
 Athletics-Gate receipts, game guarantees, ticket sales other
than at gate, proceeds from concessions for athletic fund, sale
of score cards and advertising therein, donations made specifically
for athletics. Be sure to include taxes collected. Physical Edu-
cation Funds should not be reported under Athletics. These
funds should be reported as a physical education account under
Classes, Clubs, or Departments.
 Music-Proceeds from activities of musical organizations, sale
of programs, donations specifically for musical organizations and
advertising in programs. Be sure to indicate taxes collected on
musical organizations' paid admissions.
 Classes, Clubs, or Departments-Include activities at class,
club, or department level, such as plays, dances, parties, car-
nivals, dues not on an over-all school basis. Funds are usually
earmarked for expenditures at direction of class concerned. Ac-
tivities conducted on an over-all school basis should be shown
under General Account.
 Trust Funds-Include (a) monies collected for community
drives, such as March of Dimes, Tuberculosis Seals, etc., and (b)
monies collected for transmittal other than for community drives
such as FEA dues, Blue Cross, county dues, lost or damaged
textbooks, etc. Normally, expenditures for these funds should,
at the end of the term, be at least as large as receipts.
 Property Deposits-Include deposits received on locker keys
or similar returnable school property.
 School Store-Proceeds from sales of all merchandise sold
at a profit, such as paper, pencils, and books.
 Instructional Aids-Funds collected for consumable materials
used directly in the instructional program, such as workbooks,
charts, art supplies, maps, etc.
 General-Proceeds from all activities conducted on an over-
all school basis or any activity not specifically classified above.

Classification of Expenditures

 Athletics-Include transportation, hotel bills, meals, uniforms,
medical supplies, doctor bills, supplies and equipment, insurance,