Assisting Georgia schools with management of their financial resources for educating students.
CONTACT INFORMATION
Amy Rowell, CPA CGFM
Georgia Dept. of Education
Financial Review Division
1652 Twin Towers East
205 Jesse Hill Jr. Drive SE
Atlanta, GA 30334
 (404) 656-6754
 (404) 657-5512
  arowell@doe.k12.ga.us

Tessie Warren
Administrative Assistant

 (404) 656-2497
 (404) 657-5512
  twarren@doe.k12.ga.us

 Staff Contact List

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Chart of Accounts

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Classification: Funds  Balance Sheet  Revenue Source  Program  Function  Object  Sub Object 
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Code Description
6100 Capital Contributions
Capital Assets acquired as the result of a donation or bequest of an individual, estate, other government, a corporation or an affiliate organization.
6200 Amortization of Premium on Issuance of Bonds
Credit entries associated with amortization of debt premiums in connection with the issuance of debt. The account is used in Proprietary and Fiduciary funds only.
6300 Special Items
Used to classify special items in accordance with GASB Statement 34. Included are transactions or events within the control of the school district administration that are either unusual in nature or infrequent in occurence. These include the sale of certain general governmental capital assets; sale or lease of mineral rights, including oil and gas; sale of infrastructure assets; or significant forgiveness of debt by a financial institution.
6400 Extraordinary Items
Used to classify special items in accordance with GASB Statement 34. Included are transactions or events that are outside the control of the school district administration that are both unusual in nature and infrequent in occurrence. These include insurance proceeds to cover significant costs related to a natural disaster caused by fire, flood, tornado, hurricane or hail storm; insurance proceeds to cover the costs related to an environmental disaster; or large bequest to a small government by a private citizen.