N.J. Admin. Code § 6A:23A-20.5

Current through Register Vol. 57, No. 1, January 6, 2025

Section 6A:23A-20.5 - Accounting entries

(a) Expenditures for the purchase of textbooks may include the cost of freight or postage for transporting the books from the vendor to the district board of education.

(b) The district board of education shall enter the cost of textbooks for students enrolled in its public schools in the general current expense fund in the account designated in the minimum chart of accounts. The cost of electronic textbooks shall be treated in the same manner.

(c) The district board of education shall enter the cost of textbooks for nonpublic school students in the special revenue fund in the account designated in the minimum chart of accounts. The district board of education shall record State aid received pursuant to N.J.S.A. 18A:58-37.1 et seq. separately in the special revenue fund as State aid.

N.J. Admin. Code § 6A:23A-20.5

Amended by R.2004 d.322, effective 8/16/2004.
See: 36 N.J.R. 1313(a), 36 N.J.R. 3895(a).
Recodified from N.J.A.C. 6A:23-6.5 by R.2009 d.395, effective 12/21/2009.
See: 41 N.J.R. 2850(a), 41 N.J.R. 4706(a).

Amended by 56 N.J.R. 2166(a), effective 11/4/2024