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Washington County School District
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Chart of Accounts
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New Structure
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XXXX000 or 100 FunctionXXX-XXX or XXXX
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ProgramLocationObject
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(Revenue)
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Program - will represent different groups within a school
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(counseling, media, sports, etc.)
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Function - all functions within a school are 000 for revenue &
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100 for expenditures.
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Location - district assigned school location number.
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Object - will describe the type of spending or receipt. For example
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610 is used for supplies expenditures.
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100