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...Account codes from financial accounting for state and local school systems edition program regular elementarysecondary education programs special vocational technical other instructional programselementarysecondary nonpublic adultcontinuing communityjunior college community services cocurricular extracurricular activities balance sheetsstatement of net position assets cash in bank on hand petty change with fiscal agents investments unamortized premiums discounts credit interest receivable accrued purchased taxes allowance uncollectible interfund loans accounts intergovernmental inventories consumption resale prepaid items deposits bond insurance costs premium discount issuance bonds current capital land improvements site accumulated depreciation buildings building machinery equipment works art historical treasures collections infrastructure construction progress intabgible amortization intangible deferred outflows resources liabilities payable judgments warrants contracts payableretain...