Student Accounting Essay Example for Free

Student Accounting Essay This paper addresses the way state funds are distributed to schools using ADA or ADM. It also addresses the advantage of using either one of these and equalizing the funds to maximize cost-quality relationships. It also focuses on preparing for changes in local area revenue and expenditures of a school district based on demographic and economic factors. Distributing state dollars to all the schools in the state is one of the most important jobs of the state department of education. There are several different ways in which the state department of education collects data to use in deciding how to allocate state dollars to public schools. The two most common methods that are used are ADA (average daily attendance) and ADM (average daily membership). These methods are sometimes refered to as pupil counting. ADA is the average total of students that are present during a certain time period. ADM is the average total of students that are on a class roll during a certain time period whether present or not. As the person in charge of distributing state dollars to all public schools, I can see how it would be easy to prefer the ADA method. The reason is simple. I would want the money going to the schools that actually have students that are present so the money would not be wasted. This would create a difference of opinion between state officials and school officials because, as an administrator of a school, I would prefer the ADM method. But, we are talking about public schools where every child is entitled to the same education. We cannot assume that a certain number of children will be absent from school a certain time period, therefore, not allocate money for them. This would be highly unfair, not only to these students , but to the schools who are have to educate children under funded. This happens enough as it is without state officials withholding state monies from certain schools. The advantage of using the ADA over the ADM is that you would get a more accurate number of students that are actually at school most of the time during the school year. Teachers would prefer the ADM method because they want the most money possible for their students. The problem with ADA is that the numbers don’t always paint a clear picture. In 1989 at a school in Alabama, a meningitis epidemic broke out. The CDC were called in and numerous students were in the hospital for over two weeks and from school up to a month. If the state was using the ADA method during this time period of the year, this particular school would not have anywhere close to accurate numbers. Whereas if the state was using the ADM method, the circumstances that caused the absences would not matter because these students were on the role of their teachers classes. The cost-equality debate goes back to the Coleman Report on Equality of Education Opportunity in 1966. Over the years opinions on the issue of how money allocated to schools affected student achievement has gone back and forth. Social scientist of national reputation have analyzed statistical findings on this issue and determined that money allocated to schools per student do not effect student performance on standardized test. Other issues such as home background account for the differences in student achievement. But, even with this information, public school children must receive the same monies per child to give them a chance to achieve and the teachers a chance to teach. I would give school systems in lower socioeconomic areas more money per child to even out the levels that some systems are able to provide extra. In preparing for changes in local areas, I would conduct studies on how past economic factors have changed the revenue and expenditures of a given school. In 2004, Alabama was in proration. There is a chance Alabama will be in proration again during the 2008-2009 year. Files that show how each school district were effected in 2004 should be studied to get an idea of what might happen again. Local economic factors also have to be taken into consideration. Industries open and close and this effects the schools and how much tax money they receive. Proration often leads to school closings and loss of teacher units and jobs. City systems , which receive lots more tax money are usually in a lot better shape than county schools who receive less. Our students in public education and what is best for them is what must be considered in all situations, good or bad. Appropriate accommodations must be made to insure that all students receive an opportunity for an equal education . References Hall, J(2003). ADA vs. ADM: More information is needed. Retrieved from http://www. buckeyeinstitute. org/article/344 McDermott, John E. (1974). The cost equality debate in school finance litigation. Retrieved from http://www. jstor. org/pss/1191046 North Carolina Public Schools. (no date given). Data Reports- Student Accounting. Retrieved from http://www. ncpublicschools. org/fbs/accounting/data