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Department of Education and Training

Accounting Manual for Parents & Citizens' Associations

The Accounting Manual for Parents & Citizens' Associations (referred to as the manual ) provides information about the financial responsibilities and operations of a school parents and citizens' association (P&C) for P&C executives, school principals and auditors.

P&Cs, as vital and necessary partners in successful school communities, are governed by legislative requirements. By following the instructions in this accounting manual, you will ensure:

Use the reference material as a base on which to establish the financial processes of your P&C.

This manual is an essential financial and management tool because it is the official financial management practice manual for P&Cs and has been approved by the Minister for Education. Many of the practices it outlines are mandatory. Whenever you see the word must, this indicates that this activity is compulsory. The use of should indicates only that an activity is recommended.

The manual is divided into four main sections:

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Download a Microsoft ® Word version of P&C Accounting Manual

P&C Accounting Manual (new window) 1.5M Microsoft® Word document

Account Keeping Tools

P&C Accounting Kit (new window) 902k Zipped data archive (ZIP file)
(current as at 30 April 2008) Contains a 10 and 20 column version cashbook, user manual, and end of year financial certificates.

P&C Accountability Transmission Document
(new window) 82k Microsoft® Word document(for attachment to the audited financial statements and forwarding to your district office after the annual general meeting)

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© The State of Queensland (Department of Education and Training) 2003.

Queensland Government