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Trial Balances and Working Papers

Current Entity: Web-GAAP Training School District - 2002

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Purpose: To provide a format to convert each governmental fund from the modified accrual basis to the accrual basis, to reclassify program revenues and to accumulate the appropriate restrictions on net assets to produce the Statement of Net Assets and the Statement of Activities (the new entity-wide GASB 34 statements).

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The following selections are used:

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Help with using the report selection options

Sample Governmental Restricted Net Assets Trial Balance - Combining

Governmental Restricted Net Assets Trial Balance - Combined - Combines all Fund/SCC's into the corresponding fund type. The headings are the same as those on the Combining Trial Balance.