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Published Statements

Current Entity: Web-GAAP Training School District - 2002


Note: The Statement of Net Assets combines all governmental type funds and all internal service funds that are considered governmental activities, general capital assets and general long-term debt into Governmental Activities and all enterprise type funds into Business-type Activities. The statement reports what the entity owns and owes at the end of the fiscal year. Statement Style - There are two options.

  • Order of Liquidity = list assets and liabilities in order of their relative liquidity or maturity, respectively. (Preferred style)
  • Classified = list current and non-current assets and liabilities separately.

Sample Statement of Net Assets (Order of Liquidity Style)

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