Modified Accrual Trial Balance

Trial Balances and Working Papers

Current Entity: Web-GAAP Training School District - 2002

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Purpose: The Modified Accrual Trial Balance is used to change governmental fund cash transactions to a modified accrual basis to prepare the fund financial statements.

Field Definitions:

• Fund Type - All of the fund types are types of governmental funds.

• Fund/SCC - The Fund/SCC's are governmental funds which were imported from the entity's files or added through GAAP Setup.

• Statement Style - The presentation of the files is either Combining or Combined

• Combining - Produces statements at the Fund/SCC level, as mapped within Web-GAAP. That is, all SCC's for each fund are rolled into the 0000 SCC for that fund, if that is how the mapping is set.

• Combined - Combines each Fund/SCC to the corresponding Fund Type. (General, Special Revenue, Debt Service, etc for Governmental Funds)

Sample Trial Balance - Combining

The following selections are used:

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Sample Modified Accrual Trial Balance - Combining

Sample Trial Balance - Combined

The following selections are used:

Sample Modified Accrual Trial Balance - Combined