Governmental Consolidation Trial Balance

Trial Balances and Working Papers

Current Entity: Web-GAAP Training School District - 2002

Open

Purpose: Provides a format to accumulate the restricted net assets data, general capital assets data, and the general debt data to produce the governmental activities portions of the entity-wide Statement of Net Assets and Statement of Activities. It also provides for the accumulation of appropriate internal service fund allocations, eliminations and resulting internal balances. This trial balance is supported by the General Capital Assets Worksheet and the General Debt Consolidation Worksheet.

Sample Governmental Consolidation Trial Balance