Full Accrual Trial Balance
- Former user (Deleted)
- Former user (Deleted)
Trial Balances and Working Papers
Purpose: To provide a format to convert each proprietary and fiduciary fund from the cash basis to the accrual basis to produce the respective fund financial statements and the business-type activities (enterprise funds) for the entity-wide statements.
Field Definitions:
For the first three boxes - Fund Category, Fund Type, and Fund/SCC - the data appearing in the Fund Type and the Fund/SCC boxes will depend on the Fund Category selected in the first box. Examples are shown next.
Fund Category - Proprietary
Fund Category - Fiduciary
Statement Style - The presentation of the statement 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. ( Enterprise or Internal Service for Proprietary funds and Private Purpose Trust, Investment Trust, etc. for Fiduciary funds.)
Sample Trial Balance - Combining
The following selections are used: