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GASB 34 Files for Schools

Draft Financial Statements

  • Draft Financial Statements – Excel.zip
  • Statement of Activities – Excel | Corel
  • Statement of Net Assets – Excel
  • Balance Sheet Governmental Funds – Excel
  • Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Funds – Excel
  • Statement of Revenues, Expenditures and Changes In Fund Balance Budget (Non-GAAP) and Actual General Fund – Excel
  • Statement of Net Assets Proprietary Funds – Excel
  • Statement of Revenues, Expenses and Changes in Fund Net Assets Proprietary Funds – Excel
  • Reconciliation of Operation Gain (Loss) to Net Cash Provided by (Used In) Operating Activities – Excel
  • Statement of Fiduciary Net Assets Fiduciary Funds – Excel
  • Statement of Changes in Fiduciary Net Assets Finduciary Funds – Excel
  • Combining Statement of Assets and Liabilities Agency Funds – Excel

Implementation Plan

Sample Notes to the Financial Statements

Sample Trial Balances and Worksheets

  • Sample Trial Balances and Worksheets – Excel.zip
  • Governmental Activities Debt Worksheet – Excel | Corel
  • Governmental Activities Fixed Assets Worksheet – Excel
  • 2000 Restatements – Excel
  • Modified Accrual – Excel
  • Accrual or Restricted Net Assets Trial – Excel
  • Consolidation Trial – Excel

Worksheet for Identifying Major Funds

  • Worksheet for Identifying Major Funds – Excel.zip
  • Major Fund Worksheet – Excel

Download all GASB 34 Files for Schools