GASB 34 Files for Schools
GAAP |
Cities |
Counties |
Schools
Draft Financial Statements
- Draft Financial Statements - Excel.zip 191 KB
- Statement of Activities - Excel
- 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 480 KB
- Governmental Activities Debt Worksheet - Excel
- 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 11 KB
- Major Fund Worksheet - Excel
Download all GASB 34 Files for Schools