GASB 34 Files for Cities

Draft Financial Statements

• Draft Financial Statements – Excel.zip
• 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
• Statement of Cash Flows Proprietary Funds – Excel | Corel
• 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

• Implementation Plan – Word.zip | WordPerfect.zip
• Plan Changes for GASB 34 – Word | WordPerfect | PDF

Sample Notes to the Financial Statements

• Sample Notes to the Financial Statements – Word.zip | WordPerfect.zip
• City Notes – Word | WordPerfect | PDF

Sample Trial Balances and Worksheets

• Sample Trial Balances and Worksheets – Excel.zip
• Governmental Activities Debt Worksheet – Excel
• Governmental Activities Fixed Assets Worksheet – Excel
• 2001 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 | Corel

Download All GASB 34 Files for Cities

• Microsoft Office.zip
• Corel.zip