GASB 34 Files for 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