GAAP Documentation : Full Accrual Trial Balance

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:

Help with using the report selection options

Sample Full Accrual Trial Balance - Proprietary/Combining