GAAFR Appendix A

Governmental Accounting, Auditing, and Financial Reporting Appendix A: Illustrative Journal Entries

This is a set of illustrative journal entries that support the fund financial statements presented in the illustrative Comprehensive Annual Financial Report that serves as an Appendix D to Governmental Accounting, Auditing and Financial Reporting. Trial balances and adjustment worksheets are provided in Appendices B and C, respectively.