GAAFR Appendix C

Governmental Accounting, Auditing, and Financial Reporting Appendix C: Illustrative Adjustments Worksheet

This is an illustration of a worksheet that can be used to convert and consolidate data reported in governmental funds and internal service funds for presentation as governmental activities in government-wide financial statements. They are based on illustrative journal entries and trial balances that are provided as Appendices A and B, and support the government-wide financial statements the presented in the illustrative Comprehensive Annual Financial Report that serves as an Appendix D to Governmental Accounting, Auditing and Financial Reporting.