| Exhibit 1 |
Measurement focus and basis of accounting for financial statements |
| Exhibit 2 |
Financial statement components and user groups |
| Exhibit 3 |
Straight-line depreciation method |
| Exhibit 4 |
Accumulated depreciation method |
| Exhibit 5 |
Net asset classification |
| Exhibit 6 |
Classification of revenues |
| Exhibit 7 |
Contents of a Comprehensive Annual Financial Report (CAFR) |
| Exhibit 8 |
Measurement focus and basis of accounting for financial statements |
| Exhibit 9 |
Important distinctions between MD&A and letter of transmittal |
| Exhibit 10 |
Program cost report format |
| Exhibit 11 |
Cost analysis example |
| Exhibit 12 |
Lines of authority for student activity funds |
| Exhibit D-1 |
Sample Independent School District Statement of Net Assets: June 30, 20X2 |
| Exhibit D-2 |
Sample Independent School District Statements of Activities for the Year Ended June 30, 20X2 |
| Exhibit D-3 |
Sample Independent School District Statement of Activities for the Year Ended June 30, 20X2 |
| Exhibit D-4 |
Sample Independent School District Balance Sheet—Governmental Funds: June 30, 20X2 |
| Exhibit D-5 |
Sample Independent School District Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Assets |
| Exhibit D-6 |
Sample Independent School District Statement of Revenues, Expenditures, and Changes in Fund Balances—Governmental Funds: For the Year Ended June 30, 20X2 |
| Exhibit D-7 |
Sample Independent School District Reconciliation of the Governmental Funds
Statement of Revenues, Expenditures, and Changes in Fund Balances to the
Statement of Activities |
| Exhibit D-8 |
Sample Independent School District Statement of Net Assets—Proprietary Funds: June 30, 20X2 |
| Exhibit D-9 |
Sample Independent School District Statement of Revenues, Expenses, and Changes in Fund Net Assets—Proprietary Funds: For the Year Ended June 30, 20X2 |
| Exhibit D-10 |
Sample Independent School District Statement of Cash Flows—Proprietary Funds: For the Year Ended June 30, 20X2 |
| Exhibit D-11 |
Sample Independent School District Statements of Fiduciary Net Assets: June 30, 20X2 |
| Exhibit D-12 |
Required Supplementary Information—Sample Independent School District Budgetary Comparison Schedule—General Fund: For the Year Ended June 30, 20X2 |
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