GAAFR Appendix B

Governmental Accounting, Auditing, and Financial Reporting Appendix B: Illustrative Trial Balances

This is a set of illustrative trial balances that would precede and succeed the illustrative journal entries found in Appendix A 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.