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How to Prepare Massachusetts E&D and Free Cash Balance Sheet
June 13 and September 20, 2018

Course Description
Last Updated: March 19, 2018

Course Description


Registration Form

Directions to Class


The Abrahams Group and the Massachusetts Association of Regional Schools (MARS) are pleased to announce the next How to Prepare Massachusetts E&D and Free Cash Balance Sheet Class will be conducted on Wednesday, June 13, 2018 and Thursday, September 20, 2018 at the Assabet Valley Regional High School. This class is offered to municipal and school officials and private sector individuals and related staff that desire a basic course in preparing the balance sheet for E&D, free cash and retained earnings certification. The first day (June 13, half-day) develops the knowledge and a template to produce the Balance Sheet for E&D, Free Cash and Retained Earnings Certification by DOR. The second day (September 20 full-day) continues the work on the Balance Sheet. We will also review the required forms (Checklist, Accounts Receivable, Statement of Indebtedness, Cash Reconciliation, Fund Balance Proof, and the like). This is a how to do it class using combining and combined Excel spreadsheets to prepare the balance sheet. Regional Districts balance sheet are due to DOR by October 31, municipalities starting in September. Bring your trial balances and laptops to these classes.

This class will cover:

  • Combined Balance Sheet
  • Free Cash and E&D Certifications
  • Required Forms
Dates: Wednesday, June 13, 8:30 - 12:00
Thursday, September 20, 2018, 8:30 - 4:00

Assabet Valley Regional High School, Marlborough, MA


CPE Credit Hours:



Mark D. Abrahams, CPA
Steve Hemman, MARS



For more information, please contact Mark D. Abrahams at 508 788-9172 or at or complete the online registration form.

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