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How to Prepare Massachusetts E&D and Free Cash Balance Sheet
June 9, 2021

Course Description
Last Updated: December 7, 2020

Course Description


Registration Form


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 Wednesday, June 9, 2021 remotely. 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 9, half-day) developed 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 23, 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 sheets are due to DOR by October 31, municipalities starting in September. Bring your trial balances and laptops to these classes. Up to four people may attend this session.

This class will cover:

  • Combined Balance Sheet
  • Free Cash and E&D Certifications
  • Required Forms
Dates: Wednesday, June 9, 2021, 8:30 - 12:00
Thursday, September 23, 2021, 8:30 - 4:00



CPE Credit Hours:



Mark D. Abrahams, CPA
Steve Hemman, MARS
Matthew Abrahams



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