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 Thursday, September 14, 2023 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. DOR will be present to discuss the Balance Sheet for E&D, Free Cash and Retained Earnings Certification. 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.

• Combined Balance Sheet
• Free Cash and E&D Certifications
• Required Forms

Dates:	September 14, 2023, 8:30 am - 4:00 pm
Location:	Remote
Tuition:	$374.00
CPE Credit Hours:	7
Instructors:	Mark D. Abrahams, CPA Steve Hemman, MARS Matthew Abrahams

Visit www.theabrahamsgroup.com for more information and information about other classes.