Introduction | What's New? | Managing for Results | Budgeting for Results | Accounting for Results | Auditing for Results | Courses | GASB 34 Implementation | Contact Us

How to Prepare Massachusetts E&D and Free Cash Balance Sheet
June 17, 2024 / September 19, 2024

Course Description
Last Updated: April 24, 2024

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 on Monday, June 17, 2024, and Thursday, September 19, 2024, 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.

This class will cover:

  • Combined Balance Sheet
  • Free Cash and E&D Certifications
  • Required Forms
Dates: June 17, 2024, 8:30 am - 12:00 pm / September 19, 2024, 8:30 am - 4:00 pm



CPE Credit Hours:



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



Visit for more information and information about other classes.