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 Thursday, June 15, 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. The first day (June 15, 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 14, 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.

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

Dates:	Thursday, June 15, 2023, 8:30 am - 12:30 pm and September 14, 2023, 8:30 am - 4:00 pm
Location:	Remote
Tuition:	$599.00
CPE Credit Hours:	10
Instructors:	Mark D. Abrahams, CPA Steve Hemman, MARS Matthew Abrahams

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