The How to Prepare Massachusetts Government Wide Financial Statements Class will be conducted in two classes: Yarmouth Police Station (Thursdays June 24, September 10, and October October 15) and the Dudley Municipal Complex on Wednesdays, June 10, September 9, and October 14, 2009. This is a three-day class that is offered to municipal and school officials and private sector individuals and related staff that desire a basic course in preparing the GASB 34 government wide financial statements. The first day will review the GASB34 fund statements and help develops the knowledge and a template to compile the Statement of Net Assets and the reconciliation of the governmental funds balance sheet to the Statement of Net Assets. Day 2 (October) will review the Statement of Net Assets and develop the template for the Statement of Activities and the reconciliation of the governmental funds statement of revenues, expenses and changes in fund balances to the Statement of Activities. The third day (November) will develop the Management’s Discussion and Analysis (MD&A). This is not an overview class on how to read the statements; this is a how to do it class using spreadsheets to prepare these statements. Bring your trial balances and laptops to these workshops.

By preparing these statements, you will have the template and the knowledge to prepare these statements in subsequent years, while reducing your audit fee permanently going forward.

Yarmouth	Yarmouth Police Station, June 24, September 10, October 15
Dudley:	Dudley Municipal Comlex, June 10, September 9, October 14
Tuition:	$599.00 for the three days
Time:	9:00 a.m. to 4:00 p.m.
CPE Credit Hours:	18
Instructors:	Mark D. Abrahams, CPA

For more information, please contact Mark D. Abrahams at 508 788-9172 or at Bettergov@aol.com or complete the online registration form. Visit www.theabrahamsgroup.com for more information and information about other classes.