YEAR-END REPORTS NO. 7 PRE-CLOSING AND NO. 8, POST-CLOSING TRIAL BALANCES - 7962

(New: 03/2011)

At year-end, departments will prepare a pre-closing and post-closing trial balance as of June 30. The Pre-Closing Trial Balance, Report No. 7, lists the general ledger account balances for nominal and real accounts, including accruals and adjustments, before the nominal accounts have been closed. The Post- Closing Trial Balance, Report No. 8, lists the general ledger real account balances, including accruals and adjustments, after the nominal accounts have been closed. General ledger accounts that require a subsidiary number must be reported individually (e.g., Due to Other Funds, Due From Other Funds, Prepayments to Other Funds, Provision for Deferred Receivables, etc.). A pre and a post-closing trial balance are required for each fund in the State Treasury (including the Special Deposit Fund) and for trust fund accounts outside the State Treasury.

A sample of Reports No. 7 and 8, Pre and Post Closing Trial Balances, is shown in 7962 Illustrations 1 and Illustration 2.

7962 Illustration 1

(Revised 03/02)

Agency Name and Number
PRE-CLOSING TRIAL BALANCE - REPORT NO. 7
Fund Name and Number
As of June 30, 20__

ACCT NO.	ACCOUNT TITLE	DEBITS	CREDITS
1110	General Cash - CTS Accounts	215,599.78
1130	Revolving Fund Cash	79,799.46
1190	Cash on Hand	2,850.00
1311	AR - Abatements	10,311.29
1312	AR - Reimbursements	105,666.78
1315	AR - Dishonored Checks	2,364.00
1319	AR - Other	94,500.52
1380	Contingent Receivables	383,091.67
1410.0014	Due From Hazardous Waste Control Acct	1,843,538.16
1420	Due From Other Appropriations	11,278,371.13
1590	Due From Other Governmental Entities	216,978.22
1600.01315	Provision For Deferred - Dishonored Cks		2,364.00
1600.01319	Provision For Deferred AR Other		94,500.52
1600.01380	Provision For Deferred - Contingent Receivables		383,091.67
1710	Expense Advances	17,000.00
3010	Accounts Payable		1,908,340.81
3020	Claims Filed		1,567,760.00
3114.0044	Due to Motor Vehicles Acct		273,951.93
3115	Due to Other Appropriations		11,281,639.16
3210	Due to Federal Government		132,561.66
3220	Due to Local Government		94,686.90
3290	Due to Other Governmental Entities		151,499.03
3400	Advance Collections		34,851.21
3730	Uncleared Collections		119,850.41
5570	Fund Balance - Clearing Account		37,219,440.96
8000	Revenue		45,314.50
8100	Reimbursements		5,974,840.19
9000	Appropriated Expenses	44,984,070.61
9891	Refunds to Reverted Appropriations		4,893.35
9893	Prior Year Appropriations Adjustment	55,444.68
		59,289,586.30	59,289,586.30


I certify (or declare) under penalty of perjury that the foregoing is true and correct and that I have not violated any of the provisions of Article 4, Chapter 1, Division 4, Title 1, Government Code (commencing with Section 1090).



Subscribed and executed this ____day of__________,20__ at________________,
California.

		Signature of Officer
		Type or print name of Officer
		Title of Officer

7962 Illustration 2

(Revised 03/02)

Agency Name and Number
POST-CLOSING TRIAL BALANCE - REPORT NO. 8
Fund Name and Number
As of June 30, 20__

ACCT NO.	ACCOUNT TITLE	DEBITS	CREDITS

1110	General Cash - CTS Accounts	215,599.78
1130	Revolving Fund Cash	79,799.46
1190	Cash on Hand	2,850.00
1311	AR - Abatements	10,311.29
1312	AR - Reimbursements	105,666.78
1315	AR - Dishonored Checks	2,364.00
1319	AR - Other	94,500.52
1380	Contingent Receivables	383,091.67
1410.0014	Due From Hazardous Waste Control Acct	1,843,538.16
1420	Due From Other Appropriations	11,278,371.13
1590	Due From Other Governmental Entities	216,978.22
1600.01315	Provision For Deferred - Dishonored Checks		2,364.00
1600.01319	Provision For Deferred AR Other		94,500.52
1600.01380	Provision For Deferred - Contingent Receivables		383,091.67
1710	Expense Advances	17,000.00
3010	Accounts Payable		1,908,340.81
3020	Claims Filed		1,567,760.00
3114.0044	Due to Motor Vehicles Acct		273,951.93
3115	Due to Other Appropriations		11,281,639.16
3210	Due to Federal Government		132,561.66
3220	Due to Local Government		94,686.90
3290	Due to Other Governmental Entities		151,499.03
3400	Advance Collections		34,851.21
3730	Uncleared Collections		119,850.41
5570	Fund Balance - Clearing Account	1,795,026.29
		16,045,097.30	16,045,097.30






I certify (or declare) under penalty of perjury that the foregoing is true and correct and that I have not violated any of the provisions of Article 4, Chapter 1, Division 4, Title 1, Government Code (commencing with Section 1090).



Subscribed and executed this ____day of__________,20__ at________________,
California.

		Signature of Officer
		Type or print name of Officer
		Title of Officer

YEAR-END REPORTS NO. 7 PRE-CLOSING AND NO. 8, POST-CLOSING TRIAL BALANCES - 7962

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