General Ledger Close Exhibits
Exhibit I Bank Reconciliation
Exhibit II-Instructions Guidance for Reconciling General Ledger Accounts
Exhibit II GL Control Reconciliation
Exhibit II A Student Accounts Receivable
Exhibit II B Breakdown of Accounts Receivable
Exhibit II C Aging of Receivables
Exhibit II D Loans Receivable - Scheduled Payments
Exhibit III Savings Accounts and Other Investments
Exhibit IV Schedule of Imprest Cash
Exhibit V Accrued Expenses
Exhibit VII A Inventory
Exhibit VII B Bookstore Inventory Summary
Exhibit VII C Bookstore Accounts Receivable - Vendors
Exhibit VII D Bookstore Accounts Payable - Vendors
Exhibit VII E Bookstore Distressed Inventory Summary
Exhibit IX - Perkins Perkins Reconciliation
Exhibit IX - Nursing Nursing Reconciliation
Exhibit IX A List of Students
Exhibit XI Student Activity Accounts
Exhibit XII Student Activity Accounts Balance Sheet
Exhibit XIII Pledges with Unfulfilled Donor Requirements
Exhibit XIV Deleted
Exhibit XV Leases (University leasing from another entity)
Exhibit XVI Leases (University leasing to another entity)
If you have any questions, please contact:
Darla Reynolds at 207-973-3317 or darlab@maine.edu
Janis Manning at 207-973-3315 or janis.manning@maine.edu
For electronic submission of your information at year-end, please send the files to nancyk@maine.edu.