Get the free Statement of Net Position (Exhibit 1)
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J. F. Ingram State Technical College FINANCIAL STATEMENTS September 30, 2024Table of ContentsPage REPORT Independent Auditors Report ......................................................................................1MANAGEMENTS
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How to fill out statement of net position
How to fill out statement of net position
01
Gather financial data including assets, liabilities, and net position.
02
List all assets in order of liquidity – current assets first, followed by non-current assets.
03
Calculate total assets by summing all asset values.
04
List all liabilities, starting with current liabilities followed by non-current liabilities.
05
Calculate total liabilities by adding all liability values.
06
Determine net position by subtracting total liabilities from total assets.
07
Ensure accuracy by double-checking all figures and calculations.
Who needs statement of net position?
01
Government entities for financial reporting.
02
Non-profit organizations to assess financial health.
03
Auditors for compliance and review purposes.
04
Stakeholders and investors for informed decision-making.
05
Management for internal strategic planning and analysis.
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What is statement of net position?
The statement of net position is a financial statement that reports a government's assets, liabilities, and net position at a specific point in time, providing a snapshot of financial health.
Who is required to file statement of net position?
Governmental entities, including state and local governments, are required to file a statement of net position as part of their annual financial reports.
How to fill out statement of net position?
To fill out a statement of net position, government entities must list all assets, categorize them as current or non-current, then list all liabilities, also in current and non-current categories, and finally calculate net position by subtracting total liabilities from total assets.
What is the purpose of statement of net position?
The purpose of the statement of net position is to provide stakeholders with information about the government’s financial position, highlighting its ability to meet obligations and manage resources.
What information must be reported on statement of net position?
The statement of net position must report total assets, total liabilities, and the resulting net position, which includes categories such as invested in capital assets, restricted net position, and unrestricted net position.
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