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WORKSHEET A - RECLASSIFICATION AND ADJUSTMENT OF TRIAL BALANCE

WORKSHEET A - RECLASSIFICATION AND ADJUSTMENT OF TRIAL BALANCE 2026

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The document outlines the procedures and requirements for completing Worksheet A of Form CMS-2552-10, which is used for reclassifying and adjusting the trial balance of expenses in healthcare institutions under Medicare. It details how to record expense accounts, make necessary adjustments, and maintain compliance with regulations. The worksheet categorizes costs into various service types, provides guidelines for cost center coding, and specifies how to report capital-related costs. Additionally, it emphasizes the importance of accurate accounting practices and reconciliation of costs to ensure proper reimbursement.

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Begin by entering the total expenses incurred during the reporting period in columns 1, 2, and 3. Ensure that these amounts match your accounting records.
In column 4, record any necessary reclassifications. Remember to show reductions as negative numbers and ensure that the net total equals zero on line 200.
Adjust the amounts in column 3 by the entries in column 4 and extend these net balances to column 5. Verify that line 200 of column 5 matches line 200 of column 3.
For adjustments indicated on Worksheet A-8, enter those amounts in column 6. The total on line 200 of this column should equal the corresponding amount from Worksheet A-8.
Finally, adjust the amounts in column 5 by those in column 6 and extend these balances to column 7. Transfer these final amounts to Worksheet B as needed.

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We have answers to the most popular questions from our customers. If you can't find an answer to your question, please contact us.

Is an adjusted trial balance a list of accounts and balances prepared before adjustments are posted?

Definition: An adjusted trial balance is a list of accounts and their balances at the end of an accounting period after the adjusting journal entries have been posted. In other words, its a trial balance that is prepared at the end of the year to reflect the year-end adjustments.

What are the 5 items of balance sheet that can be found in the trial balance?

The accounts reflected on a trial balance are related to all major accounting items, including assets, liabilities, equity, revenues, expenses, gains, and losses.

How to do trial balance worksheet?

Heres how you can complete a trial balance of your own. Calculate the account balances for your ledger accounts. Record credit and debit balances on your trial balance. Calculate the total in your credit column. Calculate the total in your debit column. Compare your debit and credit totals. Look for errors.

How to make a balance sheet out of trial balance?

How to prepare a balance sheet? Step 1 Make a trial balance. Step 2 Arrange it properly. Step 3 Remove all revenue and expense accounts. Step 4 Make a calculation of the remaining accounts. Step 5 Validate your balance sheet. Step 6 Present it in the required format. Company Name. Balance sheet as on XX/XX/XXXX.

What classification of accounts is entered into the trial balance section of the worksheet?

Distinguish between debit and credit balances: Accounts with debit balances (e.g., assets and expenses) and accounts with credit balances (e.g., liabilities, equity, and revenues) are both included in the trial balance. The trial balance does not exclude accounts based on the type of balance.

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What is the formula for calculating trial balance?

Add up the amounts on each side of the account to find the totals. Enter the larger figure as the total for both the debit and credit sides. For the side that does not add up to this total, calculate the figure that makes it add up by deducting the smaller from the larger amount.

How to do a trial balance worksheet?

How to prepare a trial balance Calculate the account balances for your ledger accounts. Record credit and debit balances on your trial balance. Calculate the total in your credit column. Calculate the total in your debit column. Compare your debit and credit totals. Look for errors. Close your trial balance.

What should a trial balance sheet look like?

What Does a Trial Balance Include? A trial balance includes a list of all general ledger account totals. Each account should include an account number, description of the account, and its final debit/credit balance. In addition, it should state the final date of the accounting period for which the report is created.

WORKSHEET A - RECLASSIFICATION AND ADJUSTMENT OF TRIAL BALANCE 2026

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