Balance Sheet Account Reconciliation (SAMPLE with Pivot)

12205 - AR - Due to / Due From Bentall

September 30, 2012

Preparer: Jennifer Tobin Prepared date: 10-Oct-12 Email: jctobin@ucalgary.ca

Department based Reviewer: Not Applicable Reviewed date: Email:
Financial Reporting Reviewer: Barbara Romman Reviewed date: 12-Oct-12 Email: acctrecs@ucalgary.ca

Purpose of this account:

The purpose of this account is to record entries due to and due from Arcturus (formerly Bentall), property managers
for the University Research Centre (Esso Building).

People Soft General Ledger Balance: $ 198,970.45

Sub-module Report Balance: n/a

Details of account (If account does not have a Sub-module Report):

Date Journal ID Transaction description Amount CAD
31-Mar-12 Arcuturus Statement March 2012 $5,054,951.61
30-Sep-12 see Pivot GST Provision Total $34,976.40
30-Sep-12 see Pivot Deferred Recoverable Expenses Total $874,588.26
30-Sep-12 0000252208 Esso Bld Capital Imp Sept 2012 ($5,773,230.99)

Total Sub-module Report or details of account: 191,285.28

Difference between general ledger and sub-module or account details: 7,685.17

Reconciling Item(s):
Date to be
Description Proposed corrective action JE Number processed
Amount not included in Arcturus Record these prior period expenses in
current year statements F2012 66030 256148 16-Nov-12 ($1,435.36)
Refund of taxes to Arcuturus Move amount to 20190 to clear both
Realty accounts 254361 30-Oct-12 ($2,214.47)
Parking Expenses put into July
2011 after Arcturus issued Record prior adjustments as 66030
statements to us expense 256148 16-Nov-12 $11,335.00

Total of Reconciling Items: 7,685.17

Unreconciled Balance (MUST BE ZERO) $ (0.00)

Yellow highlighted cells: all must be filled in.

Blue highlighted cells: some have to be filled in (refer to instructions).
Red highlighted cells: to be filled in with any reconciling items

Routing Instructions:
Upon completion - send this reconciliation worksheet (by attaching it to an email) to acctrecs@ucalgary.ca
If this account has an assigned "Department based Reviewer", forward this reconciliation to them, and they will then
forward to acctrecs@ucalgary.ca once it has been reviewed.

file:///conversion/tmp/activity_task_scratch/610624173.xls
Reconciliation Description Journal ID Journal Date Total
GST Provision 0000238482 4/30/2012 ($6,778.89)
0000240529 5/31/2012 ($7,765.23)
0000244392 7/20/2012 $18,597.90
0000246741 7/31/2012 $18,747.56
0000249775 8/31/2012 $8,587.59
0000252477 9/30/2012 $16,935.80
(blank) (blank) ($13,348.33)
GST Provision Total $34,976.40
Deferred Recoverable Expenses F2012 0000236660 4/30/2012 $139,687.03
0000240265 5/31/2012 $123,072.29
0000243221 6/30/2012 $217,098.95
0000246310 7/31/2012 $13,238.19
0000246648 8/13/2012 ($9,418.93)
0000249235 8/31/2012 $102,610.28
0000252206 9/30/2012 $288,300.45
Deferred Recoverable Expenses F2012 Total $874,588.26
$909,564.66
Amount not included in Arcturus statements (blank) (blank) ($1,435.36)
Amount not included in Arcturus statements Total ($1,435.36)
Arcturus Statement Mar 31, 2012 (blank) (blank) $5,054,951.61
Arcturus Statement Mar 31, 2012 Total $5,054,951.61
Esso Bld Capital Imp Sept 2012 0000252208 9/30/2012 ($5,773,230.99)
Esso Bld Capital Imp Sept 2012 Total ($5,773,230.99)
Pay to Arcuturus Realty 0000232733 4/1/2012 ($2,214.47)
Pay to Arcuturus Realty Total ($2,214.47)
Profit from Aug 2011 not included in Arcturus stmts 0000231366 (blank) $11,335.00
Profit from Aug 2011 not included in Arcturus stmts Total $11,335.00
($710,594.21)
$198,970.45

file:///conversion/tmp/activity_task_scratch/610624173.xls
Statu Posted Unit Journal ID Journal Da Ledger Account CAD Amount Foreign Currenc
3/31/2012 (13,348.33)

3/31/2012 0000231366 11,335.00

3/31/2012 5,054,951.61

3/31/2012 (1,435.36)
P 4/4/2012 UCALG 0000232733 4/1/2012 ACTUAL 12205 (2,214.47) CAD
P 5/8/2012 UCALG 0000236660 4/30/2012 ACTUAL 12205 139,687.03 CAD
P 5/25/2012 UCALG 0000238482 4/30/2012 ACTUAL 12205 (6,778.89) CAD
P 6/11/2012 UCALG 0000240265 5/31/2012 ACTUAL 12205 123,072.29 CAD
P 6/13/2012 UCALG 0000240529 5/31/2012 ACTUAL 12205 (7,765.23) CAD
P 7/9/2012 UCALG 0000243221 6/30/2012 ACTUAL 12205 217,098.95 CAD
P 7/20/2012 UCALG 0000244392 7/20/2012 ACTUAL 12205 18,597.90 CAD
P 8/8/2012 UCALG 0000246310 7/31/2012 ACTUAL 12205 13,238.19 CAD
P 8/13/2012 UCALG 0000246648 8/13/2012 ACTUAL 12205 (9,418.93) CAD
P 8/14/2012 UCALG 0000246741 7/31/2012 ACTUAL 12205 18,747.56 CAD
P 9/7/2012 UCALG 0000249235 8/31/2012 ACTUAL 12205 102,610.28 CAD
P 9/14/2012 UCALG 0000249775 8/31/2012 ACTUAL 12205 8,587.59 CAD
P 10/9/2012 UCALG 0000252206 9/30/2012 ACTUAL 12205 288,300.45 CAD
P 10/9/2012 UCALG 0000252208 9/30/2012 ACTUAL 12205 (5,773,230.99) CAD
P 10/11/2012 UCALG 0000252477 9/30/2012 ACTUAL 12205 16,935.80 CAD

198,970.45
Line Descr
GST Payable Outstanding
Profit from Aug 2011 not included in Arcturus
stmts
Arcturus Statement (Owner's Equity +
Current Period Earnings)
Amount not included in Arcturus
statements
Pay to Arcuturus Realty
Research Centre Esso Apr 2012
Rental property GST provision
Research Centre (Esso) May 12
GST provision for May 2012- RP
Research Centre (Esso) June 12
Rental Property GST provision
Research Centre (Esso) July 12
Res Centre (Esso) Rev July_12
GST provision for July (RP)
Research Centre (Esso) Aug 12
Rental property GST provision
Research Centre(Esso) Sept12
Esso Bld Capital Imp Sept 2012
GST provision 092012 Rental Pr
Descr
Prior year's entries
Prior year's entries
Prior year's entries
Prior year's entries
Cheque from Bentall Kennedy re
Deferred Recoverable Expense E
GST provision for April 2012 (
Deferred Recoverable Expense E
GST provision for May 2012 (Ma
Deferred Recoverable Expense E
GST provision for June (Main c
Deferred Recoverable Expense f
Adjust Def recoverable expense
GST provision for July (Main c
Deferred Recoverable Expense E
GST provision for August 2012
Deferred Recoverable Exp Sept
Capital Improvements to Esso B
GST provision for September 20
 Reconciling
User Source Reconciliation Description Status
GST Provision Detail of account

Profit from Aug 2011 not included in Arcturus stmts Reconciling Item

Arcturus Statement Mar 31, 2012 Reconciling Item

Amount not included in Arcturus statements Reconciling Item

10095785 FRP Pay to Arcuturus Realty Reconciling Item
10000410 FRP Deferred Recoverable Expenses F2012 Detail of account
10084602 FRP GST Provision Detail of account
10000410 FRP Deferred Recoverable Expenses F2012 Detail of account
10084602 FRP GST Provision Detail of account
10000410 FRP Deferred Recoverable Expenses F2012 Detail of account
10084602 FRP GST Provision Detail of account
10000410 FRP Deferred Recoverable Expenses F2012 Detail of account
10000410 FRP Deferred Recoverable Expenses F2012 Detail of account
10084602 FRP GST Provision Detail of account
10000410 FRP Deferred Recoverable Expenses F2012 Detail of account
10084602 FRP GST Provision Detail of account
10000410 FRP Deferred Recoverable Expenses F2012 Detail of account
10000410 FRP Esso Bld Capital Imp Sept 2012 Reconciling Item
10084602 FRP GST Provision Detail of account
 R 55F INR P T4
ZZM ENUB S D DM AR TIAN
23091 - University of Calgary Research
Balance S heet - Detail
10/01/2012 14:43:30 As At: Se pte mbe r 30, 2012

Le dge r Type (B udge t):

R pt La yo ut ID:
BA
S TANDAR D_V3
AMO UNTS C HANGE
CP
urre
riont
r P rio r C urrent C urre nt
OBJ SUB Description
P e rio d P e rio d Ye a r End M o nth C ha nge Ye a r C hange

AS S ETS
1100 C a s h & S ho rt Te rm Inve s tm e nts

1110 Cas h

1111 B a nk Ac co unt B a nk Ac c o unt

1 1,440,859.77 1,198,601.23 964,476.89 242,258.54 476,382.88

B a nk A c c o unt 1,4 4 0 ,8 5 9 .7 7 1,19 8 , 6 0 1. 2 3 9 6 4 ,4 7 6 . 8 9 2 4 2 ,2 5 8 .5 4 4 7 6 ,3 8 2 . 8 8

Cas h 1,4 4 0 ,8 5 9 .7 7 1,19 8 , 6 0 1. 2 3 9 6 4 ,4 7 6 . 8 9 2 4 2 ,2 5 8 .5 4 4 7 6 ,3 8 2 . 8 8
C a s h & S h o rt T e rm In v e s t m e n t s 1,4 4 0 ,8 5 9 .7 7 1,19 8 , 6 0 1. 2 3 9 6 4 ,4 7 6 . 8 9 2 4 2 ,2 5 8 .5 4 4 7 6 ,3 8 2 . 8 8
1200 Ac c o unts R e c e ivable
1210 A/R - C o ntro l 4,356.23 3,431.36 349.84 924.87 4,006.39
1210 C o nve rs io n - A/R De ta ils
A/R Ac c rua l-Othe r
1220 A/R Ac c rua l-Te na nts
1228 A/R -Te nant S e rvice 876.84 730.00 730.00 146.84 146.84
A / R A c c ru a l- T e n a n t s 8 7 6 .8 4 7 3 0 .0 0 7 3 0 .0 0 14 6 . 8 4 14 6 .8 4
A c c o u n t s R e c e iv a b le 5 , 2 3 3 .0 7 4 ,16 1. 3 6 1, 0 7 9 .8 4 1,0 7 1. 7 1 4 ,15 3 .2 3
1400 P re pa ids & Depo s its
1410 P re pa id Expe ns e
1419 P re pa id Othe r 15,628.05 23,536.86 7,911.88 (7,908.81) 7,716.17
P re p a id E xp e n s e 15 ,6 2 8 . 0 5 2 3 , 5 3 6 .8 6 7 , 9 11.8 8 ( 7 , 9 0 8 .8 1) 7 ,7 16 .17
P re p a id s & D e p o s it s 15 ,6 2 8 . 0 5 2 3 , 5 3 6 .8 6 7 , 9 11.8 8 ( 7 , 9 0 8 .8 1) 7 ,7 16 .17
1500 De ferre d C o s ts

1513 De fe rre d C o s ts - R ec o ve ra ble

1514 De fe rre d C o s ts - R ec o ve ra ble
10 De fe rre d C o s ts - R ec o ve ra ble 6,258,025.24 6,258,025.24 6,258,025.24
50 Ac c um Am o rt-De f C o s ts R e c o v (1,581,899.66) (1,546,281.55) (1,510,663.55) (35,618.11) (71,236.11)
D e f e rre d C o s t s - R e c o v e ra b le 4 , 6 7 6 ,12 5 .5 8 4 ,7 11, 7 4 3 .6 9 4 , 7 4 7 ,3 6 1. 6 9 ( 3 5 , 6 18 . 11) ( 7 1, 2 3 6 .11)
D e f e rre d C o s t s - R e c o v e ra b le 4 , 6 7 6 ,12 5 .5 8 4 ,7 11, 7 4 3 .6 9 4 , 7 4 7 ,3 6 1. 6 9 ( 3 5 , 6 18 . 11) ( 7 1, 2 3 6 .11)
1550 Lea s ing C o s ts - WIP

R 55F INR P T4
ZZM ENUB S D DM AR TIAN
23091 - University of Calgary Research
Balance S heet - Detail
10/01/2012 14:43:30
Le ve l o f Deta il 7
Le dge r Type (Ac tua l): AA
As At: S e pte mbe r 30, 2012
Le dge r Type (B udge t):
R pt La yo ut ID:
BA
S TANDAR D_V3
AMO UNTS C HANGE
C urre nt P e rio d P rio r P e rio d P rio r Ye a r End C urre nt M o nth C urre nt Ye a r
OB J S UB De s c riptio n C ha nge C ha nge

D e f e rre d C o s t s 4 , 6 7 6 ,12 5 .5 8 4 ,7 11, 7 4 3 .6 9 4 ,7 4 7 ,3 6 1. 6 9 ( 3 5 , 6 18 . 11) ( 7 1, 2 3 6 .11)

2100 Inc o m e P ro duc ing P ro pe rtie s
2116 De ferre d C o s ts - No n-R e c o v
10 De ferre d C o s ts - No n-R e c o v 1,097,105.41 1,097,105.42 1,097,105.41 (0.01)

D e f e rre d C o s t s - N o n - R e c o v 1,0 9 7 ,10 5 . 4 1 1,0 9 7 , 10 5 .4 2 1, 0 9 7 ,10 5 .4 1 ( 0 .0 1)

In c o m e P ro d u c in g P ro p e rt ie s 1,0 9 7 ,10 5 . 4 1 1,0 9 7 , 10 5 .4 2 1, 0 9 7 ,10 5 .4 1 ( 0 .0 1)
C a p it a l A s s e t s 5 , 7 7 3 ,2 3 0 . 9 9 5 ,8 0 8 ,8 4 9 . 11 5 ,8 4 4 ,4 6 7 . 10 ( 3 5 , 6 18 . 12 ) ( 7 1, 2 3 6 .11)

T OTA L A S S ETS 7 , 2 3 4 , 9 5 1. 8 8                           7 , 0 3 5 , 14 8 . 5 6                           6 , 8 17 , 9 3 5 . 7 1                               19 9 , 8 0 3 . 3 2                               4 17 , 0 16 . 17

LIAB ILITIES
3000 Lia bilitie s
3100 Ac c o unts P a yble & Ac crue d Lia b
3110 Ac c o unts P a ya ble
3112 Ac c o unts P a ya ble - C o ntro l 10,947.11 89,047.64 (78,100.53) 10,947.11
A c c o u n t s P a ya b le
10 , 9 4 7 .11 8 9 , 0 4 7 .6 4 ( 7 8 , 10 0 . 5 3 ) 10 , 9 4 7 .11
3120 Ac c rue d Lia bilitie s
3122 Acc rued Opera ting C o s t
15 Ac c r Lia b - R e a lty Ta xe s
1,042.07 1,691.76 1,776.21 (649.69) (734.14)
49 Ac cr Lia b - Other
A c c ru e d O p e ra t in g C o s t
1,078,595.28 955,674.42 1,088,172.20 122,920.86 (9,576.92)
3124 Acc rued R e co ve rie s
1, 0 7 9 ,6 3 7 .3 5 9 5 7 , 3 6 6 .18 1, 0 8 9 ,9 4 8 . 4 1 12 2 , 2 7 1. 17 ( 10 , 3 11.0 6 )
05 Ac cr Lia b-R e a lty Ta x R e c o v
10 Ac c r Lia b-Op C o s t R e c o ve ry
A c c ru e d R e c o v e rie s 3,238.56 3,238.56 3,238.56

215,790.19 215,790.19 215,790.19

2 19 , 0 2 8 .7 5 2 19 , 0 2 8 . 7 5 2 19 ,0 2 8 .7 5
A c c ru e d Lia b ilit ie s 1,2 9 8 ,6 6 6 .10 1,17 6 , 3 9 4 .9 3 1, 3 0 8 ,9 7 7 . 16 12 2 , 2 7 1. 17 ( 10 , 3 11.0 6 )
3150 Va lue Adde d Ta xe s (Ne t)
 T OTA L A S S ETS 7 , 2 3 4 , 9 5 1. 8 8                           7 , 0 3 5 , 14 8 . 5 6                           6 , 8 17 , 9 3 5 . 7 1                               19 9 , 8 0 3 . 3 2                               4 17 , 0 16 . 17
LIAB ILITIES
3000 Lia bilitie s
3100 Ac c o unts P a yble & Ac crue d Lia b
3110 Ac c o unts P a ya ble
3112 Ac c o unts P a ya ble - C o ntro l 10,947.11 89,047.64 (78,100.53) 10,947.11
A c c o u n t s P a ya b le
10 , 9 4 7 .11 8 9 , 0 4 7 .6 4 ( 7 8 , 10 0 . 5 3 ) 10 , 9 4 7 .11
3120 Ac c rue d Lia bilitie s
3122 Acc rued Opera ting C o s t
15 Ac c r Lia b - R e a lty Ta xe s
1,042.07 1,691.76 1,776.21 (649.69) (734.14)
49 Ac cr Lia b - Other
A c c ru e d O p e ra t in g C o s t
1,078,595.28 955,674.42 1,088,172.20 122,920.86 (9,576.92)
3124 Acc rued R e co ve rie s
1, 0 7 9 ,6 3 7 .3 5 9 5 7 , 3 6 6 .18 1, 0 8 9 ,9 4 8 . 4 1 12 2 , 2 7 1. 17 ( 10 , 3 11.0 6 )
05 Ac cr Lia b-R e a lty Ta x R e c o v
10 Ac c r Lia b-Op C o s t R e c o ve ry
A c c ru e d R e c o v e rie s 3,238.56 3,238.56 3,238.56
215,790.19 215,790.19 215,790.19
2 19 , 0 2 8 .7 5 2 19 , 0 2 8 . 7 5 2 19 ,0 2 8 .7 5
A c c ru e d Lia b ilit ie s 1,2 9 8 ,6 6 6 .10 1,17 6 , 3 9 4 .9 3 1, 3 0 8 ,9 7 7 . 16 12 2 , 2 7 1. 17 ( 10 , 3 11.0 6 )
3150 Va lue Adde d Ta xe s (Ne t)

3152 Va lue Adde d Ta xe s (Ne t) GS T Input Ta x C re dit

5 (9,510.39) (17,971.04) (7,678.82) 8,460.65 (1,831.57)

R 55F INR P T4
ZZM ENUB S D DM AR TIAN
23091 - University of Calgary Research
Balance S heet - Detail
10/01/2012 14:43:30
Le ve l o f Deta il 7
Le dge r Type (Ac tua l): AA
As At: S e pte mbe r 30, 2012
Le dge r Type (B udge t):
R pt La yo ut ID:
BA
S TANDAR D_V3
AMO UNTS C HANGE
C urre nt P e rio d P rio r P e rio d P rio r Ye a r End C urre nt M o nth C urre nt Ye a r
OB J S UB De s c riptio n C ha nge C ha nge

10 GS T P a ya ble 26,446.19 26,504.63 26,426.38 (58.44) 19.81

Va lu e A d d e d T a xe s ( N e t ) 16 ,9 3 5 . 8 0 8 , 5 3 3 .5 9 18 ,7 4 7 .5 6 8 , 4 0 2 .2 1 ( 1, 8 11.7 6 )
Va lu e A d d e d T a xe s ( N e t ) 16 ,9 3 5 . 8 0 8 , 5 3 3 .5 9 18 ,7 4 7 .5 6 8 , 4 0 2 .2 1 ( 1, 8 11.7 6 )
A c c o u nt s P a yb le & A c c ru e d 1,3 2 6 ,5 4 9 . 0 1 1,2 7 3 , 9 7 6 .16 1,3 2 7 , 7 2 4 .7 2 5 2 ,5 7 2 .8 5 ( 1, 17 5 . 7 1)
Lia b ilit ie s 1,3 2 6 ,5 4 9 . 0 1 1,2 7 3 , 9 7 6 .16 1,3 2 7 , 7 2 4 .7 2 5 2 ,5 7 2 .8 5 ( 1, 17 5 . 7 1)

T o t a l Lia b ilit ie s 1,3 2 6 , 5 4 9 .0 1 1, 2 7 3 ,9 7 6 . 16 1, 3 2 7 ,7 2 4 . 7 2 5 2 ,5 7 2 . 8 5 ( 1, 17 5 .7 1)

OWNER 'S EQUITY
4000 Owners ' Equity

4400 P ro pe rty Owne rs ' Equity

4410 C a pita l
4411 C a pita l
20 C a pita l C o ntributio ns 1,404,927.53 1,396,393.94 1,377,646.38 8,533.59 27,281.15

40 Dra wings (15,466,355.92) (15,466,355.92) (15,466,355.92)

C a p it a l ( 14 ,0 6 1,4 2 8 . 3 9 ) ( 14 ,0 6 9 , 9 6 1. 9 8 ) ( 14 ,0 8 8 , 7 0 9 .5 4 ) 8 ,5 3 3 . 5 9 2 7 ,2 8 1.15
C a p it a l ( 14 ,0 6 1,4 2 8 . 3 9 ) ( 14 ,0 6 9 , 9 6 1. 9 8 ) ( 14 ,0 8 8 , 7 0 9 .5 4 ) 8 ,5 3 3 . 5 9 2 7 ,2 8 1.15
4420 R e ta ine d Ea rnings

4421 R e ta ine d Ea rnings

10 R e ta ine d Ea rnings 19,578,920.53 19,578,920.53 17,476,551.37

R e t a in e d E a rn in g s 19 ,5 7 8 , 9 2 0 .5 3 19 ,5 7 8 ,9 2 0 .5 3 17 , 4 7 6 ,5 5 1.3 7 2 ,10 2 ,3 6 9 .16

R e t a in e d E a rn in g s 19 ,5 7 8 , 9 2 0 .5 3 19 ,5 7 8 ,9 2 0 .5 3 17 , 4 7 6 ,5 5 1.3 7 2 ,10 2 ,3 6 9 .16
P ro p e rt y O wn e rs ' E q u it y 5 , 5 17 ,4 9 2 .14 5 ,5 0 8 ,9 5 8 . 5 5 3 , 3 8 7 ,8 4 1. 8 3 8 ,5 3 3 . 5 9 2 ,12 9 ,6 5 0 .3 1
O wn e rs ' E q u it y 5 , 5 17 ,4 9 2 .14 5 ,5 0 8 ,9 5 8 . 5 5 3 , 3 8 7 ,8 4 1. 8 3 8 ,5 3 3 . 5 9 2 ,12 9 ,6 5 0 .3 1
T o t a l O wn e rs E q u it y 5 , 5 17 ,4 9 2 .14 5 ,5 0 8 ,9 5 8 . 5 5 3 , 3 8 7 ,8 4 1. 8 3 8 ,5 3 3 . 5 9 2 ,12 9 ,6 5 0 .3 1

5000 C urrent P e rio d Ea rnings 390,910.73 252,213.85 2,102,369.16 138,696.88 (1,711,458.43)

T o t a l Lia b ilit ie s a n d O wn e r's E q u it y 7 , 2 3 4 , 9 5 1. 8 8                           7 , 0 3 5 , 14 8 . 5 6                           6 , 8 17 , 9 3 5 . 7 1                               19 9 , 8 0 3 . 3 2                                4 17 , 0 16 . 17

Status Posted Unit Journal ID Journal Da Ledger Fund Account CAD Amount

3/31/2012 (5,156,346.85)
P 4/7/2012 UCALG 0000233120 4/1/2012 ACTUAL 12205 5,156,346.85
P 5/8/2012 UCALG 0000236741 4/30/2012 ACTUAL 12205 (5,500,325.69)
P 5/8/2012 UCALG 0000236741 5/1/2012 ACTUAL 12205 5,500,325.69
P 6/11/2012 UCALG 0000240260 5/31/2012 ACTUAL 12205 (5,994,669.10)
P 6/11/2012 UCALG 0000240260 6/1/2012 ACTUAL 12205 5,994,669.10
P 7/9/2012 UCALG 0000243223 6/30/2012 ACTUAL 12205 (5,902,090.85)
P 7/9/2012 UCALG 0000243223 7/1/2012 ACTUAL 12205 5,902,090.85
P 8/8/2012 UCALG 0000246274 7/31/2012 ACTUAL 12205 (5,844,467.10)
P 8/8/2012 UCALG 0000246274 8/1/2012 ACTUAL 12205 5,844,467.10
P 9/7/2012 UCALG 0000249236 8/31/2012 ACTUAL 12205 (5,808,849.11)
P 9/7/2012 UCALG 0000249236 9/1/2012 ACTUAL 12205 5,808,849.11

Balance must always be zero $ -

-
Foreign Cu Foreign Amount Line Descr Descr User Source
Capital transferred to Long term assets
(account 16099)
Prior year's entries
CAD 5,156,346.85 Esso Bld Other LT Assets Deferred Re 10095785 FRP
CAD (5,500,325.69) Esso Bldg Other LT Assets Capital Imp 10000410 FRP
CAD 5,500,325.69 Esso Bldg Other LT Assets Capital Imp 10095785 FRP
CAD (5,994,669.10) Esso (URC) Bldg Other LT Asset Capital Imp 10000410 FRP
CAD 5,994,669.10 Esso (URC) Bldg Other LT Asset Capital Imp 10095785 FRP
CAD (5,902,090.85) Esso Bld Other Long Term Asset Capital Imp 10000410 FRP
CAD 5,902,090.85 Esso Bld Other Long Term Asset Capital Imp 10095785 FRP
CAD (5,844,467.10) Esso Bldg Other LT Asset Capital Imp 10000410 FRP
CAD 5,844,467.10 Esso Bldg Other LT Asset Capital Imp 10095785 FRP
CAD (5,808,849.11) Esso Bld Other Long Term Asset Capital Imp 10000410 FRP
CAD 5,808,849.11 Esso Bld Other Long Term Asset Capital Imp 10095785 FRP
Detail of account
 Instructions for Balance Sheet Reconciliations
Purpose of Balance Sheet Reconciliations:

Balance Sheet reconciliations are performed to ensure the integrity of all transactions in the account. Items need
to be appropriately coded into correct accounts and the age of the item needs to be appropriate for the use of the
account. This activity greatly increases the University's ability to proactively identify and resolve issues that could
result in misstatements of its financial records and lead to substantial write-offs.

Continuity of Reconciliations

Reconciliations completed on a monthly basis are a continuation of the previous month's transactions. Because of
this continuity, cells such as Account Name & Description, Purpose of Account and preparer and reviewer's name
and contact info (unless new staff member) do not need to be filled in each month. Make a copy of the previous
month's spreadsheet and rename it for the current month. The naming convention is Account #, faculty/DeptID,
Period. For example: 20190FacultyorDeptNameSep2012.xlsx

Reviewing and submitting

The reconciliation must be reviewed by the assigned individual and then forwarded by email to
reconciliations@ucalgary.ca
Procedures
¨Each reconciliation must be on a separate excel sheet.
¨If supporting documentation is available for the account, copy and paste it to the Supporting
Documentation sheet. For example, lease amortization schedule.
Yellow Highlighted Cells
Fill-in all yellow highlighted cells with required information. Descriptions of these cells have been inserted as
comments.
People Soft General Ledger Balance
¨Obtain a general ledger account balance from the General Ledger/Inquiry screen and copy the screen to the PS
Ledger Balance sheet (see Detailed PS Instructions) .
¨Enter current balance in reconciliation (cell H11).
Blue Highlighted Cells
¨Fill-in the blue-highlighted cells that match the type of account that is being reconciled. An account with a sub-
module will use cell G13 to indicate the report balance.
¨Those accounts without a sub-module will list the transaction(s) of the account starting on line 18.
Sub-Module Report Balance

¨This field is to be used only where the account is a sub-module controlled account. If it is not, skip this step and
proceed to Details of Account.
¨The sub-module report must be imported onto the supporting documentation sheet. The balance of the report
is to be linked or copied to the reconciliation sheet (cell F13). This is done to help reviewers/auditors ensure
correctness.
 Details of Account

¨Each month the new transactions need to be added to the Current Outstanding Items sheet. Identify matching
detail items that sum to zero. Cut and paste these items to the Cleared Items sheet and make sure the CAD
Amount column always equals zero. (see Detailed PS Instructions)
¨The remaining detail items on the Current Outstanding Items sheet make up the new balance for the account for
the current period. Double check that the total in the CAD Amount column matches the GL Balance.
¨Fill in the additional columns on the Current Outstanding Items sheet (see Detailed PS Instructions sheet).
¨Fill in the details of account on the reconciliation sheet using transaction descriptions that can be easily
recognized by reviewers/auditors. This may or may not be clear from the Line Description or Description fields in
PeopleSoft to individuals outside the department where the reconciliation originated. Some items may need
additional investigation to determine the appropriate details, i.e. sub-ledger charges.
¨If the volume of transactions is high, a pivot table may be created to sort transactions by Reconciliation Status
and Details of Account. This will enable easier input of transactions into the reconciliation template (see Detailed
PS Instructions)

Difference between general ledger and sub-module or account details

If an amount appears in the difference cell, these items must be explained separately under Reconciling Items
section.
Red Highlighted Cells
Reconciling items section is to be filled in when required
Reconciling items

¨List the items separately (like items may be grouped together) with a description, proposed corrective action
and date to be processed that totals the amount of the difference between general ledger and sub-module or
accounts details line.
¨ If there are unknown discrepancies please ask appropriate person for help to find out what items are.
Additional General Ledger information may be obtained from Cognos. Unknown outstanding items may go back
several periods if they have not been reconciled.

Unreconciled Balance
The unreconciled amount must be zero. All unknown discrepancies must be explained in the reconciling items
section.
People Soft General Ledger Balance

Path to Ledger Inquiry Screen:

PeopleSoft Financials/General Ledger/Review Financial Information/Ledger

At the ledger inquiry screen, click on add a new value

enter any character in the inquiry name box and click on search -
creare ledger inquiry???

On the ledger inquiry screen fill in the following:

Unit = UCALG
Ledger = ACTUAL
Fiscal Year = 2013 (for any month in the fiscal year ended March 31, 2013)
From Period 1 to Period X (the current month being reconciled)
Select Show YTD Balance and Only in Base Currency to show CAD balance

Account = XXXXX
Dept ID - XXXXX (only if applicable)

Select Search

Manually picking up prior year's balance

If the prior has not been closed, the prior year's balance
must be added to the opening balance. Follow the steps
above change fiscal year to prior year and choose from
period 1 to 12. Add the prior year's balance to the
balance obtained in the current year.

Copy Screen shot and paste into Account Reconciliation spreadsheet in GL

Balance tab

PS GL Balance is at bottom of screen, Posted Total Amount

Details of Account

PeopleSoft Financials/Main Menu/Reporting Tools/Query/Query Viewer

Search by: Query Named

UC_GL_JRNL_BY_ACCT_SRC_PUB Journal by Account with Source

Select Search

Select Run to Excel

Fill in details below

Account: XXXXX
Start Date 2012/09/01
End Date 2012/09/30

Click on View Results

The Excel spreadsheet is usually sitting in the task bar
¨Open the Excel Spreadsheet

¨Copy and Paste the current transactions onto the Current Outstanding Items
tab of the reconciliation, adding them to the end of the sheet which contains all
prior period's outstanding items.

¨Ensure that the total CAD Amount column on the Current Outstanding Items
tab sums to the screen shot of PeopleSoft GL Balance for the reconciling
period.

¨Add two columns to the right of the data. Column headings are to be named
Reconciliation Description and Reconciling Status.
¨The Reconcilitiation Description is a description that reviewers/auditors can
understand without asking questions.
¨Reconciling Status is used to dictate where the transaction belongs on the
reconciliation sheet; either in detailed transactions or reconciling items.

¨If the account has many transactions, ie. 20+ transactions; a pivot table may
be created using the reconciliation status and reconciliation description
columns to easily sort and view data. This data can then be copied and pasted
into the reconcilation sheet.

Information for the first reconciliation of the Current Fiscal Year

To obtain all transaction details use start date 2012/04/01 to ensure that all
opening balances are picked up. The opening balances (journal ID's beginning
with a CL) do not contain details, however will equal those items remaining on
the March 31, 2012 account reconciliation. Verify that outstanding entries from
March match the CL entries in April. The March entries with the details should
be kept and the April CL entries deleted.