Preparation of GAAP compliant financial statements and research financial reporting often require transactions to be reported that are not always recorded where or when we need them in our financial systems. By using an additional chart you can record working paper, consolidation and adjusting entries in Banner without leaving your months open for extended periods of time. Using multiple charts has eliminated supplemental excel workbooks and an access database allowing us to produce consolidated financial statement information and research statements directly from the information in Banner. Capturing all working paper and adjusting entries in another chart has resulted in more robust financial reporting.