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Ratio classes
Ratio classes are used in performing analytical review and in documenting the Summary of Uncorrected Misstatements document. For correct presentation of transactions on the Summary of Uncorrected Misstatements document, you must specify the appropriate ratio class for each Balance Sheet item. In addition, for Working Papers to calculate financial ratios correctly, ratio classes must be assigned to the accounts in the Trial Balance.
Ratio classes can be assigned under Account, Working Trial Balance or Mapping. If map numbers are already assigned to the client chart of accounts, the ratio class column should be completed.
