Final answer:
It is true that worksheet entries are booked to provide the trial balance amounts used to prepare the government-wide financial statements, converting governmental funds data to the accrual basis of accounting.
Step-by-step explanation:
The statement that worksheet entries are booked to provide the trial balance amounts used to prepare the government-wide financial statements is true. Government-wide financial statements include the statement of net position and the statement of activities, which reflect the full accrual basis of accounting in contrast to the fund financial statements that might use other bases of accounting. When preparing the government-wide financial statements, a government entity makes adjustments to the fund financial statements by booking worksheet entries that convert the governmental funds' data (usually maintained on a modified accrual basis) to the accrual basis of accounting. These worksheet entries ensure the trial balance reflects all assets, liabilities, revenues, and expenses in accordance with the full accrual accounting.