Accounting Worksheet
Business name: Accounting period:
Account code Account Trial balance Adjusting entries Adjusted trial balance Income statement Balance sheet
Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
Cash on Hand 0.00 0.00
Cash in Bank 0.00 0.00
Accounts Receivable 0.00 0.00
Notes Receivable (! year, 15%, due July 1, 2022) 0.00 0.00
Merchandise Inverntory January 1 0.00 0.00
Prepaid Rent 0.00 0.00
Supplies Inventory 0.00 0.00
Furniture & Fixtures 0.00 0.00
Acc. Depreciation 0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
VAT liability 0.00 0.00
© 2013 www.double-entry-bookkeeping.com 811120833.xlsx
Accounting Worksheet
Business name: Accounting period:
Account code Account Trial balance Adjusting entries Adjusted trial balance Income statement Balance sheet
Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
PAYE 0.00 0.00
National Insurance 0.00 0.00
Net wages control 0.00 0.00
Pension fund 0.00 0.00
Loans 0.00 0.00
Hire purchase 0.00 0.00
Corporation tax 0.00 0.00
Mortgages 0.00 0.00
Preference shares 0.00 0.00
Reserves 0.00 0.00
Undistributed reserves 0.00 0.00
Profit & Loss Account 0.00 0.00
Sales type A 0.00 0.00
Sales type B 0.00 0.00
Sales type C 0.00 0.00
Discounts allowed 0.00 0.00
Sales type D 0.00 0.00
Sales type E 0.00 0.00
Sale of Assets 0.00 0.00
Credit charges 0.00 0.00
Miscellaneous income 0.00 0.00
Royalties received 0.00 0.00
Commissions received 0.00 0.00
Insurance claims 0.00 0.00
Rent income 0.00 0.00
Distribution & carriage 0.00 0.00
Materials purchased 0.00 0.00
Materials imported 0.00 0.00
Miscellaneous purchases 0.00 0.00
Packaging 0.00 0.00
Discounts taken 0.00 0.00
© 2013 www.double-entry-bookkeeping.com 811120833.xlsx
Accounting Worksheet
Business name: Accounting period:
Account code Account Trial balance Adjusting entries Adjusted trial balance Income statement Balance sheet
Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
Carriage 0.00 0.00
Import duty 0.00 0.00
Transport insurance 0.00 0.00
Opening stock 0.00 0.00
Closing stock 0.00 0.00
Productive Labour 0.00 0.00
Cost of sales labour 0.00 0.00
Sub-contractors 0.00 0.00
Sales commissions 0.00 0.00
Sales promotion 0.00 0.00
Advertising 0.00 0.00
Gifts & samples 0.00 0.00
PR 0.00 0.00
Miscellaneous expenses 0.00 0.00
Gross wages 0.00 0.00
Directors salaries 0.00 0.00
Directors remuneration 0.00 0.00
Staff salaries 0.00 0.00
Wages regular 0.00 0.00
Wages casual 0.00 0.00
Employers NI 0.00 0.00
Employers pensions 0.00 0.00
Recruitment expenses 0.00 0.00
Adjustments 0.00 0.00
SSP reclaimed 0.00 0.00
SMP reclaimed 0.00 0.00
Rent 0.00 0.00
Water rates 0.00 0.00
General rates 0.00 0.00
Premises insurance 0.00 0.00
Electricity 0.00 0.00
© 2013 www.double-entry-bookkeeping.com 811120833.xlsx
Accounting Worksheet
Business name: Accounting period:
Account code Account Trial balance Adjusting entries Adjusted trial balance Income statement Balance sheet
Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
Gas 0.00 0.00
Oil 0.00 0.00
Other heating costs 0.00 0.00
Motor fuel 0.00 0.00
Motor repairs 0.00 0.00
Licenses 0.00 0.00
Vehicle insurance 0.00 0.00
Miscellaneous motor 0.00 0.00
Scale charges 0.00 0.00
Travelling 0.00 0.00
Car hire 0.00 0.00
Hotels 0.00 0.00
UK Entertainment 0.00 0.00
Overseas Entertainment 0.00 0.00
Overseas travelling 0.00 0.00
Subsistence 0.00 0.00
Printing 0.00 0.00
Postage & carriage 0.00 0.00
Telephone 0.00 0.00
Telex/telegram/fax 0.00 0.00
Office stationery 0.00 0.00
Books etc 0.00 0.00
Legal fees 0.00 0.00
Audit & accountancy fees 0.00 0.00
Consultancy fees 0.00 0.00
Professional fees 0.00 0.00
Equipment hire 0.00 0.00
Office m/c maintenance 0.00 0.00
Repairs & renewals 0.00 0.00
Cleaning 0.00 0.00
Laundry 0.00 0.00
© 2013 www.double-entry-bookkeeping.com 811120833.xlsx
Accounting Worksheet
Business name: Accounting period:
Account code Account Trial balance Adjusting entries Adjusted trial balance Income statement Balance sheet
Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
Premises expenses 0.00 0.00
Bank interest paid 0.00 0.00
Bank charges 0.00 0.00
Currency charges 0.00 0.00
Loan interest paid 0.00 0.00
HP interest 0.00 0.00
Credit charges 0.00 0.00
Exchange rate variance 0.00 0.00
Depreciation 0.00 0.00
Plant & m/cy depreciation 0.00 0.00
Furniture/fit. depreciation 0.00 0.00
Vehicle depreciation 0.00 0.00
Office equip. depreciation 0.00 0.00
Bad debt write off 0.00 0.00
Bad debt provision 0.00 0.00
Donations 0.00 0.00
Subscriptions 0.00 0.00
Clothing costs 0.00 0.00
Training costs 0.00 0.00
Insurance 0.00 0.00
Refreshments 0.00 0.00
Suspense account 0.00 0.00
Mispostings account 0.00 0.00
Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
© 2013 www.double-entry-bookkeeping.com 811120833.xlsx
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