Professional Documents
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Accounting period: Adjusting entries Debit Credit Adjusted trial balance Debit Credit Income statement Debit Credit Balance sheet Debit Credit
Credit
2013 www.double-entry-bookkeeping.com
195152716.xlsx.ms_office
Accounting Worksheet
Business name: Account code Account Trial balance Debit
2310 2320 2330 3010 3100 3101 3200 4000 4001 4002 4009 4100 4101 4200 4400 4900 4901 4902 4903 4904 4905 5000 5001 5002 5003 5009 5100 5101 5102 5200 5201 6000 6001 6002 6100 6200 Hire purchase Corporation tax Mortgages Preference shares Reserves Undistributed reserves Profit & Loss Account Sales type A Sales type B Sales type C Discounts allowed Sales type D Sales type E Sale of Assets Credit charges Miscellaneous income Royalties received Commissions received Insurance claims Rent income Distribution & carriage Materials purchased Materials imported Miscellaneous purchases Packaging Discounts taken Carriage Import duty Transport insurance Opening stock Closing stock Productive Labour Cost of sales labour Sub-contractors Sales commissions Sales promotion
Accounting period: Adjusting entries Debit Credit Adjusted trial balance Debit Credit Income statement Debit Credit Balance sheet Debit Credit
Credit
2013 www.double-entry-bookkeeping.com
195152716.xlsx.ms_office
Accounting Worksheet
Business name: Account code Account Trial balance Debit
6201 6202 6203 6900 7000 7001 7002 7003 7004 7005 7006 7007 7008 7009 7010 7011 7100 7102 7103 7104 7200 7201 7202 7203 7300 7301 7302 7303 7304 7350 7400 7401 7402 7403 7404 7405 Advertising Gifts & samples PR Miscellaneous expenses Gross wages Directors salaries Directors remuneration Staff salaries Wages regular Wages casual Employers NI Employers pensions Recruitment expenses Adjustments SSP reclaimed SMP reclaimed Rent Water rates General rates Premises insurance Electricity Gas Oil Other heating costs Motor fuel Motor repairs Licenses Vehicle insurance Miscellaneous motor Scale charges Travelling Car hire Hotels UK Entertainment Overseas Entertainment Overseas travelling
Accounting period: Adjusting entries Debit Credit Adjusted trial balance Debit Credit Income statement Debit Credit Balance sheet Debit Credit
Credit
2013 www.double-entry-bookkeeping.com
195152716.xlsx.ms_office
Accounting Worksheet
Business name: Account code Account Trial balance Debit
7406 7500 7501 7502 7503 7504 7505 7600 7601 7602 7603 7700 7701 7800 7801 7802 7803 7900 7901 7902 7903 7904 7905 7906 8000 8001 8002 8003 8004 8100 8102 8200 8201 8202 8203 8204 Subsistence Printing Postage & carriage Telephone Telex/telegram/fax Office stationery Books etc Legal fees Audit & accountancy fees Consultancy fees Professional fees Equipment hire Office m/c maintenance Repairs & renewals Cleaning Laundry Premises expenses Bank interest paid Bank charges Currency charges Loan interest paid HP interest Credit charges Exchange rate variance Depreciation Plant & m/cy depreciation Furniture/fit. depreciation Vehicle depreciation Office equip. depreciation Bad debt write off Bad debt provision Donations Subscriptions Clothing costs Training costs Insurance
Accounting period: Adjusting entries Debit Credit Adjusted trial balance Debit Credit Income statement Debit Credit Balance sheet Debit Credit
Credit
2013 www.double-entry-bookkeeping.com
195152716.xlsx.ms_office
Accounting Worksheet
Business name: Account code Account Trial balance Debit
8205 9998 9999 Refreshments Suspense account Mispostings account
Accounting period: Adjusting entries Debit Credit Adjusted trial balance Debit Credit Income statement Debit Credit Balance sheet Debit Credit
Credit
Total
2013 www.double-entry-bookkeeping.com
195152716.xlsx.ms_office
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