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
10 Freehold property 0.00 0.00

11 Leasehold property 0.00 0.00

20 Plant & Machinery 0.00 0.00

21 Plant & m/cy depreciation 0.00 0.00

30 Office equipment 0.00 0.00

31 Office equipt depreciation 0.00 0.00

40 Furniture & fixtures 0.00 0.00

41 Furniture & fxts depreciation 0.00 0.00

50 Motor Vehicles 0.00 0.00

51 Motor vehicles depreciation 0.00 0.00

1001 Inventory 0.00 0.00

1002 Work in progress 0.00 0.00

1003 Finished goods 0.00 0.00

1100 Accounts Receivable Control 0.00 0.00

1101 Sundry debtors 0.00 0.00

1102 Other debtors 0.00 0.00

1103 Prepayments 0.00 0.00

1200 Bank current account 0.00 0.00

1210 Bank deposit account 0.00 0.00

1220 Building society account 0.00 0.00

1230 Petty cash 0.00 0.00

1235 Cash receipts 0.00 0.00

1240 Company credit card 0.00 0.00

1250 Credit card receipts 0.00 0.00

2100 Accounts Payable Control 0.00 0.00

2101 Sundry creditors 0.00 0.00

2102 Other creditors 0.00 0.00

2109 Accruals 0.00 0.00

2200 Sales Tax Control 0.00 0.00

2201 Purchase Tax Control 0.00 0.00

2013 www.double-entry-bookkeeping.com 362163461.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
2202 VAT liability 0.00 0.00

2210 PAYE 0.00 0.00

2211 National Insurance 0.00 0.00

2220 Net wages control 0.00 0.00

2230 Pension fund 0.00 0.00

2300 Loans 0.00 0.00

2310 Hire purchase 0.00 0.00

2320 Corporation tax 0.00 0.00

2330 Mortgages 0.00 0.00

3010 Preference shares 0.00 0.00

3100 Reserves 0.00 0.00

3101 Undistributed reserves 0.00 0.00

3200 Profit & Loss Account 0.00 0.00

4000 Sales type A 0.00 0.00

4001 Sales type B 0.00 0.00

4002 Sales type C 0.00 0.00

4009 Discounts allowed 0.00 0.00

4100 Sales type D 0.00 0.00

4101 Sales type E 0.00 0.00

4200 Sale of Assets 0.00 0.00

4400 Credit charges 0.00 0.00

4900 Miscellaneous income 0.00 0.00

4901 Royalties received 0.00 0.00

4902 Commissions received 0.00 0.00

4903 Insurance claims 0.00 0.00

4904 Rent income 0.00 0.00

4905 Distribution & carriage 0.00 0.00

5000 Materials purchased 0.00 0.00

5001 Materials imported 0.00 0.00

5002 Miscellaneous purchases 0.00 0.00

2013 www.double-entry-bookkeeping.com 362163461.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
5003 Packaging 0.00 0.00

5009 Discounts taken 0.00 0.00

5100 Carriage 0.00 0.00

5101 Import duty 0.00 0.00

5102 Transport insurance 0.00 0.00

5200 Opening stock 0.00 0.00

5201 Closing stock 0.00 0.00

6000 Productive Labour 0.00 0.00

6001 Cost of sales labour 0.00 0.00

6002 Sub-contractors 0.00 0.00

6100 Sales commissions 0.00 0.00

6200 Sales promotion 0.00 0.00

6201 Advertising 0.00 0.00

6202 Gifts & samples 0.00 0.00

6203 PR 0.00 0.00

6900 Miscellaneous expenses 0.00 0.00

7000 Gross wages 0.00 0.00

7001 Directors salaries 0.00 0.00

7002 Directors remuneration 0.00 0.00

7003 Staff salaries 0.00 0.00

7004 Wages regular 0.00 0.00

7005 Wages casual 0.00 0.00

7006 Employers NI 0.00 0.00

7007 Employers pensions 0.00 0.00

7008 Recruitment expenses 0.00 0.00

7009 Adjustments 0.00 0.00

7010 SSP reclaimed 0.00 0.00

7011 SMP reclaimed 0.00 0.00

7100 Rent 0.00 0.00

7102 Water rates 0.00 0.00

2013 www.double-entry-bookkeeping.com 362163461.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
7103 General rates 0.00 0.00

7104 Premises insurance 0.00 0.00

7200 Electricity 0.00 0.00

7201 Gas 0.00 0.00

7202 Oil 0.00 0.00

7203 Other heating costs 0.00 0.00

7300 Motor fuel 0.00 0.00

7301 Motor repairs 0.00 0.00

7302 Licenses 0.00 0.00

7303 Vehicle insurance 0.00 0.00

7304 Miscellaneous motor 0.00 0.00

7350 Scale charges 0.00 0.00

7400 Travelling 0.00 0.00

7401 Car hire 0.00 0.00

7402 Hotels 0.00 0.00

7403 UK Entertainment 0.00 0.00

7404 Overseas Entertainment 0.00 0.00

7405 Overseas travelling 0.00 0.00

7406 Subsistence 0.00 0.00

7500 Printing 0.00 0.00

7501 Postage & carriage 0.00 0.00

7502 Telephone 0.00 0.00

7503 Telex/telegram/fax 0.00 0.00

7504 Office stationery 0.00 0.00

7505 Books etc 0.00 0.00

7600 Legal fees 0.00 0.00

7601 Audit & accountancy fees 0.00 0.00

7602 Consultancy fees 0.00 0.00

7603 Professional fees 0.00 0.00

7700 Equipment hire 0.00 0.00

2013 www.double-entry-bookkeeping.com 362163461.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
7701 Office m/c maintenance 0.00 0.00

7800 Repairs & renewals 0.00 0.00

7801 Cleaning 0.00 0.00

7802 Laundry 0.00 0.00

7803 Premises expenses 0.00 0.00

7900 Bank interest paid 0.00 0.00

7901 Bank charges 0.00 0.00

7902 Currency charges 0.00 0.00

7903 Loan interest paid 0.00 0.00

7904 HP interest 0.00 0.00

7905 Credit charges 0.00 0.00

7906 Exchange rate variance 0.00 0.00

8000 Depreciation 0.00 0.00

8001 Plant & m/cy depreciation 0.00 0.00

8002 Furniture/fit. depreciation 0.00 0.00

8003 Vehicle depreciation 0.00 0.00

8004 Office equip. depreciation 0.00 0.00

8100 Bad debt write off 0.00 0.00

8102 Bad debt provision 0.00 0.00

8200 Donations 0.00 0.00

8201 Subscriptions 0.00 0.00

8202 Clothing costs 0.00 0.00

8203 Training costs 0.00 0.00

8204 Insurance 0.00 0.00

8205 Refreshments 0.00 0.00

9998 Suspense account 0.00 0.00

9999 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 362163461.xlsx

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