Accounting Worksheet V 1.0

Accounting Worksheet
Business name:
Account code
Accounting period:
Account
Trial balance
Debit
Credit
Adjusting entries
Debit
Credit
Adjusted trial balance

Debit
Income statement
Credit
Debit
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
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
2013 www.double-entry-bookkeeping.com
Credit
Balance sheet
Debit
Credit
342604314.xlsx
Business name:
Account code
Accounting period:
Account
Trial balance
Debit
Credit
Adjusting entries
Debit
Credit

Debit
Income statement
Credit
Debit
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
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
Credit
Balance sheet
Debit
Credit
342604314.xlsx
Business name:
Account code
Accounting period:
Account
Trial balance
Debit
Credit
Adjusting entries
Debit
Credit

Debit
Income statement
Credit
Debit
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
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
7701
Office m/c maintenance
0.00
0.00
7800
Repairs & renewals
0.00
0.00
7801
Cleaning
0.00
0.00
Credit
Balance sheet
Debit
Credit
342604314.xlsx
Business name:
Account code
Accounting period:
Account
Trial balance
Debit
Adjusting entries
Credit
Debit
Credit
Debit
Income statement
Credit
Debit
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
0.00
0.00
Total
0.00
0.00
0.00
0.00
Balance sheet
Credit
0.00
Debit
0.00
Credit
0.00
0.00
342604314.xlsx
Notes and major health warnings
Users use this template at their own risk. We make no warranty or representation as to its accuracy
we are covered by the terms of our legal disclaimer, which you are deemed to have read.
This is an example. It is purely illustrative. This is not intended to reflect general standards or targ
any particular company or sector.
If you do spot a mistake in the template, please let us know and we will try to fix it.
Additional templates are available for download at our website
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Accounting Worksheet V 1.0

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Accounting Worksheet V 1.0

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Accounting Worksheet

Adjusted trial balance

Plant & Machinery

Plant & m/cy depreciation

Office equipt depreciation

Furniture & fixtures

Furniture & fxts depreciation

Motor vehicles depreciation

Accounts Receivable Control

Bank current account

Bank deposit account

Building society account

Company credit card

Credit card receipts

Accounts Payable Control

Sales Tax Control

Purchase Tax Control

Net wages control

Adjusted trial balance

Profit & Loss Account

Distribution & carriage

Cost of sales labour

Gifts & samples

Adjusted trial balance

Other heating costs

Postage & carriage

Audit & accountancy fees

Office m/c maintenance

Repairs & renewals

Adjusted trial balance

Bank interest paid

Loan interest paid

Exchange rate variance

Plant & m/cy depreciation

Office equip. depreciation

Bad debt write off

Bad debt provision

Notes and major health warnings

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