Accounting Worksheet (សន្លឹកកិច្ចការគណនេយ្យ)

Accounting Worksheet (សន្លឹកកិច្ចការគណនេយ្យ)

An accounting worksheet is large table of data which may be prepared by accountants as an optional intermediate step in an accounting cycle. The main purpose of a worksheet is that it reduces the likelyhood of forgeting an adjustment and it reveals arithmatic errors. A worksheet acts as a tool for an accountant and it is not usually intented to be used by third parties. It is an informal document.

A typical worksheet consists of a column on the left showing main account titles and 10 more columns of debits and credits showing trial balance, adjustments, adjusted trial balance, incomes statement and balancesheet.

Example

The following example shows a worksheet based on the data from various pages of this chapter. Scroll the worksheet to the right to view all columns.

Account Title	Unadjusted Trial Balance		Adjustments		Adjusted Trial Balance		Income Statement		Balance Sheet
	Debit	Credit	Debit	Credit	Debit	Credit	Debit	Credit	Debit	Credit
Cash	$20,430				$20,430				$20,430
Accounts Receivable	5,900				5,900				5,900
Office Supplies	22,800			$18,480	4,320				4,320
Prepaid Rent	36,000			12,000	24,000				24,000
Equipment	80,000				80,000				80,000
Accumulated Depreciation				1,100		$1,100				$1,100
Accounts Payable		$5,200				5,200				5,200
Notes Payable		20,000				20,000				20,000
Utilities Payable		3,964				3,964				3,964
Interest Payable				150		150				150
Unearned Revenue		4,000	$3,000			1,000				1,000
Common Stock		100,000				100,000				100,000
Service Revenue		82,600		3,000		85,600		$85,600
Wages Expense	38,200				38,200		$38,200
Supplies Expense			18,480		18,480		18,480
Rent Expense			12,000		12,000		12,000
Depreciation Expense			1,100		1,100		1,100
Miscellaneous Expense	3,470				3,470		3,470
Electricity Expense	2,470				2,470		2,470
Telephone Expense	1,494				1,494		1,494
Dividend	5,000				5,000				5,000
Interest Expense			150		150		150
Totals	$215,764	$215,764	$34,730	$34,730	$217,014	$217,014	$77,364	$85,600	$139,650	$131,414
Net Income							8,236			8,236
							$85,600	$85,600	$139,650	$139,650