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Index





• Sheet of presentation

• Index

• Selection of area

• Problem

• Data collection bank

• Hypothesis

• Conclusion

• Recommendation

• Bibliography





















Introduction





In this formal investigation our topic is on the leaf of work. We will see of that it treats the leaf of work,his functions, characteristics and others.

In accounting a worksheet often refers to a loose leaf piece of stationery from a columnar pad, as opposed to one that has been bound into a physical ledger book. From this, the term was extended to designate a single, two-dimensional array of data within a computerized spreadsheet program. Common types of worksheets used in business include financialstatements, such as profit and loss reports. Analysts, investors, and accountants track a company's financial statements, balance sheets, and other data on worksheets.

In the Microsoft spreadsheet program Excel, a single document is known as a 'workbook' and by default each workbook contains three arrays or 'worksheets'. One advantage of such programs is that they can contain formulae so that ifone cell value is changed, the entire document is automatically updated, based on those formulae.

In accounting worksheet, you have to take one sheet and make its column for showing unadjusted trial balance, adjusted trial balance, income statement and balance sheet together.















Selection of area





- Accounting

- Work sheetData collection bank





Many accountants use a work sheet to prepare the unadjusted trial balance, to assign the adjusting entries to the correct accounts, to create the adjusted trial balance, and then to prepare preliminary financial statements. A work sheet is an optional step in the accounting cycle. It is an informal document thatis not considered a financial statement, although it gives management some information about results for a period. Work sheets usually have five sets of debit and credit columns, which are completed from left to right one set at a time. Have a look at the following Greener Landscape Group's work sheet for the month of April.

Use the first set of columns to prepare a trial balance. List all openaccounts on the left side of the work sheet and enter each account's debit or credit balance in the appropriate columns immediately to the right.

The second set of columns shows how the adjusting entries affect the accounts. While completing these columns, list additional accounts as needed along the left side of the work sheet. Use a letter to index the debit and credit portion of eachadjusting entry so that, latter, it is easier to journalize and post the adjustments. An explanation of each adjustment may be written at the bottom of the work sheet. If an account has more than one adjustment, each is shown separately, using as many lines as necessary. After entering all the adjustments on the work sheet, make sure the column totals are equal.

The third set of columns contains theadjusted trial balance. The adjusted account balances in these columns equal the sum of the trial balance and adjustments columns. Consider the first three accounts on the Greener Landscape Group's work sheet. Since no adjustments affect the cash account, that account's debit balance carries across to the debit column of the adjusted trial balance. Accounts receivable begins with a $150 debitbalance and has a $50 debit in the adjustments column. These amounts combine to give the account a $200 debit balance in the adjusted trial balance. In the supplies account, a $50 debit balance combines with a $25 credit in the adjustments column to yield a $25 debit balance. Although each individual account works this way, the totals at the bottom of the trial balance and adjustments columns cannot...