advanced bookkeeping · 2016. 12. 14. · extended trial balance page 4 non-current asset register...
TRANSCRIPT
AdvancedBookkeepingphotocopiable resourcesThese pages may be photocopied for student use, but remain the copyright of theauthor. It is recommended that they are enlarged to A4 size.
The forms and formats include:
■ ledger accounts page 2
■ journals page 3
■ extended trial balance page 4
■ non-current asset register page 5
Date Details Amount
£
Date Details Amount
£
Dr account Cr
Date Details Amount
£
Date Details Amount
£
Dr account Cr
Date Details Amount
£
Date Details Amount
£
Dr account Cr
Date Details Amount
£
Date Details Amount
£
Dr account Cr
2
3
Date Details Reference Dr Cr £ £
Journal
Date Details Reference Dr Cr £ £
Journal
Date Details Reference Dr Cr £ £
Journal
Date Details Reference Dr Cr £ £
Journal
4
EXTE
NDED
TRIAL
BAL
ANCE
nam
e ........................................................................ date ...........................................
Account n
ame Ledger balances Ad
justments
Statem
ent o
f
Statem
ent o
f
profit or loss
financial position
Dr Cr
D
r Cr
Dr Cr
D
r C
r
£
£
£
£
£
£
£
£
Closing
inventory: sta
temen
t of p
rofit or loss
Closing
inventory: sta
temen
t of fina
ncial positio
nAc
crua
ls
Prep
aymen
tsDe
preciation
cha
rges
Irrecoverab
le de
bts
Allow
ance fo
r dou
btful deb
ts
Allow
ance fo
r dou
btful deb
ts: adju
stmen
t
Profit/loss for the
yea
r
5
NON-CU
RREN
T AS
SET RE
GIST
ER
Acquisition
Depreciation C
arrying Funding
Disposal Disposal
Descrip
tion/seria
l no date
Cost charges
am
ount* method proceeds date
£
£
£
£
* carrying
amou
nt: cost less accumula
ted de
preciation