Advanced Bookkeeping · 2016. 12. 14. · extended trial balance page 4 non-current asset register...
Transcript of Advanced Bookkeeping · 2016. 12. 14. · extended trial balance page 4 non-current asset register...
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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
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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
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Date Details Reference Dr Cr £ £
Journal
Date Details Reference Dr Cr £ £
Journal
Date Details Reference Dr Cr £ £
Journal
Date Details Reference Dr Cr £ £
Journal
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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
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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