This is my attempt at a simple spreadsheet for doing double entry bookkeeping.

I'm not sure it's

actually good for anything, although I'm using a version for my household accounts. It's supplied
without any warranty as to fitness for purpose!

The "Categories" worksheet gives an overview of the different lines. Some of the lines are bank
accounts, others are expense/income areas. I don't know enough about it to explain bookkeeping,
but in my understanding each transaction involves a debit from one line and a credit to another. Have
a look at the examples to see what's going on. You can modify the list of categories to suit your
needs. The formulae in the workbook will cope with up to about 100 separate lines, but can be
expanded for more. Note that Income into the income/expense lines shows as negative (e.g. the
income from the product sale in June)

The Categories worksheet gets its values from other sheets.

The "BFWD" sheet is a special sheet where you can enter the starting values in your accounts.

The "Template" sheet has a list of the regular transactions that occur each month.

At the start of each month you should:

1. Make a new worksheet for this month: right click on the "Template" sheet's tab and choose "Move
or Copy". Click the "Make a copy" box and rename the new worksheet.
2. Add a new column on the categories sheet, alongside the previous month. Easiest thing to do is to
click on the column heading to select the whole column, paste it into the next column and change
row 6 to have the same name as the new worksheet you created.

You can create pivot tables on a new sheet to slice & dice the data (You can add a "this month"
column to the categories sheet and base your pivot table on that)

Adding some kind of checkbox on the month pages to help with bank reconciliation would be useful
You can use autofilter on the month pages to restrict the view to a certain acount, for bank
reconciliation.
Instead of one category for "debtors" and one for "creditors", you could have separate lines for each
customer / supplier.

Chris Parsons, cjparsons1 @ yahoo.co.uk

Jul-09
Income 6,890 0 6,890 0
Expense 28,200 0 19,600 8,600
Surplus -21,310 0 -12,710 -8,600
Holding 3,642 25,012 12,272 3,642

Type Account Type To Date BFWD Jun2009 Jul2009

Account CurrentAccount Bank 7,670 5,000 390 2,280
Account SavingsAccount Bank 80,000 100,000 -10,000 -10,000
Account Debtors Bank 0 0 6,890 -6,890
Account Creditors Bank -6,000 0 -11,000 5,000
Account Business Loan Bank -78,028 -79,988 980 980
Expense Communication Office 0 0 0 0
Expense Rent Office 4,000 0 2,000 2,000
Expense Salary Office 12,000 0 6,000 6,000
Expense National Insurance Office 1,200 0 600 600
Expense Bills Office 0 0 0 0
Expense Raw Materials Expenses 11,000 0 11,000 0
Income Sales-Product Alpha Sales -6,890 0 -6,890 0
Special Opening Balance Other -25,012 -25,012 0 0
From To Amount Day of Month Payee Notes
CurrentAccount Communications 30 11 Orange Mobile phone bill
CurrentAccount Rent 2000 1 Kingfisher Centre
CurrentAccount Salary 6000 28 Various
CurrentAccount National Insurance 600 28 HMRC
CurrentAccount Business Loan 980 1 HSBC Business Loan repayment
SavingsAccount CurrentAccount 10000 1
Sales-Product AlphaDebtors 6890 10 Mole Valley Valves Order # 45455 5
Creditors Raw Materials 11000 18 Order more wood WoodDirect order # TY5555
 Day of
From To Amount Month Payee Notes
CurrentAccount Communications 30 11 Orange Mobile phone bill
CurrentAccount Rent 2000 1 Kingfisher Centre
CurrentAccount Salary 6000 28 Various
CurrentAccount National Insurance 600 28 HMRC
CurrentAccount Business Loan 980 1 HSBC Business Loan repayment
SavingsAccount CurrentAccount 10000 1
Debtors CurrentAccount 6890 15 Mole Valley Valves
paid us by cheque
CurrentAccount Creditors 5000 28 WoodDirect PART PAYMENT
 Day of
From To Amount Month Payee Notes
CurrentAccount Communications 30 11 Orange Mobile phone bill
CurrentAccount Rent 2000 1 Kingfisher Centre
CurrentAccount Salary 6000 28 Various
CurrentAccount National Insurance 600 28 HMRC
CurrentAccount Business Loan 980 1 HSBC Repayment
SavingsAccount CurrentAccount 10000 1
From To Amount
Opening Balance CurrentAccount 5000
Opening Balance SavingsAccount 100000
Opening Balance Business Loan -79988