Accounting Journal

Business Name: Accounting Period:

Trial Balance Adjusting Entries Adjusted Trial Balance Income Statement Balance Sheet
Code Account Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
10 Freehold property
11 Leasehold property
20 Plant & Machinery
21 Plant & m/cy depreciation
30 Office equipment
31 Office equipt depreciation
40 Furniture & fixtures
41 Furniture & fxts depreciation
50 Motor Vehicles
51 Motor vehicles depreciation
1001 Inventory
1002 Work in progress
1003 Finished goods
1100 Accounts Receivable Control
1101 Sundry debtors
1102 Other debtors
1103 Prepayments
1200 Bank current account
1210 Bank deposit account
1220 Building society account
1230 Petty cash
1235 Cash receipts
1240 Company credit card
1250 Credit card receipts
2100 Accounts Payable Control
2101 Sundry creditors
2102 Other creditors
2109 Accruals
2200 Sales Tax Control
2201 Purchase Tax Control
2202 VAT liability
2210 PAYE
2211 National Insurance
2220 Net wages control
2230 Pension fund
2300 Loans
2310 Hire purchase
2320 Corporation tax
2330 Mortgages
3010 Preference shares
3100 Reserves
3101 Undistributed reserves
3200 Profit & Loss Account
4000 Sales type A
4001 Sales type B
4002 Sales type C
4009 Discounts allowed
4100 Sales type D
4101 Sales type E
4200 Sale of Assets
4400 Credit charges
4900 Miscellaneous income
4901 Royalties received
4902 Commissions received
4903 Insurance claims
4904 Rent income
4905 Distribution & carriage
5000 Materials purchased
5001 Materials imported
5002 Miscellaneous purchases
5003 Packaging
5009 Discounts taken
5100 Carriage
5101 Import duty
5102 Transport insurance
5200 Opening stock
5201 Closing stock
6000 Productive Labour
6001 Cost of sales labour
6002 Sub-contractors
6100 Sales commissions
 6200 Sales promotion
6201 Advertising
6202 Gifts & samples
6203 PR
6900 Miscellaneous expenses
7000 Gross wages
7001 Directors salaries
7002 Directors remuneration
7003 Staff salaries
7004 Wages regular
7005 Wages casual
7006 Employers NI
7007 Employers pensions
7008 Recruitment expenses
7009 Adjustments
7010 SSP reclaimed
7011 SMP reclaimed
7100 Rent
7102 Water rates
7103 General rates
7104 Premises insurance
7200 Electricity
7201 Gas
7202 Oil
7203 Other heating costs
7300 Motor fuel
7301 Motor repairs
7302 Licenses
7303 Vehicle insurance
7304 Miscellaneous motor
7350 Scale charges
7400 Travelling
7401 Car hire
7402 Hotels
7403 UK Entertainment
7404 Overseas Entertainment
7405 Overseas travelling
7406 Subsistence
7500 Printing
7501 Postage & carriage
7502 Telephone
7503 Telex/telegram/fax
7504 Office stationery
7505 Books etc
7600 Legal fees
7601 Audit & accountancy fees
7602 Consultancy fees
7603 Professional fees
7700 Equipment hire
7701 Office m/c maintenance
7800 Repairs & renewals
7801 Cleaning
7802 Laundry
7803 Premises expenses
7900 Bank interest paid
7901 Bank charges
7902 Currency charges
7903 Loan interest paid
7904 HP interest
7905 Credit charges
7906 Exchange rate variance
8000 Depreciation
8001 Plant & m/cy depreciation
8002 Furniture/fit. depreciation
8003 Vehicle depreciation
8004 Office equip. depreciation
8100 Bad debt write off
8102 Bad debt provision
8200 Donations
8201 Subscriptions
8202 Clothing costs
8203 Training costs
8204 Insurance
8205 Refreshments
9998 Suspense account
9999 Mispostings account
Total 0 0 0 0 0 0 0 0 0 0
source: http://www.allbusinesstemplates.com
 Accounts Payable Ledger
Business Name: Current Date: 7-nov-22 Total Due: $ 13,450.00
Date Invoice Number Supplier Name Total Amount Due Date Balance Due Payment 1 Payment 2 Payment 3 Payment 4 Payment 5 Payment 6 Payment 7 Payment 8 Payment 9 Payment 10 Payment 11 Payment 12
5/01/16 1-1005 Supplier 1 $20,000.00 $42,740.00 $13,000.00 $1,500.00 $1,000.00 $2,000.00 $1,000.00 $1,500.00
20/12/15 256X5 Supplier 2 $1,000.00 $42,541.00 $450.00 $150.00 $200.00 $200.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
source: http://www.allbusinesstemplates.com
 Accounts Receivable A
Business Name:

Customer Terms Invoice Date Invoice Number Total Amount Due Date
Customer 1 5/12/15 1-1005 $20,000.00 $42,368.00
Customer 2 5/01/16 256X5 $1,000.00 $42,405.00

Total Accounts Receivable Aging

Prepared By: [Enter Name] Date:

source: http://www.allbusinesstemplates.com
nts Receivable Aging
Current Date: 13-nov-16

Amount Outstanding Current Aged 1-30 Aged 31-60 Aged 61-90 Aged > 91
$13,000.00 $13,000.00
$450.00 $450.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$13,450.00 $0.00 $0.00 $0.00 $0.00 $13,450.00

Reviewed By: [Enter Name] Date:

 Invoice
[Company Name] Invoice # 2016-43283
[Street Address] Date 42358
[City, ST ZIP] Customer ID 2
Phone: (000) 000-0000 Terms Net 30 Days

Bill To Ship To
[Name] [Name]
[Company Name] [Company Name]
[Street Address] [Street Address]
[City, ST ZIP] [City, ST ZIP]
[Phone] [Phone]
[Email Address]

Description Qty Unit Price Amount

Administration Fee 1 $100.00 $100.00
Labor: 6 hours at $65/hr 5 $65.00 $325.00
Discount 1 -$50.00 -$50.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
[THANK YOU MESSAGE] Subtotal $ 375.00
Tax (21%) $ 78.75
Total $ 453.75
source: http://www.allbusinesstemplates.com
 [Company Name]– Bill of Lading
SHIPPER PLEASE NOTE: FREIGHT CHARGES ARE PREPAID ON THIS
[Company Address]
BILL OF LADING UNLESS MARKED COLLECT

[Company Phone]
DRIVER PLEASE NOTE: SINGLE SHIPMENT PICKUP
[Company Fax] YES / NO
DATE P.O. NO. TRACKING NO.

SHIPPER (from) CONSIGNEE (to)

SHIPPER Consignee

Address Address

City City

State/Prov & Zip State/Prov & Zip

Phone Number Phone Number

Weight Subject to
Number Shipping Units Kinds of Packaging, Description of Articles, Special Marks and Exceptions Code Correction Dimensional Weight

REMIT C.O.D. C.O.D. FEE

TO
COD $
AMT: $ PREPAID YES / NO
COLLECT YES / NO $
Subject to conditions, if this shipment is to be delivered to the consignee without
Address recourse on the consignor, the consignor shall sign the following statement: TOTAL $
CHARGES $

City The carrier shall not make delivey of this shipment without payment of freight and all of
the lawful charges. FREIGHT CHARGES ARE PREPAID UNLESS MARKED COLLECT

State/Prov
& Zip Signature of Consignor CHECK BOX IF COLLECT

RECEIVED, subject to the classifications and lawfully filed tariffs in effect on the date of the issue of this Bill of Lading, the property described above in apparent good order, except as noted (contents and conditions of contents of packages unknown), marked
consigned and destined as indicated above which said carrier (the word carrier being understood throughout this contract as meaning any person or corporation in possession of the property under the contract) agrees to carry to its usual place of delivery at said
destination, if on its route, otherwise to deliver to another carrier on the route to its destination. It is mutually agreed as to each carrier of all or any of the said property, over all or any portion of said route to destination and as to each party at any time
interested in all or any of said property, that every service to be performed hereunder shall be subject to the bill of lading terms and conditions in the governing classification on the date of shipment. Shipper hereby certifies that he is familiar with all the bill of
lading terms and conditions in the governing classification and the said terms and conditions are hereby agreed to by the shipper and accepted for himself and his assigns.
SHIPPER CARRIER
Print Name: Print name: # of pieces rec'd:
Signature: Signature:

source: http://www.allbusinesstemplates.com