LEARNING AS ONE NATION

FABM2_19
Expanded Project
SHS LEARNING ACTIVITY
Name: Score/Mark:
Grade and Section: Date:
Strand: STEM ABM HUMSS ICT (TVL Track)
Subject: Fundamentals of ABM 2
Type of Activity: Concept Notes Skills: Exercise/Drill Illustration
Performance Task Essay/Report Others:
Activity Title: LA-19. The Worksheet
Learning Target: To enumerate the contents of a worksheet.
References: Hinayon, et al., Fundamentals of Accounting Vol. 1, pp. 183-185
(Author, Title, Pages) Q. J. Abcede, CVIF Learning Activities

The worksheet is a columnar device used to facilitate the preparation of

financial statements by making it easier to transfer data from the trial balance
to the financial statements.

Contents of the Worksheet

1. Heading, which consists of three lines: (a) name of the company; (b) title
Worksheet; and (c) period covered.
2. Column for account titles, and ten money columns arranged in five pairs of
debit and credit columns, namely:

Unadjusted Adjustments Adjusted Trial Income Balance Sheet

Trial Balance Balance Statement
Dr Cr Dr Cr Dr Cr Dr Cr Dr Cr
1 2 3 4 5 6 7 8 9 10

3. The figures which have been lifted from the accounting records of the
company.