Worksheets List

Chapter 1, Page4
Chapter 1, Page5
Chapter 1, Page6
Chapter 1, Page8
Chapter 1, Page9
Chapter 1, Page10
Chapter 1, Page11
Chapter 1, Page12
Chapter 1, Page13
Chapter 1, Page14
Chapter 1, Page15
Chapter 1, Page16
Chapter 1, Page19
Chapter 1, Page22
12 - Worksheets List
15 - BS, IS Level
16 - Notes List
21 - Trial Balances Data
31 - Balance Sheet
41 - Income Statement
91 - Trial Balance (Original)
92 - Trial Balance Adjustments
93 - Final Trial Balance
94 - Trial Balance Audit
Company Name XYZ Corporation Inc.

Reports Ending Date

 Month
Number Months List
1 January 31, 1998
2 February 28, 1998
3 March 31, 1998
4 April 30, 1998
5 May 31, 1998
6 June 30, 1998
7 July 31, 1998
8 August 31, 1998
9 September 30, 1998
10 October 31, 1998
11 November 30, 1998
12 December 31, 1998
13 January 31, 1999
14 February 28, 1999
15 March 31, 1999
16 April 30, 1999
17 May 31, 1999
18 June 30, 1999
19 July 31, 1999
20 August 31, 1999
21 September 30, 1999
22 October 31, 1999
23 November 30, 1999
24 December 31, 1999
25 January 31, 2000
26 February 29, 2000
27 March 31, 2000
28 April 30, 2000
29 May 31, 2000
30 June 30, 2000
31 July 31, 2000
32 August 31, 2000
33 September 30, 2000
34 October 31, 2000
35 November 30, 2000
36 December 31, 2000
37 January 31, 2001
38 February 28, 2001
39 March 31, 2001
40 April 30, 2001
41 May 31, 2001
42 June 30, 2001
43 July 31, 2001
44 August 31, 2001
45 September 30, 2001
46 October 31, 2001
47 November 30, 2001
48 December 31, 2001
49 January 31, 2002
50 February 28, 2002
51 March 31, 2002
52 April 30, 2002
53 May 31, 2002
54 June 30, 2002
55 July 31, 2002
56 August 31, 2002
57 September 30, 2002
58 October 31, 2002
59 November 30, 2002
60 December 31, 2002
61 January 31, 2003
62 February 28, 2003
63 March 31, 2003
64 April 30, 2003
65 May 31, 2003
66 June 30, 2003
67 July 31, 2003
68 August 31, 2003
69 September 30, 2003
70 October 31, 2003
71 November 30, 2003
72 December 31, 2003
73 January 31, 2004
74 February 29, 2004
75 March 31, 2004
76 April 30, 2004
77 May 31, 2004
78 June 30, 2004
79 July 31, 2004
80 August 31, 2004
81 September 30, 2004
82 October 31, 2004
83 November 30, 2004
84 December 31, 2004
85 January 31, 2005
86 February 28, 2005
87 March 31, 2005
88 April 30, 2005
89 May 31, 2005
90 June 30, 2005
91 July 31, 2005
92 August 31, 2005
93 September 30, 2005
94 October 31, 2005
95 November 30, 2005
96 December 31, 2005
97 January 31, 2006
98 February 28, 2006
 99 March 31, 2006
100 April 30, 2006
101 May 31, 2006
102 June 30, 2006
103 July 31, 2006
104 August 31, 2006
105 September 30, 2006
106 October 31, 2006
107 November 30, 2006
108 December 31, 2006
 ComboBox Link & Name Defined in Cells in
Datails Formulas Column B

ComboBox month selection Number 72 MonthSelectionNumber

Reports Date December 31, 2003 ReportsDate

Reports Month Number 12 ReportsMonthNumber

Reports Year Number 2003 ReportsYearNumber

Formula in Cells in Column B

ComboBox Cell Link

=INDEX(MonthsList,MonthSelectionNumber)

=MONTH(ReportsDate)

=YEAR(ReportsDate)
Company Name XYZ Corporation Inc.

Reports Ending Date

To Download VBA macro codes

Press Alt+F11

Sub Update_WorksheetsList()

Dim I As Integer
On Error GoTo ErrorTrap:

'wList is the name defined to Range("A2")in 12-Worksheets List

Range(Range("wList"), Range("wList").End(xlDown)).ClearContents
For I = 1 To Sheets.Count
Range("wList").Offset(I - 1, 0).Value = Sheets(I).Name
Next I

ErrorTrap:
Exit Sub

End Sub
 ComboBox Link & Name Defined in Cells in
Datails Formulas Column B

ComboBox month selection Number 72 MonthSelectionNumber

Reports Date December 31, 2003 ReportsDate

Reports Month Number 12 ReportsMonthNumber

Reports Year Number 2003 ReportsYearNumber

Formula in Cells in Column B

ComboBox Cell Link

=INDEX(MonthsList,MonthSelectionNumber)

=MONTH(ReportsDate)

=YEAR(ReportsDate)
Level1 Level2 Level3
Assets Current Assets Cash
Assets Current Assets Accounts Receivable
Assets Current Assets Inventories
Assets Current Assets Other Current Assets
Assets Current Assets Prepaid Expenses
Assets Property and Equipment (at Cost) Land & Building
Assets Property and Equipment (at Cost) Machinery and Equipment
Assets Property and Equipment (at Cost) Furniture and Fixtures
Assets Property and Equipment (at Cost) Less: Accumulated Depreciation
Assets Property and Equipment (at Cost) Leasehold Improvements
Assets Other Assets Investment in Revenue Bond
Assets Other Assets Patents, Trademarks and Goodwill
Liabilities and Stockholder's Equity Current liabilities Line of Credit
Liabilities and Stockholder's Equity Current liabilities Current portion of long-term debt
Liabilities and Stockholder's Equity Current liabilities Accounts payable
Liabilities and Stockholder's Equity Current liabilities Accrued Expenses
Liabilities and Stockholder's Equity Current liabilities Other Payables
Liabilities and Stockholder's Equity Current liabilities Income taxes payable
Liabilities and Stockholder's Equity Long-term Liabilities Other current liabilities
Liabilities and Stockholder's Equity Long-term Liabilities Loans from financial institutions
Liabilities and Stockholder's Equity Long-term Liabilities Current Portion of Long-Term Debt
Liabilities and Stockholder's Equity Long-term Liabilities Equipment Leases Payable
Liabilities and Stockholder's Equity Long-term Liabilities Other long-term liabilities
Liabilities and Stockholder's Equity Long-term Liabilities Deferred tax liabilities
Liabilities and Stockholder's Equity Shareholders' Equity Pension fund loans
Liabilities and Stockholder's Equity Shareholders' Equity Capital Stock
Liabilities and Stockholder's Equity Shareholders' Equity Paid in Capital
Liabilities and Stockholder's Equity Shareholders' Equity Share Premium
Liabilities and Stockholder's Equity Shareholders' Equity Retained earnings
Income Statement Net Sales Sales
Income Statement Cost of Sales Cost of goods sold
Income Statement Expenses Research & Development
Income Statement Expenses Marketing
Income Statement Expenses General & Administration
Income Statement Expenses Amortization
Income Statement Non Operating Income Non Operating Income
Income Statement Non Operating Expenses Non Operating Expenses
Income Statement Special Gain ( Loss ) Special Gain ( Loss )
Income Statement Income Taxes Income Taxes
 XYZ Corporation Inc.
BALANCE SHEET

December 31
Notes 2003 2002
ASSETS

Current Assets
Cash 5 301,124 318,697
Accounts Receivable 7 1,653,558 1,538,494
Inventories 8 546,173 520,133
Prepaid Expenses 9 13,552 23,659
Total Current Assets 2,514,407 2,400,983

Property and Equipment (at Cost) 10

Land & Building 674,019 677,191
Machinery and Equipment 386,140 326,052
Furniture and Fixtures 59,410 47,906
Total Property and Equipment 1,119,569 1,051,150
Less: Accumulated Depreciation (478,852) (419,540)
Net Book Value 640,717 631,610

Other Assets
Investment in Revenue Bond 11 364,321 300,260
Patents, Trademarks and Goodwill 12 52,250 52,500
Total Other Assets 416,571 352,760

TOTAL ASSETS 3,571,695 3,385,352

LIABILITIES AND STOCKHOLDER'S EQUITY

Current Liabilities
Line of Credit 6 476,783 500,834
Current Portion of Long-Term Debt 40,252 39,506
Accounts Payable 13 547,255 475,284
Accrued Expenses 14 234,296 221,291
Other Payables 15 19,250 26,937
Total Current Liabilities 1,317,837 1,263,851

Long-Term Liabilities
Note Payable 16 784,273 840,105
Equipment Leases Payable 17 185,459 224,965
Less: Current Portion Shown Above (40,252) (39,506)
Total Long-Term Liabilities 929,480 1,025,564

TOTAL LIABILITIES 2,247,316 2,289,415

Stockholder's Equity
Capital Stock 151,897 152,623
Retained Earnings 19 1,172,482 943,314
Total Stockholder's Equity 1,324,379 1,095,937

TOTAL LIABILITIES AND STOCKHOLDER' 3,571,695 3,385,352

Level1 Level2 Level3
Assets Current Assets Cash
Assets Current Assets Accounts Receivable
Assets Current Assets Inventories
Assets Current Assets Other Current Assets
Assets Current Assets Prepaid Expenses
Assets Property and Equipment (at Cost) Land & Building
Assets Property and Equipment (at Cost) Machinery and Equipment
Assets Property and Equipment (at Cost) Furniture and Fixtures
Assets Property and Equipment (at Cost) Less: Accumulated Depreciation
Assets Property and Equipment (at Cost) Leasehold Improvements
Assets Other Assets Investment in Revenue Bond
Assets Other Assets Patents, Trademarks and Goodwill
Liabilities and Stockholder's Equity Current liabilities Line of Credit
Liabilities and Stockholder's Equity Current liabilities Current portion of long-term debt
Liabilities and Stockholder's Equity Current liabilities Accounts payable
Liabilities and Stockholder's Equity Current liabilities Accrued Expenses
Liabilities and Stockholder's Equity Current liabilities Other Payables
Liabilities and Stockholder's Equity Current liabilities Income taxes payable
Liabilities and Stockholder's Equity Long-term Liabilities Other current liabilities
Liabilities and Stockholder's Equity Long-term Liabilities Loans from financial institutions
Liabilities and Stockholder's Equity Long-term Liabilities Current Portion of Long-Term Debt
Liabilities and Stockholder's Equity Long-term Liabilities Equipment Leases Payable
Liabilities and Stockholder's Equity Long-term Liabilities Other long-term liabilities
Liabilities and Stockholder's Equity Long-term Liabilities Deferred tax liabilities
Liabilities and Stockholder's Equity Shareholders' Equity Pension fund loans
Liabilities and Stockholder's Equity Shareholders' Equity Capital Stock
Liabilities and Stockholder's Equity Shareholders' Equity Paid in Capital
Liabilities and Stockholder's Equity Shareholders' Equity Share Premium
Liabilities and Stockholder's Equity Shareholders' Equity Retained earnings
Income Statement Net Sales Sales
Income Statement Cost of Sales Cost of goods sold
Income Statement Expenses Research & Development
Income Statement Expenses Marketing
Income Statement Expenses General & Administration
Income Statement Expenses Amortization
Income Statement Non Operating Income Non Operating Income
Income Statement Non Operating Expenses Non Operating Expenses
Income Statement Special Gain ( Loss ) Special Gain ( Loss )
Income Statement Income Taxes Income Taxes
Account Balance Sheet,Income Balance Sheet,Income
Number Accout Name Statement, Level 3 Statement, Level 2
1011 Checking Account #1 Cash Current Assets
1012 Checking Account #2 Cash Current Assets
1021 Payroll Checking Account Cash Current Assets
1051 Savings Account #1 Cash Current Assets
1061 Money Market Account #1 Cash Current Assets
1071 Short Term CD's Cash Current Assets
1091 Petty Cash Cash Current Assets
1111 Accounts Receivable Accounts Receivable Current Assets
1121 Allowance for doubtful accounts Accounts Receivable Current Assets
Balance
Sheet,Income
Statement, Level 1 January 1998 February 1998 April 1998 May 1998
Assets 25,685.00 26,327.12 4 5
Assets 20,554.00 21,067.85 8 10
Assets 17,524.00 17,962.10 12 15
Assets 50,000.00 51,250.00 16 20
Assets 75,000.00 76,875.00 20 25
Assets 25,000.00 25,625.00 24 30
Assets 254.00 260.35 28 35
Assets 125,452.00 128,588.30 32 40
Assets 0.00 18.45 36 45
June 1998 July 1998 ### September 1998 ### ### December 1998
6 7 8 9 10 11 12
12 14 16 18 20 22 24
18 21 24 27 30 33 36
24 28 32 36 40 44 48
30 35 40 45 50 55 60
36 42 48 54 60 66 72
42 49 56 63 70 77 84
48 56 64 72 80 88 96
54 63 72 81 90 99 108
### ### March 1999 ### May 1999 ### July 1999 ###
13 14 15 16 17 18 19 20
26 28 30 32 34 36 38 40
39 42 45 48 51 54 57 60
52 56 60 64 68 72 76 80
65 70 75 80 85 90 95 100
78 84 90 96 102 108 114 120
91 98 105 112 119 126 133 140
104 112 120 128 136 144 152 160
117 126 135 144 153 162 171 180
September 1999 ### ### December 1999 ### ###
21 22 23 24 25 26
42 44 46 48 50 52
63 66 69 72 75 78
84 88 92 96 100 104
105 110 115 120 125 130
126 132 138 144 150 156
147 154 161 168 175 182
168 176 184 192 200 208
189 198 207 216 225 234
March 2000 ### May 2000 ### July 2000 August 2000 September 2000
27 28 29 30 31 32 33
54 56 58 60 62 64 66
81 84 87 90 93 96 99
108 112 116 120 124 128 132
135 140 145 150 155 160 165
162 168 174 180 186 192 198
189 196 203 210 217 224 231
216 224 232 240 248 256 264
243 252 261 270 279 288 297
October 2000 November 2000 December 2000 January 2001 February 2001 March 2001
34 35 0 37 38 39
68 70 0 74 76 78
102 105 0 111 114 117
136 140 0 148 152 156
170 175 180 185 190 195
204 210 216 222 228 234
238 245 0 259 266 273
272 280 288 296 304 312
306 315 324 333 342 351
### May 2001 ### July 2001 ### September 2001 October 2001
40 41 42 43 44 45 46
80 82 84 86 88 90 92
120 123 126 129 132 135 138
160 164 168 172 176 180 184
200 205 210 215 220 225 230
240 246 252 258 264 270 276
280 287 294 301 308 315 322
320 328 336 344 352 360 368
360 369 378 387 396 405 414
November 2001 December 2001 January 2002 February 2002 March 2002 ### May 2002
47 294,795 49 50 51 52 53
94 0 98 100 102 104 106
141 0 147 150 153 156 159
188 0 196 200 204 208 212
235 0 245 250 255 260 265
282 0 294 300 306 312 318
329 0 343 350 357 364 371
376 1327670 392 400 408 416 424
423 0 441 450 459 468 477
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### July 2002 ### September 2002 ### November 2002 December 2002
54 55 56 57 58 59 318,697
108 110 112 114 116 118
162 165 168 171 174 177
216 220 224 228 232 236
270 275 280 285 290 295
324 330 336 342 348 354
378 385 392 399 406 413
432 440 448 456 464 472 1,538,494
486 495 504 513 522 531
January 2003 February 2003 March 2003 April 2003 May 2003 ### July 2003
61 62 63 269,506 65 66 67
0
0
0
0
0
0
488 496 504 1,479,934 520 528 536
549 558 567 0 585 594 603
### September 2003 ### ### December 2003
68 69 70 71 301,124

544 552 560 568 1,653,558

612 621 630 639
Account Balance Sheet,Income Balance Sheet,Income
Number Accout Name Statement, Level 3 Statement, Level 2
1011 Checking Account #1 Cash Current Assets
1012 Checking Account #2 Cash Current Assets
1021 Payroll Checking Account Cash Current Assets
1051 Savings Account #1 Cash Current Assets
1061 Money Market Account #1 Cash Current Assets
1071 Short Term CD's Cash Current Assets
1091 Petty Cash Cash Current Assets
1111 Accounts Receivable Accounts Receivable Current Assets
1121 Allowance for doubtful accounts Accounts Receivable Current Assets
Balance
Sheet,Income
Statement, Level 1 January 1998 February 1998 April 1998 May 1998
Assets 25,685.00 26,327.12 4 5
Assets 20,554.00 21,067.85 8 10
Assets 17,524.00 17,962.10 12 15
Assets 50,000.00 51,250.00 16 20
Assets 75,000.00 76,875.00 20 25
Assets 25,000.00 25,625.00 24 30
Assets 254.00 260.35 28 35
Assets 125,452.00 128,588.30 32 40
Assets 0.00 18.45 36 45
June 1998 July 1998 ### September 1998 ### ### December 1998
6 7 8 9 10 11 12
12 14 16 18 20 22 24
18 21 24 27 30 33 36
24 28 32 36 40 44 48
30 35 40 45 50 55 60
36 42 48 54 60 66 72
42 49 56 63 70 77 84
48 56 64 72 80 88 96
54 63 72 81 90 99 108
### ### March 1999 ### May 1999 ### July 1999 ###
13 14 15 16 17 18 19 20
26 28 30 32 34 36 38 40
39 42 45 48 51 54 57 60
52 56 60 64 68 72 76 80
65 70 75 80 85 90 95 100
78 84 90 96 102 108 114 120
91 98 105 112 119 126 133 140
104 112 120 128 136 144 152 160
117 126 135 144 153 162 171 180
September 1999 ### ### December 1999 ### ###
21 22 23 24 25 26
42 44 46 48 50 52
63 66 69 72 75 78
84 88 92 96 100 104
105 110 115 120 125 130
126 132 138 144 150 156
147 154 161 168 175 182
168 176 184 192 200 208
189 198 207 216 225 234
March 2000 ### May 2000 ### July 2000 August 2000 September 2000
27 28 29 30 31 32 33
54 56 58 60 62 64 66
81 84 87 90 93 96 99
108 112 116 120 124 128 132
135 140 145 150 155 160 165
162 168 174 180 186 192 198
189 196 203 210 217 224 231
216 224 232 240 248 256 264
243 252 261 270 279 288 297
October 2000 November 2000 December 2000 January 2001 February 2001 March 2001
34 35 0 37 38 39
68 70 0 74 76 78
102 105 0 111 114 117
136 140 0 148 152 156
170 175 180 185 190 195
204 210 216 222 228 234
238 245 0 259 266 273
272 280 288 296 304 312
306 315 324 333 342 351
### May 2001 ### July 2001 ### September 2001 October 2001
40 41 42 43 44 45 46
80 82 84 86 88 90 92
120 123 126 129 132 135 138
160 164 168 172 176 180 184
200 205 210 215 220 225 230
240 246 252 258 264 270 276
280 287 294 301 308 315 322
320 328 336 344 352 360 368
360 369 378 387 396 405 414
November 2001 December 2001 January 2002 February 2002 March 2002 ### May 2002
47 294,795 49 50 51 52 53
94 0 98 100 102 104 106
141 0 147 150 153 156 159
188 0 196 200 204 208 212
235 0 245 250 255 260 265
282 0 294 300 306 312 318
329 0 343 350 357 364 371
376 1327670 392 400 408 416 424
423 0 441 450 459 468 477
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### July 2002 ### September 2002 ### November 2002 December 2002
54 55 56 57 58 59 318,697
108 110 112 114 116 118
162 165 168 171 174 177
216 220 224 228 232 236
270 275 280 285 290 295
324 330 336 342 348 354
378 385 392 399 406 413
432 440 448 456 464 472 1,538,494
486 495 504 513 522 531
January 2003 February 2003 March 2003 April 2003 May 2003 ### July 2003
61 62 63 269,506 65 66 67
0
0
0
0
0
0
488 496 504 1,479,934 520 528 536
549 558 567 0 585 594 603
### September 2003 ### ### December 2003
68 69 70 71 301,124

544 552 560 568 1,653,558

612 621 630 639
Account Balance Sheet,Income Balance Sheet,Income
Number Accout Name Statement, Level 3 Statement, Level 2
1011 Checking Account #1 Cash Current Assets
1012 Checking Account #2 Cash Current Assets
1021 Payroll Checking Account Cash Current Assets
1051 Savings Account #1 Cash Current Assets
1061 Money Market Account #1 Cash Current Assets
1071 Short Term CD's Cash Current Assets
1091 Petty Cash Cash Current Assets
1111 Accounts Receivable Accounts Receivable Current Assets
1121 Allowance for doubtful accounts Accounts Receivable Current Assets
Balance
Sheet,Income
Statement, Level 1 January 1998 February 1998 April 1998 May 1998
Assets 25,685.00 26,327.12 4 5
Assets 20,554.00 21,067.85 8 10
Assets 17,524.00 17,962.10 12 15
Assets 50,000.00 51,250.00 16 20
Assets 75,000.00 76,875.00 20 25
Assets 25,000.00 25,625.00 24 30
Assets 254.00 260.35 28 35
Assets 125,452.00 128,588.30 32 40
Assets 0.00 18.45 36 45
June 1998 July 1998 ### September 1998 ### ### December 1998
6 7 8 9 10 11 12
12 14 16 18 20 22 24
18 21 24 27 30 33 36
24 28 32 36 40 44 48
30 35 40 45 50 55 60
36 42 48 54 60 66 72
42 49 56 63 70 77 84
48 56 64 72 80 88 96
54 63 72 81 90 99 108
### ### March 1999 ### May 1999 ### July 1999 ###
13 14 15 16 17 18 19 20
26 28 30 32 34 36 38 40
39 42 45 48 51 54 57 60
52 56 60 64 68 72 76 80
65 70 75 80 85 90 95 100
78 84 90 96 102 108 114 120
91 98 105 112 119 126 133 140
104 112 120 128 136 144 152 160
117 126 135 144 153 162 171 180
September 1999 ### ### December 1999 ### ###
21 22 23 24 25 26
42 44 46 48 50 52
63 66 69 72 75 78
84 88 92 96 100 104
105 110 115 120 125 130
126 132 138 144 150 156
147 154 161 168 175 182
168 176 184 192 200 208
189 198 207 216 225 234
March 2000 ### May 2000 ### July 2000 August 2000 September 2000
27 28 29 30 31 32 33
54 56 58 60 62 64 66
81 84 87 90 93 96 99
108 112 116 120 124 128 132
135 140 145 150 155 160 165
162 168 174 180 186 192 198
189 196 203 210 217 224 231
216 224 232 240 248 256 264
243 252 261 270 279 288 297
October 2000 November 2000 December 2000 January 2001 February 2001 March 2001
34 35 0 37 38 39
68 70 0 74 76 78
102 105 0 111 114 117
136 140 0 148 152 156
170 175 180 185 190 195
204 210 216 222 228 234
238 245 0 259 266 273
272 280 288 296 304 312
306 315 324 333 342 351
### May 2001 ### July 2001 ### September 2001 October 2001
40 41 42 43 44 45 46
80 82 84 86 88 90 92
120 123 126 129 132 135 138
160 164 168 172 176 180 184
200 205 210 215 220 225 230
240 246 252 258 264 270 276
280 287 294 301 308 315 322
320 328 336 344 352 360 368
360 369 378 387 396 405 414
November 2001 December 2001 January 2002 February 2002 March 2002 ### May 2002
47 294,795 49 50 51 52 53
94 0 98 100 102 104 106
141 0 147 150 153 156 159
188 0 196 200 204 208 212
235 0 245 250 255 260 265
282 0 294 300 306 312 318
329 0 343 350 357 364 371
376 1327670 392 400 408 416 424
423 0 441 450 459 468 477
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### July 2002 ### September 2002 ### November 2002 December 2002
54 55 56 57 58 59 318,697
108 110 112 114 116 118
162 165 168 171 174 177
216 220 224 228 232 236
270 275 280 285 290 295
324 330 336 342 348 354
378 385 392 399 406 413
432 440 448 456 464 472 1,538,494
486 495 504 513 522 531
January 2003 February 2003 March 2003 April 2003 May 2003 ### July 2003
61 62 63 269,506 65 66 67
0
0
0
0
0
0
488 496 504 1,479,934 520 528 536
549 558 567 0 585 594 603
### September 2003 ### ### December 2003
68 69 70 71 301,124

544 552 560 568 1,653,558

612 621 630 639
Worksheets List
11 - General Details
12 - Worksheets List
13 - Parametrs & Calculations
14 - Months Lists
15 - BS, IS Level
16 - Notes List
21 - Trial Balances Data
31 - Balance Sheet
41 - Income Statement
51 - Cash Flow
61 - Notes
91 - Trial Balance (Original)
92 - Trial Balance Adjustments
93 - Trial Balance Updating
94 - Trial Balance Audit
To Download VBA macro codes

Press Alt+F11

Sub SheetInABC_Order()

Dim I As Integer, J As Integer, ShNumber As Integer

ShNumber = Sheets.Count
On Error GoTo ErrorTrap:

For I = 1 To ShNumber - 1
For J = I + 1 To ShNumber
If Sheets(J).Name < Sheets(I).Name Then
Sheets(J).Move Before:=Sheets(I)
End If
Next
Next

Sheets(1).Select

ErrorTrap:
Exit Sub

End Sub

Sub SortAndUpdateShettsList()

Call SheetInABC_Order
Call Update_WorksheetsList

End Sub
Worksheets List
11 - General Details
12 - Worksheets List
13 - Parametrs & Calculations
14 - Months Lists
15 - BS, IS Level
16 - Notes List
21 - Trial Balances Data
31 - Balance Sheet
41 - Income Statement
51 - Cash Flow
61 - Notes
91 - Trial Balance (Original)
92 - Trial Balance Adjustments
93 - Final Trial Balance
94 - Trial Balance Audit
Level1 Level2 Level3
Assets Current Assets Cash
Assets Current Assets Accounts Receivable
Assets Current Assets Inventories
Assets Current Assets Other Current Assets
Assets Current Assets Prepaid Expenses
Assets Property and Equipment (at Cost) Land & Building
Assets Property and Equipment (at Cost) Machinery and Equipment
Assets Property and Equipment (at Cost) Furniture and Fixtures
Assets Property and Equipment (at Cost) Less: Accumulated Depreciation
Assets Property and Equipment (at Cost) Leasehold Improvements
Assets Other Assets Investment in Revenue Bond
Assets Other Assets Patents, Trademarks and Goodwill
Liabilities and Stockholder's Equity Current liabilities Line of Credit
Liabilities and Stockholder's Equity Current liabilities Current portion of long-term debt
Liabilities and Stockholder's Equity Current liabilities Accounts payable
Liabilities and Stockholder's Equity Current liabilities Accrued Expenses
Liabilities and Stockholder's Equity Current liabilities Other Payables
Liabilities and Stockholder's Equity Current liabilities Income taxes payable
Liabilities and Stockholder's Equity Long-term Liabilities Other current liabilities
Liabilities and Stockholder's Equity Long-term Liabilities Loans from financial institutions
Liabilities and Stockholder's Equity Long-term Liabilities Current Portion of Long-Term Debt
Liabilities and Stockholder's Equity Long-term Liabilities Equipment Leases Payable
Liabilities and Stockholder's Equity Long-term Liabilities Other long-term liabilities
Liabilities and Stockholder's Equity Long-term Liabilities Deferred tax liabilities
Liabilities and Stockholder's Equity Shareholders' Equity Pension fund loans
Liabilities and Stockholder's Equity Shareholders' Equity Capital Stock
Liabilities and Stockholder's Equity Shareholders' Equity Paid in Capital
Liabilities and Stockholder's Equity Shareholders' Equity Share Premium
Liabilities and Stockholder's Equity Shareholders' Equity Retained earnings
Income Statement Net Sales Sales
Income Statement Cost of Sales Cost of goods sold
Income Statement Expenses Research & Development
Income Statement Expenses Marketing
Income Statement Expenses General & Administration
Income Statement Expenses Amortization
Income Statement Non Operating Income Non Operating Income
Income Statement Non Operating Expenses Non Operating Expenses
Income Statement Special Gain ( Loss ) Special Gain ( Loss )
Income Statement Income Taxes Income Taxes
Notes # Notes Title
1 Summary of Sugnificant Accounting Policies
2 Structure of Balance Sheet and Income Statements
3 Transactions with Affiliated and othe Related Parties
4 Currency Translation
5
6
7 Notes & Account Recivable
8 Inventories
9 Prepaid Expenses
10 Property, Plant and equipment
11 Securities
12 Intangible Assets
13
14
15
16
17
18 Stockholder's Equity
19 Earnings Reserves and Retained Profits
20 Sales revenue
21
22
23
24
25
26 Income Taxes
27 Employee Benefit Plan
28
29
30
31
32
33
34
35
36
37
Notes Title Balance Sheet, P&L
Note 1 - Summary of Sugnificant Accounting Policies
Note 2 - Structure of Balance Sheet and Income Statements
Note 3 - Transactions with Affiliated and othe Related Parties
Note 4 - Currency Translation
Note 5 - Cash
Note 6 - Line of Credit
Note 7 - Notes & Account Recivable Accounts Receivable
Note 8 - Inventories Inventories
Note 9 - Prepaid Expenses Prepaid Expenses
Note 10 - Property, Plant and equipment Property and Equipment (at Cost)
Note 11 - Securities Investment in Revenue Bond
Note 12 - Intangible Assets Patents, Trademarks and Goodwill
Note 13 - Accounts Payable
Note 14 - Accrued Expenses
Note 15 - Other Payables
Note 16 - Note Payable
Note 17 - Equipment Leases Payable
Note 18 - Stockholder's Equity Total Stockholder's Equity
Note 19 - Earnings Reserves and Retained Profits Retained Earnings
Note 20 - Sales revenue Sales
Note 21 - Labor And Materials
Note 22 - Selling
Note 23 - General & Administrative
Note 24 - Other Operating Expense
Note 25 - Other income (expense) - net
Note 26 - Income Taxes Provision (benefit) for income taxes
Note 27 - Employee Benefit Plan
Note 28 -
Note 29 -
Note 30 -
Note 31 -
Note 32 -
Financial Assets

Trade and Other Receivables

Issued Capital

Special item with an Equity Portion

Special item for investment Allowances for Fixed Assets
Provosions
Liabilities
Contingent Liabilities
Other Financial Obligations
Derivative Financial Instruments
Decrease / Increas in Inventories of finished Goods and Work in Progress
Work Performed by the Enterprise and Capitalized
Other Operating Income
Raw-Material and Consumables Used
Staff Costs
Depreciation
Other Operatiing Expenses
Income From other investments
Amortization of Financial Assets and Investments Classified as Current Assets
Interest
Income Taxes
Other Information
Account Balance Sheet,Income Balance Sheet,Income
Number Accout Name Statement, Level 3 Statement, Level 2
1011 Checking Account #1 Cash Current Assets
1012 Checking Account #2 Cash Current Assets
1021 Payroll Checking Account Cash Current Assets
1051 Savings Account #1 Cash Current Assets
1061 Money Market Account #1 Cash Current Assets
1071 Short Term CD's Cash Current Assets
1091 Petty Cash Cash Current Assets
1111 Accounts Receivable Accounts Receivable Current Assets
1121 Allowance for doubtful accounts Accounts Receivable Current Assets
1201 Inventories for sale Inventories Current Assets
1211 Inventories for use Inventories Current Assets
1301 Prepaid expenses Prepaid Expenses Current Assets
1560 Patents Patents, Trademarks and GOther Assets
1571 Marketable Stocks Investment in Revenue Bo Other Assets
1811 Land Land & Building Property and Equipment (
1821 Buildings Land & Building Property and Equipment (
1831 Tools & Equipment Machinery and Equipment Property and Equipment (
1841 Office Furninshings & Equip Furniture and Fixtures Property and Equipment (
1921 Accumulated Depreciated BuildingsLess: Accumulated DepreciProperty and Equipment (
1931 Accumulated Depreciated Tools/Eq Less: Accumulated DepreciProperty and Equipment (
1941 Accumulated Depreciated Office Equipment
Less: Accumulated DepreciProperty and Equipment (
1991 Depreciated Lease Improvements Less: Accumulated DepreciProperty and Equipment (
2011 Accounts Payable Accounts Payable Current liabilities
2111 Payroll Liabilities Line of Credit Current liabilities
2113 Employee Soc. Sec. Withholdings Accrued expenses Current liabilities
2118 Company Medicare Liability other Payables Current liabilities
2401 Short Term Loans Current portion of long-termCurrent liabilities
2401 Short Term Loans Less: Current Porti #N/A
2501 Mortgage Loan Note Payable #N/A
2601 Fed deffered income taxes Equipment Leases PayableLong-term Liabilities
2701 Employee Pension Current portion of long-termCurrent liabilities
3001 Capital Stock Capital Stock Shareholders' Equity
3101 Paid in capital Retained earnings Shareholders' Equity
3501 Retained Earnings Retained earnings Shareholders' Equity
4001 Sales Sales Net Sales
4501 Services Services #N/A
4701 Interest Income Other income (expense) #N/A
4801 Gain/Loss Sale of Assets Other income (expense) #N/A
4901 Other Income Other income (expense) #N/A
5001 Materials Materials #N/A
5101 Subcontracted Costs Labor & Subcontractors Co #N/A
5201 Labor Labor & Subcontractors Co #N/A
5301 Rental Other Cost of goods sold #N/A
5311 Maintenance & Repairs Other Cost of goods sold #N/A
5321 Cleaning Other Cost of goods sold #N/A
5331 Insurance Other Cost of goods sold #N/A
5341 Utilities Other Cost of goods sold #N/A
5351 Property Taxes Other Cost of goods sold #N/A
5501 Increase / Decrease in Inventories Increase / Decrease in Inve #N/A
6501 Salary & Wages Selling #N/A
6511 Commissions Selling #N/A
6521 Advertising Selling #N/A
6531 Preliminary Designs Selling #N/A
6532 Promotional Events Selling #N/A
6533 Promotional Literature Selling #N/A
6534 Displays/Product Samples Selling #N/A
6535 Project Management Personnel Selling #N/A
6541 Sales & Marketing Expense-Other Selling #N/A
7001 Salary & Wages General & Administrative #N/A
7101 Employee Bonuses General & Administrative #N/A
7102 Employee Sick Pay General & Administrative #N/A
7103 Employee Vacation Pay General & Administrative #N/A
7104 Company Paid Medicare (FICA) General & Administrative #N/A
7105 Company Paid Soc. Sec. (FICA) General & Administrative #N/A
7106 Federal Unemployment Tax (FUTA)General & Administrative #N/A
7107 Workers Comp Insurance General & Administrative #N/A
7201 Employment Advertising General & Administrative #N/A
7202 Recruiting & Hiring General & Administrative #N/A
7203 Training & Education General & Administrative #N/A
7204 Employee Entertainment General & Administrative #N/A
7205 Payroll Service Fees General & Administrative #N/A
7301 Accounting Fees General & Administrative #N/A
7302 Attorney Fees General & Administrative #N/A
7351 Telephone-Answering Service General & Administrative #N/A
7352 Telephone-Cellular Service General & Administrative #N/A
7353 Telephone-ISDN Line General & Administrative #N/A
7354 Telephone-Local Service General & Administrative #N/A
7355 Telephone-Long Dist Service General & Administrative #N/A
7356 Tolls & Parking General & Administrative #N/A
7357 Tool Maintenance & Repairs General & Administrative #N/A
7381 Travel General & Administrative #N/A
7382 Travel-Airfare General & Administrative #N/A
7383 Travel-Car Rental General & Administrative #N/A
7384 Travel-Food & Entertainment General & Administrative #N/A
7385 Travel-Hotel General & Administrative #N/A
7401 Charitable Contributions Other Operating Expense #N/A
7501 Computer Software General & Administrative #N/A
7502 Consultant-Business General & Administrative #N/A
7503 Consultant-Computer General & Administrative #N/A
7511 Corporation Fees & Costs General & Administrative #N/A
7521 Equipment Lease-Copier General & Administrative #N/A
7522 Equipment Lease-Office General & Administrative #N/A
7631 Building Maintenance Other Operating Expense #N/A
7632 Cleaning Service Other Operating Expense #N/A
7633 Equip Maint. & Repairs Other Operating Expense #N/A
7634 Misc. Expenses Other Operating Expense #N/A
7635 Security Monitoring Other Operating Expense #N/A
7636 Utilities Other Operating Expense #N/A
7701 Taxes-Business License Other Operating Expense #N/A
7702 Taxes-Business Property Other Operating Expense #N/A
7901 Depreciation-Buildings Depreciation #N/A
8001 Bank Account Finance Charges Interest expense #N/A
8002 Bank Account Service Fees Interest expense #N/A
9001 Taxes-Corporate Income Provision (benefit) for inco #N/A
Retained Earnings beginnin #N/A
Retained Earnings beginnin #N/A
Balance
Sheet,Income
Statement, Level 1 January 1998 February 1998 March 1998 April 1998 May 1998
Assets 25,685.00 26,327.12 3 4 5
Assets 20,554.00 21,067.85 6 8 10
Assets 17,524.00 17,962.10 9 12 15
Assets 50,000.00 51,250.00 12 16 20
Assets 75,000.00 76,875.00 15 20 25
Assets 25,000.00 25,625.00 18 24 30
Assets 254.00 260.35 21 28 35
Assets 125,452.00 128,588.30 24 32 40
Assets 0.00 18.45 27 36 45
Assets 10.00 20.50 30 40 50
Assets 11.00 22.55 33 44 55
Assets 12.00 24.60 36 48 60
Assets 13.00 26.65 39 52 65
Assets 14.00 28.00 42 56 70
Assets 17.00 34.00 51 68 85
Assets 18.00 1.03 54 72 90
Assets 19.00 38.00 57 76 95
Assets 20.00 40.00 60 80 100
Assets 22.00 44.00 66 88 110
Assets 23.00 46.00 69 92 115
Assets 24 48 72 96 120
Assets 25 50 75 100 125
Liabilities and Stock 26 52 78 104 130
Liabilities and Stock 27 54 81 108 135
Liabilities and Stock 29 58 87 116 145
Liabilities and Stock 34 68 102 136 170
Liabilities and Stock 42 84 126 168 210
#N/A 42 84 126 168 210
#N/A 44 88 132 176 220
Liabilities and Stock 45 90 135 180 225
Liabilities and Stock 46 92 138 184 230
Liabilities and Stock 47 94 141 188 235
Liabilities and Stock 48 96 144 192 240
Liabilities and Stock 49 98 147 196 245
Income Statement 1852612 81168 82082 82996 83910
#N/A 482351
#N/A
#N/A
#N/A
#N/A
#N/A
#N/A
#N/A
#N/A
#N/A
#N/A
#N/A
#N/A
#N/A
#N/A
#N/A
#N/A
#N/A
#N/A
#N/A
#N/A
#N/A
#N/A
#N/A
#N/A
#N/A
#N/A
#N/A
#N/A
#N/A
#N/A
#N/A
#N/A
#N/A
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#N/A
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#N/A
June 1998 July 1998 ### September 1998 ### ### December 1998
6 7 8 9 10 11 12
12 14 16 18 20 22 24
18 21 24 27 30 33 36
24 28 32 36 40 44 48
30 35 40 45 50 55 60
36 42 48 54 60 66 72
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48 56 64 72 80 88 96
54 63 72 81 90 99 108
60 70 80 90 100 110 120
66 77 88 99 110 121 132
72 84 96 108 120 132 144
78 91 104 117 130 143 156
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102 119 136 153 170 187 204
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114 133 152 171 190 209 228
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132 154 176 198 220 242 328
138 161 184 207 230 253 0
144 168 192 216 240 264 0
150 175 200 225 250 275 0
156 182 208 234 260 286 312
162 189 216 243 270 297 324
174 203 232 261 290 319 348
204 238 272 306 340 374 408
252 294 336 378 420 462 504
252 294 336 378 420 462 504
264 308 352 396 440 484 528
270 315 360 405 450 495 540
276 322 368 414 460 506 552
282 329 376 423 470 517 564
288 336 384 432 480 528 576
294 343 392 441 490 539 588
84824 85738 86652 87566 88480 89394 1852612
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 ### ### March 1999 ### May 1999 ### July 1999 ###
13 14 15 16 17 18 19 20
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117 126 135 144 153 162 171 180
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156 168 180 192 204 216 228 240
169 182 195 208 221 234 247 260
182 196 210 224 238 252 266 280
221 238 255 272 289 306 323 340
234 252 270 288 306 324 342 360
247 266 285 304 323 342 361 380
260 280 300 320 340 360 380 400
286 308 330 352 374 396 418 440
299 322 345 368 391 414 437 460
312 336 360 384 408 432 456 480
325 350 375 400 425 450 475 500
338 364 390 416 442 468 494 520
351 378 405 432 459 486 513 540
377 406 435 464 493 522 551 580
442 476 510 544 578 612 646 680
546 588 630 672 714 756 798 840
546 588 630 672 714 756 798 840
572 616 660 704 748 792 836 880
585 630 675 720 765 810 855 900
598 644 690 736 782 828 874 920
611 658 705 752 799 846 893 940
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637 686 735 784 833 882 931 980
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525 550 575 0 625 650
546 572 598 624 650 676
567 594 621 648 675 702
609 638 667 696 725 754
714 748 782 816 850 884
882 924 966 1008 1050 1092
882 924 966 1008 1050 1092
924 968 1012 1056 1100 1144
945 990 1035 1080 1125 1170
966 1012 1058 1104 1150 1196
987 1034 1081 1128 1175 1222
1008 1056 1104 1152 1200 1248
1029 1078 1127 1176 1225 1274
88480 89394 90308 2001902 92136 93050
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27 28 29 30 31 32 33
54 56 58 60 62 64 66
81 84 87 90 93 96 99
108 112 116 120 124 128 132
135 140 145 150 155 160 165
162 168 174 180 186 192 198
189 196 203 210 217 224 231
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243 252 261 270 279 288 297
270 280 290 300 310 320 330
297 308 319 330 341 352 363
324 336 348 360 372 384 396
351 364 377 390 403 416 429
378 392 406 420 434 448 462
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486 504 522 540 558 576 594
513 532 551 570 589 608 627
540 560 580 600 620 640 660
594 616 638 660 682 704 726
621 644 667 690 713 736 759
648 672 696 720 744 768 792
675 700 725 750 775 800 825
702 728 754 780 806 832 858
729 756 783 810 837 864 891
783 812 841 870 899 928 957
918 952 986 1020 1054 1088 1122
1134 1176 1218 1260 1302 1344 1386
1134 1176 1218 1260 1302 1344 1386
1188 1232 1276 1320 1364 1408 1452
1215 1260 1305 1350 1395 1440 1485
1242 1288 1334 1380 1426 1472 1518
1269 1316 1363 1410 1457 1504 1551
1296 1344 1392 1440 1488 1536 1584
1323 1372 1421 1470 1519 1568 1617
93964 94878 95792 96706 97620 98534 99448

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34 35 0 37 38 39
68 70 0 74 76 78
102 105 0 111 114 117
136 140 0 148 152 156
170 175 180 185 190 195
204 210 216 222 228 234
238 245 0 259 266 273
272 280 288 296 304 312
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340 350 0 370 380 390
374 385 396 407 418 429
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578 595 612 629 646 663
612 630 0 666 684 702
646 665 348 703 722 741
680 700 48 740 760 780
748 770 384 814 836 858
782 805 0 851 874 897
816 840 0 888 912 936
850 875 0 925 950 975
884 910 936 962 988 1014
918 945 972 999 1026 1053
986 1015 1,044 1073 1102 1131
1156 1190 1,224 1258 1292 1326
1428 1470 1,512 1554 1596 1638
1428 1470 1512 1554 1596 1638
1496 1540 1,584 1628 1672 1716
1530 1575 1,620 1665 1710 1755
1564 1610 1,656 1702 1748 1794
1598 1645 1,692 1739 1786 1833
1632 1680 1,728 1776 1824 1872
1666 1715 1,764 1813 1862 1911
100362 101276 2,175,333 103104 104018 104932
600,124
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 ### May 2001 ### July 2001 ### September 2001 October 2001
40 41 42 43 44 45 46
80 82 84 86 88 90 92
120 123 126 129 132 135 138
160 164 168 172 176 180 184
200 205 210 215 220 225 230
240 246 252 258 264 270 276
280 287 294 301 308 315 322
320 328 336 344 352 360 368
360 369 378 387 396 405 414
400 410 420 430 440 450 460
440 451 462 473 484 495 506
480 492 504 516 528 540 552
520 533 546 559 572 585 598
560 574 588 602 616 630 644
680 697 714 731 748 765 782
720 738 756 774 792 810 828
760 779 798 817 836 855 874
800 820 840 860 880 900 920
880 902 924 946 968 990 1012
920 943 966 989 1012 1035 1058
960 984 1008 1032 1056 1080 1104
1000 1025 1050 1075 1100 1125 1150
1040 1066 1092 1118 1144 1170 1196
1080 1107 1134 1161 1188 1215 1242
1160 1189 1218 1247 1276 1305 1334
1360 1394 1428 1462 1496 1530 1564
1680 1722 1764 1806 1848 1890 1932
1680 1722 1764 1806 1848 1890 1932
1760 1804 1848 1892 1936 1980 2024
1800 1845 1890 1935 1980 2025 2070
1840 1886 1932 1978 2024 2070 2116
1880 1927 1974 2021 2068 2115 2162
1920 1968 2016 2064 2112 2160 2208
1960 2009 2058 2107 2156 2205 2254
105846 106760 107674 108588 109502 110416 111330

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47 294,795 49 50 51 52 53
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611 48,563 637 650 663 676 689
658 277,741 686 700 714 728 742
799 626,402 833 850 867 884 901
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893 301,598 391 950 969 988 1007
940 44,313 980 1000 1020 1040 1060
1034 -369,319 1078 1100 1122 1144 1166
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1128 0 1176 1200 1224 1248 1272
1175 0 1225 1250 1275 1300 1325
1222 439,637 1274 1300 1326 1352 1378
1269 463,272 1323 1350 1377 1404 1431
1363 204,694 1421 1450 1479 1508 1537
1598 24,916 1666 1700 1734 1768 1802
1974 36,543 2058 2100 2142 2184 2226
1974 -36,543 2058 2100 2142 2184 2226
2068 777,097 2156 2200 2244 2288 2332
2115 208,093 2205 2250 2295 2340 2385
2162 0 2254 2300 2346 2392 2438
2209 141,176 2303 2350 2397 2444 2491
2256 795,884 2352 2400 2448 2496 2544
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112244 2,436,104 114072 114986 559,646 116814 117728
671,049 154,160
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0
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0
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0
0
0
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0
0
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0
 ### July 2002 ### September 2002 ### November 2002 December 2002
54 55 56 57 58 59 318,697
108 110 112 114 116 118
162 165 168 171 174 177
216 220 224 228 232 236
270 275 280 285 290 295
324 330 336 342 348 354
378 385 392 399 406 413
432 440 448 456 464 472 1,538,494
486 495 504 513 522 531
540 550 560 570 580 590 520,133
594 605 616 627 638 649
648 660 672 684 696 708 23,659
702 715 728 741 754 767 52,500
756 770 784 798 812 826 300,260
918 935 952 969 986 1003 677,191
972 990 1008 1026 1044 1062
1026 1045 1064 1083 1102 1121 326,052
1080 1100 1120 1140 1160 1180 47,906
1188 1210 1232 1254 1276 1298 -419540.1
1242 1265 1288 1311 1334 1357
1296 1320 1344 1368 1392 1416
1350 1375 1400 1425 1450 1475
1404 1430 1456 1482 1508 1534 475,284
1458 1485 1512 1539 1566 1593 500,834
1566 1595 1624 1653 1682 1711 221,291
1836 1870 1904 1938 1972 2006 26,937
2268 2310 2352 2394 2436 2478 39,506
2268 2310 2352 2394 2436 2478 -39506
2376 2420 2464 2508 2552 2596 840,105
2430 2475 2520 2565 2610 2655 224,965
2484 2530 2576 2622 2668 2714
2538 2585 2632 2679 2726 2773 152,623
2592 2640 2688 2736 2784 2832 943,314
2646 2695 2744 2793 2842 2891
1,208,834 119556 120470 1,958,759 122298 123212 2,633,626
332,985 539,559 725,458
1,157 0 0 1,875 0 0 2,521
0 0
0 0
-336,609 0 0 -545,431 0 0 -733,352
-246,320 0 0 -399,130 0 0 -536,645
0 0 0 0 0 0 0
-160,761 0 0 -260,492 0 0 -350,241
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
13,887 0 0 22,501 0 0 30,254
-202,537 0 0 -328,184 0 0 -441,256
0 0 0 0 0 0 0
 0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
-310,280 0 0 -502,769 0 0 -675,992
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
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0 0 0 0 0 0 0
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0 0 0 0 0 0 0
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0 0 0 0 0 0 0
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0 0 0 0 0 0 0
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0 0 0 0 0 0 0
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0 0 0 0 0 0 0
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0 0 0 0 0 0 0
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0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
-119,747 0 0 -194,035 0 0 -260,887
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
-23,051 0 0 -37,352 0 0 -50,221
-28,726 0 0 -46,547 0 0 -62,584
0 0 0 0 0 0 0
-61,162 0 0 -99,105 0 0 -133,251
365,311 0 0 591,939 0 0 795,884
-365,311 0 0 -591,939 0 0 -795,884
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
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0
0
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0
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0
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0
0
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0
0
0
0
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0
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0
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0
0
0
0
0
0
0
0
0
0
0
0
January 2003 February 2003 March 2003 April 2003 May 2003 ### July 2003
61 62 63 269,506 65 66 67
0
0
0
0
0
0
488 496 504 1,479,934 520 528 536
549 558 567 0 585 594 603
610 620 630 488,825 650 660 670
671 682 693 0 715 726 737
732 744 756 12,129 780 792 804
46,764
326,068
603,247
0
345,595
53,172
428,573
0
0
0
489,793
426,721
209,695
17,229

0 0 0 0 0 0 0
701,924
165,986
22,375
0 0 0 135,948 0 0 0
0 0 0 1,049,371 0 0 0
0
125,040 125,954 620,520 127,782 128,696 1,303,092 130,524
202,983 426,264
0 0 -6,909 0 0 -14,508 0
0 0
0 0
0 0 -181,586 0 0 -381,330 0
0 0 -127,952 0 0 -268,698 0
0 0 0 0 0 0 0
0 0 -81,711 0 0 -171,592 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 5,534 0 0 11,620 0
0 0 -102,034 0 0 -214,272 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 -161,190 0 0 -338,499 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 -58,552 0 0 -122,960 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 -12,604 0 0 -26,468 0
0 0 -16,027 0 0 -33,657 0
0 0 0 0 0 0 0
0 0 -31,774 0 0 -66,725 0
0 0 200,454 0 0 420,954 0
0 0 -200,454 0 0 -420,954 0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
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0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
 ### September 2003 ### ### December 2003
68 69 70 71 301,124

544 552 560 568 1,653,558

612 621 630 639
680 690 700 710 546,173
748 759 770 781
816 828 840 852 13,552
52,250
364,321
674,019

386,140
59,410
-478852.44

547,255
476,783
234,296
19,250
40,252
0 0 0 0 -40252
784,273
185,459

0 0 0 0 151,897
0 0 0 0 1,172,482

131,438 1,942,227 133,266 134,180 2,920,093

635,337 955,214
0 -21,625 0 0 -32,512
0
0
0 -568,363 0 0 -854,521
0 -400,488 0 0 -602,125
0 0 0 0 0
0 -255,755 0 0 -384,521
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 17,320 0 0 26,040
0 -319,367 0 0 -480,161
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 -504,525 0 0 -758,542
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 -183,269 0 0 -275,541
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 -39,450 0 0 -59,312
0 -50,164 0 0 -75,421
0 0 0 0 0
0 -99,451 0 0 -149,523
0 627,422 0 0 943,314
0 -627,422 0 0 -943,314
 XYZ Corporation Inc.
BALANCE SHEET

December 31
Notes 2003 2002
ASSETS

Current Assets
Cash 5 301,124 318,697
Accounts Receivable 7 1,653,558 1,538,494
Inventories 8 546,173 520,133
Prepaid Expenses 9 13,552 23,659
Total Current Assets 2,514,407 2,400,983

Property and Equipment (at Cost) 10

Land & Building 674,019 677,191
Machinery and Equipment 386,140 326,052
Furniture and Fixtures 59,410 47,906
Total Property and Equipment 1,119,569 1,051,150
Less: Accumulated Depreciation (478,852) (419,540)
Net Book Value 640,717 631,610

Other Assets
Investment in Revenue Bond 11 364,321 300,260
Patents, Trademarks and Goodwill 12 52,250 52,500
Total Other Assets 416,571 352,760

TOTAL ASSETS 3,571,695 3,385,352

LIABILITIES AND STOCKHOLDER'S EQUITY

Current Liabilities
Line of Credit 6 476,783 500,834
Current Portion of Long-Term Debt 40,252 39,506
Accounts Payable 13 547,255 475,284
Accrued Expenses 14 234,296 221,291
Other Payables 15 19,250 26,937
Total Current Liabilities 1,317,837 1,263,851

Long-Term Liabilities
Note Payable 16 784,273 840,105
Equipment Leases Payable 17 185,459 224,965
Less: Current Portion Shown Above (40,252) (39,506)
Total Long-Term Liabilities 929,480 1,025,564

TOTAL LIABILITIES 2,247,316 2,289,415

Stockholder's Equity
Capital Stock 151,897 152,623
Retained Earnings 19 1,172,482 943,314
Total Stockholder's Equity 1,324,379 1,095,937

TOTAL LIABILITIES AND STOCKHOLDER' 3,571,695 3,385,352

 XYZ Corporation Inc.
Income Statement

Notes 2003
Revenue 20
Sales 2,920,093
Services 955,214
Total Revenue 3,875,307

Cost of Goods Sold

Materials 854,521
Labor & Subcontractors Costs 602,125
Other Cost of goods sold 384,521
Increase / Decrease in Inventories 21 -26,040
Total Cost of Goods Sold 1,815,127

Gross Income 2,060,180

Operating Expenses
Selling 480,161
General & Administrative 22 758,542
Other Operating Expense 23 275,541
Depreciation 59,312
Total Operating Expenses 1,573,556

Net Income before Operations 486,624

Operating Income (Loss)

Other income (expense) 24 32,512
Interest expense 75,421
Total Operating Income 107,933

Income (Loss) Before Income Taxes 378,691

Provision (benefit) for income taxes 25 149,523
Net Income (Loss) for the year 229,168
Retained Earnings beginning of the year 26 943,314
Retained Earnings 1,172,482
 Audit / Notes level
2002 2003 2002

2,633,626
725,458
3,359,084 0 0

733,352
536,645
350,241
-30,254
1,589,984 0 0

1,769,100

441,256
675,992
260,887
50,221
1,428,356 0 0

340,744

-2,521
62,584
60,063 0 0

280,681
133,251
147,430
795,884
943,314
 91 - Trial Balance (Original)

Account
Number Accout Name Debit Credit
1011 Checking Account #1 7,582.00
1012 Checking Account #2 5,265.00
1021 Payroll Checking Account 5,232.32
1051 Savings Account #1 50,000.00
1061 Money Market Account #1 20,000.00
1071 Short Term CD's 15,000.00
1091 Petty Cash 2,352.00
1111 Accounts Receivable 275,652.00
1121 Allowance for doubtful accounts 25,500.00
1201 Inventories for sale 98,565.00
1211 Inventories for use 45,265.00
1301 Prepaid expenses 6,582.00
1501 Lease Deposits 12,565.00
1571 Marketable Stocks 28,500.00
1601 Loans 25,000.00
1701 Loans to Employees 32,562.00
1811 Land 125,252.00
1821 Buildings 485,952.00
1831 Tools & Equipment 45,265.00
1841 Office Furninshings & Equip 33,651.00
1891 Leasehold Improvements 19,567.00
1921 Accumulated Depreciated Buildings 56,444.00
1931 Accumulated Depreciated Tools/Equipment 15,652.00
1941 Accumulated Depreciated Office Equipment 12,666.00
1991 Depreciated Lease Improvements 7,585.00
2011 Accounts Payable 205,651.00
2111 Payroll Liabilities 33,659.00
2112 Employee Fed Tax Withholdings 15,777.00
2113 Employee Soc. Sec. Withholdings 8,985.00
2114 Employee Medicare Withholdings 3,666.00
2115 Employee State Tax Withholdings 2,588.00
2212 Car Exp. Liabilities 6,525.00
2301 Unpaid car insurance 3,333.00
2401 Short Term Loans 25,654.00
2451 Loans from Principals 30,000.00
2501 Mortgage Loan 325,123.00
2601 Fed deffered income taxes 6,541.00
2701 Employee Pension 9,857.00
3001 Capital Stock 150,000.00
3101 Paid in capital 75,000.00
3501 Retained Earnings 175,856.00
4001 Sales 2,252,532.00
4101 Professional Services
4102 Referrals & Commissions
4201 Rental Property Income 1,985,235.00
4701 Interest Income
4801 Gain/Loss Sale of Assets
4901 Other Income
5001 Materials
5101 Subcontracted Costs
5201 Labor
5301 Rental

‫ עמוד‬146
 91 - Trial Balance (Original)

5311 Maintenance & Repairs

5321 Cleaning
5331 Insurance
5341 Utilities
5351 Property Taxes
6001 Salary & Wages
6101 Employee Vacation Pay
6102 Company Paid Medicare (FICA)
6103 Company Paid Soc. Sec. (FICA)
6104 Federal Unemployment Tax (FUTA)
6105 Workers Comp Insurance
6201 Recruiting & Hiring
6202 Training & Education
6203 Employee Entertainment
6301 Telephone-Answering Service
6302 Telephone-Cellular Service
6303 Telephone-ISDN Line
6304 Telephone-Local Service
6305 Telephone-Long Dist Service
6351 Tool Maintenance & Repairs
6361 Travel
6401 Computer Software
6402 Consultant-Business
6403 Consultant-Computer
6404 Corporation Fees & Costs
6405 Equipment Lease-Copier
6406 Equipment Lease-Office
6407 Building Maintenance
6408 Cleaning Service
6409 Equip Maint. & Repairs
6410 Misc. Expenses
6411 Security Monitoring
6412 Utilities
6501 Salary & Wages
6511 Commissions
6521 Advertising
6531 Preliminary Designs
6532 Promotional Events
6533 Promotional Literature
6534 Displays/Product Samples
6535 Project Management Personnel
6541 Sales & Marketing Expense-Other
7001 Salary & Wages
7101 Employee Bonuses
7102 Employee Sick Pay
7103 Employee Vacation Pay
7104 Company Paid Medicare (FICA)
7105 Company Paid Soc. Sec. (FICA)
7106 Federal Unemployment Tax (FUTA)
7107 Workers Comp Insurance
7201 Employment Advertising
7202 Recruiting & Hiring
7203 Training & Education
7204 Employee Entertainment

‫ עמוד‬147
 91 - Trial Balance (Original)

7205 Payroll Service Fees

7301 Accounting Fees
7302 Attorney Fees
7351 Telephone-Answering Service
7352 Telephone-Cellular Service
7353 Telephone-ISDN Line
7354 Telephone-Local Service
7355 Telephone-Long Dist Service
7356 Tolls & Parking
7357 Tool Maintenance & Repairs
7381 Travel
7382 Travel-Airfare
7383 Travel-Car Rental
7384 Travel-Food & Entertainment
7385 Travel-Hotel
7401 Charitable Contributions
7501 Computer Software
7502 Consultant-Business
7503 Consultant-Computer
7511 Corporation Fees & Costs
7521 Equipment Lease-Copier
7522 Equipment Lease-Office
7631 Building Maintenance
7632 Cleaning Service
7633 Equip Maint. & Repairs
7634 Misc. Expenses
7635 Security Monitoring
7636 Utilities
7701 Taxes-Business License
7702 Taxes-Business Property
7901 Depreciation-Buildings
7902 Depreciation-Office Equipment
7903 Depreciation-Tools & Equipment
8001 Bank Account Finance Charges
8002 Bank Account Service Fees
8003 Credit Card Finance Charges
8004 Credit Card Service Fees
9001 Taxes-Corporate Income

‫ עמוד‬148
 91 - Trial Balance (Original)

Adjusted TB - Debit Adjusted TB - Credit Adjusted TB Balance

7,582.00 16,000.00 8,418.00
8,265.00 0.00 8,265.00
12,732.32 0.00 12,732.32
50,000.00 0.00 50,000.00
20,000.00 0.00 20,000.00
15,000.00 0.00 15,000.00
2,352.00 0.00 2,352.00
275,652.00 0.00 275,652.00
0.00 25,500.00 25,500.00
98,565.00 0.00 98,565.00
45,265.00 0.00 45,265.00
6,582.00 0.00 6,582.00
12,565.00 0.00 12,565.00
28,500.00 0.00 28,500.00
25,000.00 0.00 25,000.00
32,562.00 0.00 32,562.00
127,252.00 0.00 127,252.00
487,452.00 0.00 487,452.00
46,765.00 0.00 46,765.00
33,651.00 5,000.00 28,651.00
22,567.00 0.00 22,567.00
58,944.00 0.00 58,944.00
0.00 15,652.00 15,652.00
0.00 12,666.00 12,666.00
0.00 7,585.00 7,585.00
0.00 205,651.00 205,651.00
0.00 33,659.00 33,659.00
0.00 15,777.00 15,777.00
0.00 8,985.00 8,985.00
0.00 3,666.00 3,666.00
0.00 2,588.00 2,588.00
0.00 6,525.00 6,525.00
0.00 3,333.00 3,333.00
0.00 25,654.00 25,654.00
10,000.00 30,000.00 20,000.00
0.00 335,123.00 335,123.00
0.00 6,541.00 6,541.00
0.00 9,857.00 9,857.00
0.00 150,000.00 150,000.00
0.00 75,000.00 75,000.00
0.00 175,856.00 175,856.00
1,500.00 2,252,532.00 2,251,032.00
0.00 0.00 0.00
0.00 0.00 0.00
1,985,235.00 0.00 1,985,235.00
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
5,000.00 0.00 5,000.00
0.00 0.00 0.00

‫ עמוד‬149
 91 - Trial Balance (Original)

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 6,500.00 6,500.00
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 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 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
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 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 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
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 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 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00

‫ עמוד‬150
 91 - Trial Balance (Original)

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 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 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
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 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 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
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00

‫ עמוד‬151
 92 - Trial Balance Adjustments

Account Number Account Name Adjustment # Debit Credit

1011 Checking Account #1 1 3,000.00
1012 Checking Account #2 1 3,000.00
1021 Payroll Checking Account 2 7,500.00
1011 Checking Account #1 2 7,500.00
1811 Land 3 2,000.00
1821 Buildings 3 1,500.00
1831 Tools & Equipment 3 1,500.00
1841 Office Furninshings & Equip 3 5,000.00
1891 Leasehold Improvements 4 3,000.00
1921 Accumulated Depreciated Build 4 2,500.00
1011 Checking Account #1 4 5,500.00
2451 Loans from Principals 5 10,000.00
2501 Mortgage Loan 5 10,000.00
4001 Sales 6 1,500.00
5201 Labor 6 5,000.00
6001 Salary & Wages 6 6,500.00

‫ עמוד‬152
 92 - Trial Balance Adjustments

Details Adjustment # Debit

1 3,000.00
2 7,500.00
3 5,000.00
4 5,500.00
5 10,000.00
6 6,500.00
7 0.00
8 0.00
9 0.00
10 0.00
11 0.00
12 0.00
13 0.00
14 0.00

‫ עמוד‬153
 92 - Trial Balance Adjustments

Credit Difference
3,000.00 0.00
7,500.00 0.00
5,000.00 0.00
5,500.00 0.00
10,000.00 0.00
6,500.00 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

‫ עמוד‬154
 Account Name Adjustment # Accout Name Debit Credit Balance
Financial Statements 1 3,000.00
2 7,500.00
4 5,500.00
Financial Statements 7,582.00
1011 7 7,582.00 16,000.00 (8,418.00)
Financial Statements 1 3,000.00
Financial Statements 5,265.00
1012 1 8,265.00 8,265.00
Financial Statements 2 7,500.00
Financial Statements 5,232.32
1021 2 12,732.32 12,732.32
Financial Statements 28,500.00
1571 28,500.00 28,500.00
Financial Statements 25,000.00
1601 25,000.00 25,000.00
Financial Statements 32,562.00
1701 32,562.00 32,562.00
Financial Statements 3 2,000.00
Financial Statements 125,252.00
1811 3 127,252.00 127,252.00
Financial Statements 3 1,500.00
Financial Statements 485,952.00
1821 3 487,452.00 487,452.00
Financial Statements 3 1,500.00
Financial Statements 45,265.00
1831 3 46,765.00 46,765.00
Financial Statements 3 5,000.00
Financial Statements 33,651.00
1841 3 33,651.00 5,000.00 28,651.00
Financial Statements 4 3,000.00
Financial Statements 19,567.00
1891 4 22,567.00 22,567.00
Financial Statements 4 2,500.00
Financial Statements 56,444.00
1921 4 58,944.00 58,944.00
Financial Statements 15,652.00
1931 15,652.00 (15,652.00)
Financial Statements 12,666.00
1941 12,666.00 (12,666.00)
Financial Statements 7,585.00
1991 7,585.00 (7,585.00)
Financial Statements 205,651.00
2011 205,651.00 (205,651.00)
Financial Statements 33,659.00
2111 33,659.00 (33,659.00)
Financial Statements 15,777.00
2112 15,777.00 (15,777.00)
Financial Statements 8,985.00
2113 8,985.00 (8,985.00)
Financial Statements 3,666.00
2114 3,666.00 (3,666.00)
Financial Statements 2,588.00
2115 2,588.00 (2,588.00)
 Financial Statements 6,525.00
2212 6,525.00 (6,525.00)
Financial Statements 3,333.00
2301 3,333.00 (3,333.00)
Financial Statements 25,654.00
2401 25,654.00 (25,654.00)
Financial Statements 5 10,000.00
Financial Statements 30,000.00
2451 5 10,000.00 30,000.00 (20,000.00)
Financial Statements 5 10,000.00
Financial Statements 325,123.00
2501 5 335,123.00 (335,123.00)
Financial Statements 6 1,500.00
Financial Statements 6,541.00
2601 6 1,500.00 6,541.00 (5,041.00)
Financial Statements 6 5,000.00
Financial Statements 9,857.00
2701 6 5,000.00 9,857.00 (4,857.00)
Financial Statements 6 6,500.00
Financial Statements 150,000.00
3001 6 156,500.00 (156,500.00)
Financial Statements 50,000.00
1051 50,000.00 50,000.00
Financial Statements 20,000.00
1061 20,000.00 20,000.00
Financial Statements 15,000.00
1071 15,000.00 15,000.00
Financial Statements 2,352.00
1091 2,352.00 2,352.00
Financial Statements 275,652.00
1111 275,652.00 275,652.00
Financial Statements 25,500.00
1121 25,500.00 (25,500.00)
Financial Statements 98,565.00
1201 98,565.00 98,565.00
Financial Statements 45,265.00
1211 45,265.00 45,265.00
Financial Statements 6,582.00
1301 6,582.00 6,582.00
Financial Statements 12,565.00
1501 12,565.00 12,565.00
Financial Statements 75,000.00
3101 75,000.00 (75,000.00)
Financial Statements 175,856.00
3501 175,856.00 (175,856.00)
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 Trial Balance Adjustments
Debit Credit Debit Credit
Total 3,381,488.32 3,392,150.00 37,500.00 37,500.00
Difference 10661.68 0.00 0 0.00

Profit & Loss 1,985,235.00 2,252,532.00 6,500.00 6,500.00

Net Income 0.00 267,297.00 0.00 0.00

Formulas in Row 3 =SUM(TB_Debit) =SUM(TB_Credit) =SUM(Adj_Debit) =SUM(Adj_Credit)

=SUMIF(TB_Index,">4000",TB_Debit)
=SUMIF(TB_Index,">4000",TB_Credit)
Formulas in Row 6
=SUMIF(Adj_AccountNumber,">4000",Adj_Debit)
=SUMIF(Adj_AccountNumber,">4000"
 Adjusted Trial Balance
Debit Credit
3,418,988.32 3,429,650.00
10661.68 0.00

1,991,735.00 2,259,032.00
0.00 267,297.00

=C3+E3 =D3+F3

=C6+E6 =D6+F6

ber,">4000",Adj_Debit)
F(Adj_AccountNumber,">4000",Adj_Credit)