The calculation of the turnover sheet is one of the ways of compiling generalized information, which is reflected in the accounting accounts. This reporting is prepared on the basis of account balances at the beginning and end of the reporting month. It looks like a table with division into separate accounts.
Instructions
Step 1
Create a revolving statement at the end of each month to ensure that the accounting records are correct. As a result, you will be able to calmly sum up the balance sheet of the enterprise at the end of the reporting year. The statement should consist of three pairs of columns, which reflect the opening and closing balances, as well as the turnover on the credit debit. There is also a start column for entering the name of the account.
Step 2
Generate a turnover sheet based on data from synthetic accounting accounts. This table reflects the state and changes in the funds of the enterprise and their sources. In the first column, reflect the name of the balance account for which there are balances. In the remaining columns, enter the credit and debit amounts for each account. Based on the turnover and opening balances, determine the ending balance.
Step 3
Maintain a turnover sheet for analytical accounts. This table is a decoding of balances and totals for the turnover of analytical accounts, which are combined into one synthetic one. The result is reporting that allows you to control the movement of individual funds and their sources. For example, a statement is compiled to account for settlements with suppliers and contractors, while all counterparties are listed and the balances and turnovers for transactions with them are determined.
Step 4
Check the correctness of the correspondence of the accounts and summarize the turnover data using a checkerboard turnover sheet. Along the horizontal table, you must specify the credits of the accounts and their name, and vertically, debit. Further, the records must be kept so that the correspondence of the accounts is clearly visible. As a result, the total amount of credit turnover should be obtained, equal to the total amount of debit turnover. If the values do not converge, then it is necessary to find errors in the accounting records and make the appropriate adjustments.
