Turnover sheet - instrument balance sheet

Starting to make a balance, it is necessary to check, whether correctly produced in the reporting period, recording in the accounts. To do this, begin to make the turnover sheet, which is a table (the checkerboard) and contains information on the balances for all accounts involved at the beginning of the reporting period, total turnover by month and displayed on the basis of balance. In other words, the back sheet is provided as a way of accounting the accounts summarise the data registration.

The Preparation of working capital statements are produced for all accounts synthetic accounting used in the enterprise. This document contains three pairs of columns, in which are recorded the speed and balance on the loan and debit.The results shown in the trial balance must have pairwise equal values. That is, by all accounts, the debit turnover, respectively, must be equal to the credit; the same rule applies to monthly turnover. The results of the balances at the beginning of the month on the credit and debit should be the same as the use of double entry is made by recording each amount twice: one on the loan and debit the other account. The amounts should match and the end of the transaction log.If a mismatch occurs, then we can talk about the mistake or the omission of operations.

In case of equality balance (balances) to the end of the month to the credit and the debit can be concluded that they are derived based on the initial revs and balances. Data balance (balances) and are used by the accountant to develop new balance.So, with proper accounting must be performed pairwise equality of the credit and debit opening balance, transaction amounts, and ending balance.

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Working capital balance, or, in other words, the reverse statement on synthetic accounts is the register where in one place reduced the results of the balance and turnover of all synthetic accounts. It reflects both the changes and the status of the sources and means. With this statement check the correctness of the accounting records, and performing new balance.

This document has the following form. The first column records the name of the accounts balance, which are the remains of: passive and active. From the second to the fifth columns reflect the appropriate credit amount and debit for each account. In the 6th and 7th column of the output results, which are calculated from the initial momentum and balances. Debit balances of active accounts is added back to the debit turnover, the credit subtracting. And credit balances liabilities account stack up with the turnover on the credit minus the debit turnover. Summary accordingly contains a debit balance or a credit.Account balances in the analytic account is applied separately to each synthetic account. It is the remains (the balance) and the results of the turnovers of analytical accounts, which are combined into one synthetic score.

This working capital statement, the forms of which contain information about accounts allows you to monitor the movement and status of individual accounts and form their sources. In addition, this document will use when checking when you're studying, whether produced on the respective accounts account.For accounting also used the turnover sheet of accounts of the analytical account of calculations with contractors and suppliers.

The Chess turnover sheet gives the opportunity to generalize the data in the accounts for the momentum, allows to reveal their contents and to check whether the correspond account. Records in chess statements are produced so that a visible correspondence to make it clear, where did the values and where they were headed. Amount of debit turnover for all accounts should correspond to the amount of turnover on credit scores that is based on the principles of double entry.