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Instant Excel bookkeeping without any macros or VBA code.
For bookkeeping beginners
There are two sheets in this workbook: Ledger and TrialBalance.
The Ledger sheet is arranged in the traditional T format for double entry bookkeeping.
The TrialBalance sheet calculates its results from the Ledger sheet.
This excel workbook is just a teaching aid to help students understand how debits and credits work.
In accounting there are only 5 major accounting groups:
Assets
Expenses
Equity,
Income
Liabilities.
You can have hundreds of accounts in the General Ledger, but each account belongs to one of these 5 main groups. Once you know which group an account belongs to then it is easy to understand which account to debit and which to credit.
Debits and Credits work the same way for accounts in the Assets and Expenses groups; A debit increases the amount in the account, a Credit reduces it. But debits
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记账
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