TRIAL BALANCE SHEETS FOR
(All Figures Are In ‘£s’ Unless Otherwise Stated) Key To Expense Reference Codes
A = agency fees (Cost of sales) C = Copying, binding & reprographics E = Education & training costs F = Fares & travel expenses including taxis G = General postage i.e. stamps & envelopes I = Information technology including paper for the PC printer L = Literature i.e. educational magazines, textbooks & other research resources P = Phone calls S = Stationary i.e. files, pens, paper & plastic wallets T = Tying & secretarial costs V = various other costs including the balancing item
Key To Trial Balance Sheet Symbols
M = Monday T = Tuesday W = Wednesday Th = Thursday F = Friday S = Saturday Su = Sunday +Y = Add inlays (income) -A = Subtract agency fees (cost of sales) -X = Subtract other expenses (outlays) = Total balance +CY = Add cumulative inlays (income) -CA = Subtract cumulative agency fees (cost of sales) -CX = Subtract cumulative other expenses (outlays) C = Total cumulative balance X Ref = Expense reference code X/B = Expense break down M/T’s = Monthly totals % = Percentage breakdown P/L = Profit or loss for the given monthly period N.B. The figures 1-12 correspond to the months of the year & can be circled or highlighted for record keeping purposes
Trial Balance Sheet For The Month Of 1 2 3 4 5 6 7 8 9 10 11 12 In The Year
Day Inlays & Outlays from M Until the end of month total on M N On +Y -A -X 1 . . . 2 . . . 3 . . . 4 . . . 5 . . . 6 . . . 7 . . . 8 . . . 9 . . . 10 . . . 11 . . . 12 . . . 13 . . . 14 . . . 15 . . . 16 . . . 17 . . . 18 . . . 19 . . . 20 . . . 21 . . . 22 . . . 23 . . . 24 . . . 25 . . . 26 . . . 27 . . . 28 . . . 29 . . . 30 . . . 31 . . . 32 . . . 33 . . . 34 . . . 35 . . . 36 . . . 37 . . .
Date T T W Th F W Th F +CY . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . S Su S Su -CA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Month Year 1 28 29 30 31 -CX X Ref C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
N 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76
X/B
On
+Y . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
-A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
-X . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
+CY . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
%
-CA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
%
-CX . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
%
C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
%
X Ref
A
£
M/T’s
.
. P/L
£
100.00
.
.
.