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%OP%HE/%H2%Z88 Users' Club Software Library%H2%/
%OP%FO/%H2%Z149%H2%//@P@/
%CO:A,80,70%%C%%H1%%H2%TRIAL BALANCE  - INSTRUCTIONS      By Steve Edwards (4794)


This spreadsheet will produce a trial balance for a business with up 
to 54 nominal accounts. I use it at work and have found it saves me a 
great deal of time. The notes that follow provide step by step 
instructions on using the spreadsheet (I hope !).
 
%H2%1%H2% The account number in column A determines whether the account is 
treated as a Profit & Loss item or a Balance Sheet item. Any account 
number lower than 200 is a Profit & Loss item (ie rows 3 to 29). Any 
account number higher than 200 is a Balance Sheet item (ie rows 30 to 
56). The designation of any particular row may be changed by changing 
the account number whilst in "number mode".

%H2%2%H2% Enter the account names in column C. Ensure the cursor is in column 
C and select the FIX COLUMN option from the LAYOUT menu to ensure the 
account descriptions remain in view when displaying the right hand 
side of the spreadsheet. I also use FIX ROW to keep the headings 
(either of the trial balance or the journals as appropriate) in view 
while moving down the spreadsheet.

%H2%3%H2% Ensure that recalculation is set to MANUAL on the options menu (to 
speed up data entry) and  set the TEXT/NUMBERS option to "N". 

%H2%4%H2% Enter the opening balances in columns E & F. The stock/WIP account 
is already set up on row 57 (see also note 9).

%H2%5%H2% Enter the accruals & prepayments in columns I & J.

%H2%6%H2% Press <>A to recalc and check that the totals on row 61 of columns 
E & F agree.  Recalculating will also copy the account descriptions 
down to the journal sections.

%H2%7%H2% Write down using old fashioned pen & paper the journal entries 
required. Of course ,you can type the journals straight into the Z88, 
but I find it easier to work this way.

%H2%8%H2% Move the cursor down to row 63 and enter the journals (there are 6 
here and a further 6 starting on row 125).  I have found 12 journals 
quite sufficient as many "manual journals" can be combined on 1 
computer journal, e.g. sales & purchase daybook postings will not 
post to the same side of any account. (I originally set up 24 
journals but found that I never used most of them and so deleted them 
to save valuable RAM & speed up the recalcs.) 

%H2%9%H2% Move the cursor to row 57 and enter the closing stock figure in the 
Balance Sheet (column M).

%H2%10%H2% Press <>A to recalculate.

%H2%11%H2% Repeat recalc until the totals on row 61 of columns G & H,columns  
K & L, and columns  M & N agree and the Profit figure on row  60 of 
columns K/L & M/N agree.If after more than 3 recalcs the figures 
still don't agree then goto step 12. 

%H2%12%H2% Any imbalance can only be caused by incorrect opening figures 
(columns E & F) or incorrect journals (columns G & H).
%H2%13%H2% If the problem is in columns G & H go to the journal sections and 
recheck the totals on each journal.


%H1%%H2%NB:%H2%%H1%
The OPTIONS are set to 62 lines per page with both header & footer 
set to 2  lines each. The number of accounts has been set so that the 
trial balance & each set of journals will just fit on a page.
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