Tips for using blank balance sheet forms
How to prepare a blank balance sheet?
The items listed in the "Ending Balance" column of the balance sheet based on the balances of the general ledger accounts are:
1. "Trading financial assets", "Project materials", "Fixed asset liquidation", "Deferred income tax assets", "Short-term borrowings", "Trading financial liabilities", "Bonds payable", "Special payables", "Estimated liabilities", "deferred income tax liabilities", "paid-in capital (or equity)", etc.;
2. The "monetary funds" item should be filled in based on the total balance of the three general ledger accounts of "cash on hand", "bank deposits" and "other monetary funds";
3. The "Other current liabilities" item should be filled in based on the analysis of the closing balance of the relevant account.
1:SUM function (mathematics)
In daily work and study, SUM is an extremely widely used function and can be learned as an entry-level function. Therefore, overall, the SUM function is not difficult but has a wide range of applications. But don’t underestimate SUM just because it is simple. It also has some little-known tricks! 1. Cumulative sum as shown below, which is the sales performance of a certain company every day and requires the calculation of the daily cumulative amount.
For example, enter the formula in cell D2: =SUM(C$2:C2), press the Enter key to complete and fill downwards.
Note: At this time, C$2 must lock the row mark, so that a reference area from the second row to the downward row will be generated during the pull-down process.
2:Sum with qualified cells
The sum of merged cells has always been a troublesome problem for novices.
Select the cell range D2:D13, then enter the formula in the formula editing bar: =SUM(C2:C13)-SUM(D3:D14), and then press Finish. Note: Be sure to pay attention to the range of the second SUM function. Misplaced, otherwise an error will be reported.
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