Introduction to balance sheet account table Balance Sheet AccountsHow to fill it out?
1. Fill in the items directly based on the balance of the general ledger account. Most items on the balance sheet are filled in directly based on the balance of the relevant general ledger account. For example, the "notes receivable" item is filled in directly based on the ending balance of the "notes receivable" general ledger account; the "short-term loan" item is filled in directly based on the closing balance of the "notes receivable" general ledger account. Fill in the information directly based on the ending balance of the "Short-term Loan" general ledger account. "Trading financial assets", "Project materials", "Deferred income tax assets", "Short-term borrowings", "Trading financial liabilities", "Notes payable", "Employee compensation payable", "Taxes payable", "Deferred income tax liabilities", "Estimated liabilities" "Paid-in capital", "capital reserve", "surplus reserve", etc. are all included in this item.
2. Calculate and fill in the columns based on the balance of the general ledger account. For example, the "monetary funds" item is calculated and filled in based on the total ending balance of the "cash on hand", "bank deposits" and "other monetary funds" accounts.
3. Calculate and fill in the details based on the balance of the detailed account. For example, the "Accounts Receivable" item should be calculated and filled in based on the ending debit balance of the relevant detailed accounts to which the "Accounts Receivable" and "Accounts Receivable" two accounts belong, after deducting the provision for impairment; "Accounts Payable" "Accounts Payable" item is calculated and filled in based on the ending credit balance of the relevant detail accounts to which the "Accounts Payable" and "Prepaid Accounts" accounts belong.
4. Fill in the columns based on analysis and calculation of balances of general ledger accounts and detailed accounts. For example, for the "long-term loan" item, based on the closing balance of the "long-term loan" general ledger account, deduct the portion of long-term loan that will be due within one year reflected in the detailed accounts of the "long-term loan" account, and analyze and calculate it.
5. Fill in the net amount based on the account balance minus its allowance items. For example, the "inventory" item is filled in based on the ending balance of the "inventory" account, minus the balance of the "inventory depreciation reserve" allowance account; another example is the "intangible assets" item, based on the ending balance of the "intangible assets" account. The balance is filled in as the net amount minus the balance of the "intangible asset impairment provision" and the "accumulated amortization" allowance account.
General tips for balance sheet accounts
1: Multi-condition counting
Requirements: Count the number of people in the statistics department who are in production and whose positions are master operators
The formula is:
=COUNTIFS(B2:B9,F2,C2:C9,G2)
The COUNTIFS function counts the number of cells in a conditional area that meet multiple specified conditions. Common usage is:
=COUNTIFS(condition area 1, specified condition 1, condition area 2, specified condition 2...)
2: Conditional search
The VLOOKUP function has always been a favorite among the public. The syntax of the function is:
VLOOKUP (Who are you looking for, where are you looking for, which column of content is returned, exact or approximate)
You want to query the position of the employee name in cell F5.
=VLOOKUP($F$5,$B$1:$D$10,2,0)
When using this function, you need to pay attention to the following points:
1. The fourth parameter is generally set to 0 (or FASLE) to search in exact matching mode.
2. The column number in the third parameter cannot be understood as the actual column number in the worksheet, but specifies the column in the search range of the return value.
3. If the search value is inconsistent with the data type of the data area keyword, the error value #N/A will be returned.
4. The search value must be located in the first column in the query area.
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it works
it works
it works