Create a sign accounts and make it all amounts with respect to completed operations. For each account complete all information on the balances on debit and credit processes at the beginning and end of a certain period.
Number for account numbers in the first column of the table, arranged vertically. In the second column shall describe the name of each account: fixed assets, goods, investments made in fixed assets, costs of sale, settlement account, cash, accounts payable, payroll and employees for salary, sales and result.
Fill in the third column of the table for the debit and credit balances at the beginning of the month. That is, divide the third column into two parts. One part will contain the billing information for the loan, and the second debit.
Complete 5 and 6-column table. Specify the data speed for the month, made according to the debit and credit. In turn, in the 7th and 8th columns of the table make the data available on the balance at the end of the month. In this case also enter information separately for debit and credit transactions.
Calculate the turnover and output balance (remains) at the end of the reporting period. When this check: in the "Balances at beginning of month and stocks at the end of the month" on the debit and credit should get the same amount.
After filling in the trial balance tally the totals of each column. View, properly composed and calculated trial balance should be pairwise equality of outcomes columns. Thus should be equal to the following values: the loan amount in "Speed month" sales amount "the Balance at the end of the month" on the loan in the same column. Also in the column "Speed month" in the column "Investments in non-current assets" numeric values to the credit and the debit should also be equal.