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A worksheet, in the word's original meaning, is a sheet of paper on which one performs work. They come in many forms, most commonly associated with children's school work assignments, tax forms, and accounting or other business environments. Software is increasingly taking over the paper-based worksheet.
Example of a spreadsheet holding data about a group of audio tracks. A spreadsheet is a computer application for computation, organization, analysis and storage of data in tabular form. [1] [2] [3] Spreadsheets were developed as computerized analogs of paper accounting worksheets. [4] The program operates on data entered in cells of a table.
A general ledger may be maintained on paper, on a computer, or in the cloud. [2] A ledger account is created for each account in the chart of accounts for an organization and is classified into account categories, such as income, expense, assets, liabilities, and equity; the collection of all these accounts is known as the general ledger.
A ledger [1] is a book or collection of accounts in which accounting transactions are recorded. Each account has: an opening or brought-forward balance; a list of transactions, each recorded as either a debit or credit in separate columns (usually with a counter-entry on another page) and an ending or closing, or carry-forward, balance.
Bookkeeping first involves recording the details of all of these source documents into multi-column journals (also known as books of first entry or daybooks). For example, all credit sales are recorded in the sales journal; all cash payments are recorded in the cash payments journal. Each column in a journal normally corresponds to an account.
[58]: 38 The information represented in a column by a combination of zones [12, 11, 0] and digits [0–9] is dependent on the use of that column. For example, the combination "12-1" is the letter "A" in an alphabetic column, a plus signed digit "1" in a signed numeric column, or an unsigned digit "1" in a column where the "12" has some other use.
The sum total of each column should be equal, or "balance." The act of "closing the books" refers to zeroing out all the revenue and expense amounts at the end of an accounting period (typically a fiscal year) and adding the difference to the retained earnings account. This is called a "closing entry."
1986, VP Planner for MS-DOS, similar in look and feel to Lotus 1-2-3, but included 5 level multi-dimensional database [12] 1987, PlanPerfect for MS-DOS, distributed by WordPerfect Corporation. [13] 1988, Wingz for Classic Mac OS operating system, a multi dimensional Spreadsheet from Informix. 1989, Quattro Pro for MS-DOS by Borland. The Windows ...