Accounting formats with worked examples and Excel templates: balance sheet, profit and loss, trading account, trial balance, ledger, journal, cash book, petty cash and cash flow. Free to download.
Accounting formats with Excel templates
Balance Sheet FormatBalance sheet format with the Schedule III vertical layout, a horizontal T-format for firms, a worked example and…OpenProfit and Loss Account FormatProfit and loss account format for companies under Schedule III and for small businesses, with a worked example…OpenTrading and Profit and Loss Account Format with ExampleTrading and profit and loss account format for sole traders and firms, showing gross profit and net profit with a…OpenTrial Balance FormatTrial balance format with a worked example, which accounts go on the debit and credit side, how to find a…OpenLedger FormatLedger format in T-form and running balance form, with posting rules, a worked example and a free ledger account…OpenJournal Entry FormatJournal entry format with columns explained, debit and credit rules, narration examples and 12 common journal…OpenCash Book FormatCash book format in single, double and triple column layouts with contra entries, a worked example and free cash…OpenPetty Cash Book FormatPetty cash book format in the analytical imprest style with a worked example, how to top up the float, and a free…OpenCash Flow Statement FormatCash flow statement format for the indirect and direct methods with a worked example of operating, investing and…OpenReceipt and Payment Account Format for Clubs and NGOsReceipt and payment account format for non-profits, clubs and societies, how it differs from income and…OpenProfit and Loss Appropriation Account Format for Partnership FirmsProfit and loss appropriation account format for partnership firms: interest on capital, salary, commission and…Open
How the formats fit together
- Vouchers and bills. Every transaction starts with a document: invoice, receipt, voucher.
- Journal or day books. Each transaction is recorded with its debit and credit. Cash goes in the cash book.
- Ledger. Entries are posted to each account to get balances.
- Trial balance. All ledger balances listed; debits must equal credits.
- Final accounts. Trading and P&L account (or statement of profit and loss) and the balance sheet.
- Cash flow statement. Where cash came from and went, for companies and lenders.
Download all accounting templates
.XLSXBalance sheet (Excel)Schedule III headings, check cell.XLSXProfit and loss (Excel)Schedule III line items.XLSXTrading and P&L (Excel)T-format.XLSXTrial balance (Excel)Difference check.XLSXLedger (Excel)Running balance.XLSXCash book (Excel)Single column.XLSXDouble column cash book (Excel)Cash and bank.XLSXPetty cash book (Excel)Analytical.XLSXCash flow (Excel)Indirect method
Bills and receipts come first
Need the bill before the books?Make GST invoices, bills and receipts in the browser; they feed straight into these registers.
Open the invoice generatorFrequently asked questions
Are these formats suitable for students?
Yes. They follow the standard layouts used in commerce classes and show worked examples. Your syllabus may prefer a particular layout, so follow your textbook where it differs.
Can a small business use them instead of software?
For a small business, yes. As you grow, accounting software saves time and reduces errors.
Do the Excel files check my work?
The trial balance and balance sheet have a difference cell that should be zero.
Checked and updated 14 Oct 2026. Independent template site; not tax or legal advice.