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    Double-Entry Accounting for a Family Budget and Household accounts

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    Double-Entry Accounting
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    Create your family or personal budget to manage your Household accounts and save money, using this simple template suitable for anyone with Double-entry accounting.

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    Smith family

    Basic Currency:

    Double-entry

    Table: Accounts
    Group Description Sum In
        BALANCE SHEET  
           
        ASSETS  
           
        Liquidity  
      Cash Mary Cash Mary Liquidity
      Cash George Cash George Liquidity
      Bank Current Account Bank Liquidity
      Post Current Account Post Liquidity
    Liquidity   Total Liquidity Assets
           
        Other Assets  
      Flat Flat Other Assets
      Furniture Furniture Other Assets
    Other Assets   Total Other Assets Assets
           
    Assets   TOTAL ASSETS Difference
           
        LIABILTIES  
      Card Mary Credit Card Mary Liabilities
      Card George Credit Card George Liabilities
      Other debts Other short term debts Liabilities
      Mortgage Mortgage Liabilities
      Carried forward Profit or Loss carried forward Liabilities
    Debts   Profit or Loss for the period Liabilities
      Own capital Own Capital Liabilities
    Liabilities   TOTAL LIABILITIES Difference
           
           
        PROFIT & LOSS STATEMENT  
           
        REVENUE  
           
      Salary Mary Salary Mary Revenue
      Salary George Salary George Revenue
      Other revenues Other revenues Revenue
      Accessory revenues Accessory activity Revenue
    Revenue   TOTAL REVENUE Result
           
        EXPENSES  
           
        Fixed Costs  
      Rent Rent or Interest on Mortgage Fixed costs
      Energy Light, Gas, Water Fixed costs
      Television Television, monthly fee Fixed costs
      Car insurance Car insurance and stamp duty Fixed costs
      Health insurance Health Insurance Fixed costs
      Telephone Telephone and Internet subscription Fixed costs
      Household insurance Household Insurance Fixed costs
      Gym Gym subscription Fixed costs
      Newspaper Daily Newspaper subscription Fixed costs
      University University fees Sarah Fixed costs
    Fixed costs   Total Fixed Costs Expenses
           
        Vital Costs  
      Food Food Purchase Vital costs
      Hygiene Personal hygiene products Vital costs
      Home products Home hygiene products Vital costs
      Clothing Clothing, shoes, etc. Vital costs
      Medical Medical expenses Vital costs
      Pharmacy Pharmacy Vital costs
      Taxes Taxes Vital costs
      Travel Petrol, Motorway tolls, Train, Bus Vital costs
      Hairdresser Hairdresser Vital costs
      Animals Domestic Animals Vital costs
      School Schooling Fees Vital costs
    Vital costs   Total Vital Costs Expenses
           
        Optional Costs  
      Restaurant Café, Restaurant, Take away Optional costs
      Dancing Dancing, Night Club Optional costs
      Cigarettes Cigarettes Optional costs
      Beautician Beautician Optional costs
      Shopping Shopping Optional costs
      Cosmetics Cosmetics Optional costs
    Optional costs   Total Optional Costs Expenses
           
        Culture Costs  
      Cinema Cinema Cultural costs
      Music Music Cultural costs
      Theatre Theatre Cultural costs
      Shows Shows Cultural costs
      Books Books, newspapers and magazines Cultural costs
    Cultural costs   Total Cultural Costs Expenses
           
        Extra Costs  
      Holidays Travels, Holidays Extra costs
      Gifts Gifts Extra costs
      Home repairs Various Home repairs Extra costs
      Car repairs Car repairs Extra costs
      Household objects Household objects (furniture, utensils, linen ...) Extra costs
      Babysitter Babysitters and occasional domestic workers Extra costs
    Extra costs   Total Extra Costs Expenses
           
        Other Activity  
      Accessory cost Cost Accessory Activity Accessory
    Accessory   Total Costs Accessory Activity Expenses
           
    Expenses   TOTAL EXPENSES Result
           
    Result   RESULT FOR ACCOUNTING PERIOD Debts
           
    Difference   Difference should be = 0 (blank cell)  
           
           
        SEGMENTS  
           
      : Segments by family member  
      :MA Mary Members
      :GEO George Members
      :SA Sarah Members
    Members   Total family members  
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