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    Double-Entry Accounting for a Corporation

    Universal
    Double-Entry Accounting
    Business

    Start easily and FOR FREE the double-entry accounting of your Corporation and get immediately the Income Statement and the Balance Sheet. This ready-to-use generic template can be adapted according to your needs, to also manage the accounting of your company, sole proprietorship, partnership or small or medium business. Banana Accounting Plus is a professional software that is very intuitive and fast to use because it's similar to Excel. If you make mistakes you can always correct until everything is perfect.

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    Template preview

    Company XX

    Table: Accounts
    Group Description Sum In
        BALANCE SHEET  
           
        ASSETS  
           
        Bank Accounts  
      Business checking Business checking account Bank
      Business savings Business savings account Bank
      Payroll checking Payroll checking Bank
      Cash Petty Cash - Out of Pocket expenses Bank
      Barter Barter checking Bank
    Bank   Total Bank Accounts Assets
           
        Accounts receivable  
    Customers   Accounts receivable (Customers' register) Receivable
    Receivable   Total Accounts Receivable Assets
           
        Current Assets  
      Inventory Inventory C-Assets
      Undeposited Funds Undeposited Funds C-Assets
    C-Assets   Total Current Assets Assets
           
        Fixed Assets  
      Equipment Equipment Fixed
      Furniture Furniture and Fixtures Fixed
      Vehicles Vehicles Fixed
      Acc-Depreciation Accumulated Depreciation Fixed
    Fixed   Total Fixed Assets Assets
           
        Other Assets  
      Start up Start up costs (accountants use) Other
      Acc-Amortization Accumulated Amortization Other
      Notes Receivable 1 Notes Receivable 1 (officer, owner, related party) Other
      Notes Receivable 2 Notes Receivable 2 Other
    Other   Total Other Assets Assets
           
    Assets   TOTAL ASSETS 00
           
        LIABILITIES  
           
        Accounts payable  
    Suppliers   Suppliers' register Payable
    Payable   Total Accounts Payable Liabilities
           
        Credit Cards used to purchase  
      American American Express - Credit card loan Cards
      Visa Visa - Credit card loan Cards
    Cards   Total Credit Cards Liabilities
           
        Current Liabilities  
      Accrued Accrued Expenses C-Liabilities
      Payroll tax payable Payroll Tax Payable C-Liabilities
      Sales tax payable Sales Tax Payable C-Liabilities
      Deposits Deposits from Customers C-Liabilities
      Portion long term Current portion of long term liabilities C-Liabilities
    C-Liabilities   Total Current Liabilities Liabilities
           
        Long Term Liabilities  
      Loan Bank loan Long term
      Notes payable 1 Notes payable1 Long term
      Notes payable 2 Notes payable2 Long term
    Long term   Total Long Term Liabilities Liabilities
           
    Liabilities   TOTAL LIABILITIES 00
           
        EQUITY  
      Capital Capital stock / Capital partner Equity
      Additional capital Additional Capital Contributed / Additional Paid in Capital Equity
      Retained earnings Retained earnings Equity
      Opening equity Opening balance equity Equity
      Shareholder 1 Distributions shareholder 1 / Dividends / Draws Equity
      Brought forward Profit or Loss brought forward Equity
    Profit or Loss   Profit or Loss of the current year Equity
    Equity   TOTAL EQUITY 00
           
           
        PROFIT/LOSS STATEMENT  
           
        INCOME  
      Services Income from services Income
      Products sold Income from parts / products sold Income
      Sales write offs Sales write offs Income
    Income   TOTAL INCOME Gross Profit
           
        COST OF GOODS SOLD  
      Materials Materials, Direct product/service costs Cost Goods
      Labor Labor costs Cost Goods
      Outside services Outside services / Subcontractors Cost Goods
      Supplies Supplies costs Cost Goods
      Small tools Small tools Cost Goods
    Cost Goods   TOTAL COST OF GOODS SOLD Gross Profit
           
    Gross Profit   GROSS PROFIT Ordinary
           
        EXPENSES  
      Advertising Advertising, promotion, marketing costs Expenses
      Automobile Automobile expenses Expenses
      Bank charges Bank service charges Expenses
      Cleaning Cleaning Expenses
      Contributions Contributions Expenses
      Depreciation Depreciation expense Expenses
      Discounts Discounts taken Expenses
      Subscriptions Dues and subscriptions Expenses
      Insurance Auto Insurance, Life, Medical Expenses
      Interest expense Interest expense Expenses
      Licenses Business licenses and permits Expenses
      Maintenance Maintenance and repairs Expenses
      Meals Meals and entertainment Expenses
      Merchant fees Merchant credit card fees Expenses
      Office Office expenses (computer, postage, delivery, supplies) Expenses
      Payroll taxes Payroll taxes Expenses
      Professional fees Professional fees Expenses
      Rent Rental Payments Expenses
      Salaries Salaries Expenses
      Telephone Telephone, Fax Expenses
      Travel Travel Expenses
      Utilities Utilities Expenses
    Expenses   TOTAL EXPENSES Ordinary
           
    Ordinary   NET ORDINARY INCOME Result
           
        OTHER INCOME  
      Interest income Interest income O-Income
    O-Income   TOTAL OTHER INCOME Result
           
        OTHER EXPENSE  
      Ask accountant Ask accountant O-Expense
    O-Expense   TOTAL OTHER EXPENSE Result
           
    Result   NET INCOME ( Profit(-) Loss(+) ) Profit or Loss
           
    00   Difference should be = 0 (blank cell)  
           
           
        CUSTOMERS/SUPPLIERS REGISTER  
           
        Customers  
      Cus-Redford Redford Inc TOTC
      Cus-Smith John Smith TOTC
      Cus-Black Simon Black TOTC
    TOTC   Total Customers Customers
           
        Suppliers  
      Sup-Johnson Johnson Inc TOTS
      Sup-Marble Marble TOTS
      Sup-Taylor Mary Taylor TOTS
    TOTS   Total Suppliers Suppliers
           
           
        COST CENTERS  
           
        Products  
      .Product A Product A Products
      .Product B Product B Products
      .Product C Product C Products
    Products   Total Products  
           
        Projects  
      ;Project A Project A Projects
      ;Project B Project B Projects
    Projects   Total Projects  
           
           
        SEGMENTS  
           
        Branches  
      :BA Branch A Branches
      :BB Branch B Branches
    Branches   Total Branches  
           

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