Layouts & formats

IGCSE Accounting layouts and pro-formas

A student practising accounting statement layouts with a ledger notebook and ruler

The statement and account formats you need in the exam, each with a clean pro-forma, a worked example and where marks are won and lost.

Bank reconciliation statement format

A bank reconciliation statement explains the difference between the corrected cash book balance and the bank s…

Capital account (sole trader) format

A sole trader's capital account shows the owner's stake. It adds profit and capital introduced to opening capi…

Control account reconciliation format

A control account reconciliation checks a control account balance against the total of the individual ledger a…

Disposal of a non-current asset account format

A disposal account works out the profit or loss when a non-current asset is sold, bringing together its cost, …

General journal format

The general journal records entries no other book of prime entry fits: opening entries, error corrections, cre…

Income and expenditure account format

A club or society prepares an income and expenditure account instead of an income statement. It follows the ac…

Income statement (limited company) format

A limited company's income statement runs from revenue to profit for the year, with debenture interest as an e…

Income statement (sole trader) format

The sole trader income statement follows a standard order, from revenue down to profit for the year. Setting o…

Manufacturing account format

A manufacturing account works out the cost of goods produced, before the income statement. It builds from dire…

Partners' capital account format

Under the fixed capital method, each partner's capital account shows only their permanent investment, changing…

Partners' current account format

A partner's current account collects profit share, salary, interest on capital, drawings and interest on drawi…

Partnership appropriation account format

The appropriation account shows how a partnership shares its profit after interest on capital, salaries and in…

Petty cash book format

A petty cash book records small payments under the imprest system, analysed into columns. The float is restore…

Provision for depreciation account format

The provision for depreciation account builds up the total depreciation charged on an asset to date, while the…

Provision for doubtful debts account format

This account holds the estimated allowance against trade receivables. Only the change is charged to the income…

Purchases day book format

The purchases day book lists credit purchases of goods from suppliers' invoices before posting. The individual…

Purchases ledger control account format

The purchases ledger control account summarises the total owed to suppliers from book of prime entry totals. I…

Receipts and payments account format

A receipts and payments account is a cash-basis summary of a club's cash book for the year, ending with the cl…

Returns day books format

Returns day books record goods sent back using credit notes. Returns inwards come from customers and returns o…

Sales day book format

The sales day book is a book of prime entry listing credit sales from copies of sales invoices. Individual amo…

Sales ledger control account format

The sales ledger control account summarises credit-customer transactions. Its balance should equal the total o…

Statement of financial position (limited company) format

A limited company's statement of financial position lists assets, then equity and liabilities. Equity shows sh…

Statement of financial position (partnership) format

A partnership's statement of financial position is like a sole trader's, except that the capital section shows…

Statement of financial position format

The statement of financial position sets out the accounting equation at a single date: assets on one side, cap…

Subscriptions account format

A club's subscriptions account turns members' cash into the income earned for the year, adjusting for subscrip…

Suspense account format

A suspense account holds a trial balance difference temporarily. As each error is found, a journal entry clear…

Three-column cash book format

A three-column cash book adds discount columns to the cash and bank columns. These are memorandum totals, post…

Trading account (cost of sales) format

The trading section, or trading account, works out gross profit. It takes revenue and deducts the cost of sale…

Trial balance format

A trial balance lists every ledger balance in a debit or credit column and totals both to check they agree. Se…

Two-column cash book format

A two-column cash book records cash and bank transactions side by side, acting as both a book of prime entry a…

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