Downloads
Free practice worksheets
Chart of accounts
The 45-account teaching chart with types, normal balances and descriptions.
45 rows · CSV
DownloadJournal entry practice set (20 transactions)
Twenty everyday transactions to journalize, with a separate answer key.
20 rows · CSV
DownloadJournal entry practice set — answer key
Answer key with explanations.
40 rows · CSV
DownloadAdjusting entries practice
Month-end adjustments to calculate and record.
12 rows · CSV
DownloadAdjusting entries practice — answer key
Answer key with explanations.
24 rows · CSV
DownloadBank reconciliation practice
Five reconciliations: classify each item and compute adjusted balances.
26 rows · CSV
DownloadBank reconciliation practice — answer key
Classifications, adjusted balance and required entries.
35 rows · CSV
DownloadTrial balance worksheet (with key)
Adjusted trial balance for a small service business; totals $14,450.
16 rows · CSV
DownloadFinancial statements example
Income statement and balance sheet generated from the trial balance above.
10 rows · CSV
DownloadStraight-line depreciation schedule
36-month schedule for a $10,000 asset with $1,000 salvage; cents allocated exactly.
36 rows · CSV
DownloadMonth-end close checklist
A practical close checklist with owner, evidence and status columns.
13 rows · CSV
DownloadDebit and credit rules
Increase/decrease rules by account type, including contra accounts.
8 rows · CSV
DownloadError detective worksheet (with key)
Ten bookkeeping errors: identify the type and the trial-balance effect.
10 rows · CSV
DownloadPayroll practice (fictional rates, with key)
Gross-to-net and payroll entries using stated fictional rates — not tax advice.
4 rows · CSV
DownloadInventory and FIFO practice (with key)
Perpetual inventory and FIFO tasks with stated methods.
6 rows · CSV
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All businesses and figures are fictional. Cells that would start with =, +, − or @ are prefixed so spreadsheets don't run them as formulas.