This document provides steps for preparing a trial balance and final accounts in Microsoft Excel. It begins by demonstrating how to format cells and insert headings. It then shows how to copy account balances from a chart of accounts to the trial balance worksheet using cell references. Formulas are used to total debits, credits, and balances. The document also provides instructions for formatting and inserting formulas to prepare final accounts worksheets for an income statement and balance sheet. It concludes by assigning practice exercises for students to prepare final accounts in Excel.