This document provides instructions for creating a worksheet and preparing a trial balance on a worksheet. It discusses including the name of the company and report, date of the report, and general ledger account titles and balances in the debit and credit columns. It also notes that a single line should be drawn across the trial balance columns after totals, and double lines should be drawn at the bottom to complete the trial balance section of the worksheet. Key terms reviewed are fiscal period, work sheet, and trial balance.

1. CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 6-1LESSON 6-1
Creating a Worksheet

2. 2
LESSON 6-1CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
PREPARING THE HEADING OF APREPARING THE HEADING OF A
WORK SHEETWORK SHEET page 153
Name of
Company
Name of
Company
11
Name of
Report
Name of
Report
22
Date of
Report
Date of
Report
33

3. 3
LESSON 6-1CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
1. Write the general ledger
account titles.
2. Write the general ledger
debit account balances.
Write the general ledger
credit account balances.
4. Add both the Trial Balance
Debit and Credit columns.
3. Rule a single line across the
two Trial Balance columns.
5. Write each column’s total
below the single line.
6. Rule double lines across
both Trial Balance columns.
PREPARING A TRIAL BALANCE ON APREPARING A TRIAL BALANCE ON A
WORK SHEETWORK SHEET page 154
11
22
44
33
55 66

4. 4
LESSON 6-1CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
TERMS REVIEWTERMS REVIEW
 fiscal period
 work sheet
 trial balance
page 155