This Excel Spreadsheet can serve as a tool or guide in the calculation of annual

business accounts for small businesses. It provides the following spreadsheets:

Expense Workings - for entry of monthly cash, bank and credit card payments
Expenses - for monthly calculation of key expenses
Revenue Workings - for calculation of trading and non-trading income
Revenue Summary - monthly calculation of revenue and annual total
P&L Account
When data is entered onto each spreadsheet, the calculations will automatically
transfer to other sheets.
NOTE - This Excel Workbook is offered as a free resource only and to
our best knowledge will make the calculations correctly. However, HTC
Consulting accepts no responsibility for incorrect formulas, broken
links or other inaccuracies throughout the workbook. Users should
treat this workbook as a tool only, and not as the basis for final
calculation of accounts.

annual
sheets:

yments

matically

nd to
er, HTC
ken
uld

Profit and Loss Account

Yr 1

Revenues
Total Sales

180000

Total Revenues - CHF

180000

Overheads
Wages & Salaries
Management Salaries
Administration
Marketing
Staff Costs
Total Wages and Saleries
General Overheads
Rent/Lease
Advertising & Promotion
Marketing Costs
Heat, Light & Power
Telephone
Printing, Postage & Stationery
Insurance
Accountancy/Audit Fees
Equipment Lease Payments
Cars/Mileage
Travel Expenses
Bank Interest & Charges
Depreciation
Miscellaneous Expenses
Total General Overheads

Total Costs

Operating Profit

180000

Taxation
Profit after Taxation
Cumulative Profit after Taxation

Profitability Analysis
200000
180000
Chf

160000
140000

Revenues

120000

Expenses

100000

Operating Profit

80000
60000
40000
20000
0
Yr 1
Ye ar

Revenue Totals for transfer to P&L

Jan
Revenue Total CHF

48790.00

Feb
33980.00

Mar
30000.00

Apr
45000.00

May
30000.00

Jun
28890.00

Jul
38450.00

Aug
34780.00

Sep
30000.00

Oct
23448.00

Nov
21123.00

Dec
20000.00

Total
384461.00

Revenue Workings
Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Business Income - Invoiced

Invoiced Sales Total

48790.00

33980.00

30,000

45,000

30,000

28,890

38,450

34,780

30,000

23,448

21,123

20,000

48790.00

33980.00

30000.00

45000.00

30000.00

28890.00

38450.00

34780.00

30000.00

23448.00

21123.00

20000.00

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Other Income

Other Income Total

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Non Trading revenues

Non-Trading Total
Total Revenue

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

48790.00

33980.00

30000.00

45000.00

30000.00

28890.00

38450.00

34780.00

30000.00

23448.00

21123.00

20000.00

Total

384461.00
0.00
0.00
0.00
0.00
0.00
0.00
384461.00
Total

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

Total

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
384461.00

30,000

45,000

30,000

28,890

38,450

34,780

30,000

23,448

21,123

20,000

Expenses
Expenses

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Total

General Overheads
Rent/Lease

3625.00

3625.00

3625.00

3625.00

3625.00

3625.00

3625.00

3625.00

3625.00

3625.00

3625.00

3625.00

43500.00

Advertising & Promotion

4200.00

4200.00

4200.00

4200.00

4200.00

4200.00

4200.00

4200.00

4200.00

4200.00

4200.00

4200.00

50400.00

Marketing Costs

338.00

338.00

338.00

338.00

338.00

338.00

338.00

338.00

338.00

338.00

338.00

338.00

4056.00

Heat, Light & Power

416.66

416.66

416.66

416.66

416.66

416.66

416.66

416.66

416.66

416.66

416.66

416.66

4999.92

1450.00

1450.00

1450.00

1450.00

1450.00

1450.00

1450.00

1450.00

1450.00

1450.00

1450.00

1450.00

17400.00

Printing, Postage & Stationery

100.00

100.00

100.00

100.00

100.00

100.00

100.00

100.00

100.00

100.00

100.00

100.00

1200.00

Insurance

180.00

180.00

180.00

180.00

180.00

180.00

180.00

180.00

180.00

180.00

180.00

180.00

2160.00

Total General Overheads

10309.66 10309.66 10309.66 10309.66 10309.66 10309.66 10309.66 10309.66 10309.66 10309.66 10309.66 10309.66

123715.92

Total Costs -

10309.66 10309.66 10309.66 10309.66 10309.66 10309.66 10309.66 10309.66 10309.66 10309.66 10309.66 10309.66

123715.92

Telephone

Expense Workings

Jan

Supplier

Ref

Total

Rents

Salaries

Utilities

Trips

Advertisements

Stationaries

10309.66

3625

4200

338

416.66

1450

100

180

Cash Totals

10309.66

3625.00

4200.00

338.00

416.66

1450.00

100.00

180.00

Total Purchases - Jan

10309.66

3625.00

4200.00

338.00

416.66

1450.00

100.00

180.00

Cash

Petrol

Feb

Supplier

Ref

Total

Rents

Salaries

Utilities

Trips

Advertisements

Stationaries

10309.66

3625

4200

338

416.66

1450

100

180

Cash Totals

10309.66

3625.00

4200.00

338.00

416.66

1450.00

100.00

180.00

Total Purchases - Feb

10309.66

3625.00

4200.00

338.00

416.66

1450.00

100.00

180.00

Cash

Petrol

Mar

Supplier

Ref

Total

Rents

Salaries

Utilities

Trips

Advertisements

Stationaries

10309.66

3625

4200

338

416.66

1450

100

180

Cash Totals

10309.66

3625.00

4200.00

338.00

416.66

1450.00

100.00

180.00

Total Purchases - Mar

10309.66

3625.00

4200.00

338.00

416.66

1450.00

100.00

180.00

Cash

Petrol

Apr

Supplier

Ref

Total

Rents

Salaries

Utilities

Trips

Advertisements

Stationaries

10309.66

3625

4200

338

416.66

1450

100

180

Cash Totals

10309.66

3625.00

4200.00

338.00

416.66

1450.00

100.00

180.00

Total Purchases - Apr

10309.66

3625.00

4200.00

338.00

416.66

1450.00

100.00

180.00

Cash

Petrol

May

Supplier

Ref

Total

Rents

Salaries

Utilities

Trips

Advertisements

Stationaries

10309.66

3625

4200

338

416.66

1450

100

180

Cash Totals

10309.66

3625.00

4200.00

338.00

416.66

1450.00

100.00

180.00

Total Purchases - May

10309.66

3625.00

4200.00

338.00

416.66

1450.00

100.00

180.00

Cash

Petrol

Jun

Supplier

Ref

Total

Rents

Salaries

Utilities

Trips

Advertisements

Stationaries

10309.66

3625

4200

338

416.66

1450

100

180

Cash Totals

10309.66

3625.00

4200.00

338.00

416.66

1450.00

100.00

180.00

Total Purchases Jun

10309.66

3625.00

4200.00

338.00

416.66

1450.00

100.00

180.00

Cash

Petrol

Jul

Supplier

Ref

Total

Rents

Salaries

Utilities

Trips

Advertisements

Stationaries

10309.66

3625

4200

338

416.66

1450

100

180

Cash Totals

10309.66

3625.00

4200.00

338.00

416.66

1450.00

100.00

180.00

Total Purchases Jul

10309.66

3625.00

4200.00

338.00

416.66

1450.00

100.00

180.00

Cash

Petrol

Aug

Supplier

Ref

Total

Rents

Salaries

Utilities

Trips

Advertisements

Stationaries

10309.66

3625

4200

338

416.66

1450

100

180

Cash Totals

10309.66

3625.00

4200.00

338.00

416.66

1450.00

100.00

180.00

Total Purchases - Aug

10309.66

3625.00

4200.00

338.00

416.66

1450.00

100.00

180.00

Cash

Petrol

Sep

Supplier

Ref

Total

Rents

Salaries

Utilities

Trips

Advertisements

Stationaries

10309.66

3625

4200

338

416.66

1450

100

180

Cash Totals

10309.66

3625.00

4200.00

338.00

416.66

1450.00

100.00

180.00

Total Purchases - Sep

10309.66

3625.00

4200.00

338.00

416.66

1450.00

100.00

180.00

Cash

Petrol

Oct

Supplier

Ref

Total

Rents

Salaries

Utilities

Trips

Advertisements

Stationaries

10309.66

3625

4200

338

416.66

1450

100

180

Cash Totals

10309.66

3625.00

4200.00

338.00

416.66

1450.00

100.00

180.00

Total Purchases - Oct

10309.66

3625.00

4200.00

338.00

416.66

1450.00

100.00

180.00

Cash

Petrol

Nov

Supplier

Ref

Total

Rents

Salaries

Utilities

Trips

Advertisements

Stationaries

10309.66

3625

4200

338

416.66

1450

100

180

Cash Totals

10309.66

3625.00

4200.00

338.00

416.66

1450.00

100.00

180.00

Total Purchases - Nov

10309.66

3625.00

4200.00

338.00

416.66

1450.00

100.00

180.00

Cash

Petrol

Dec

Supplier

Ref

Total

Rents

Salaries

Utilities

Trips

Advertisements

Stationaries

10309.66

3625

4200

338

416.66

1450

100

180

Cash Totals

10309.66

3625.00

4200.00

338.00

416.66

1450.00

100.00

180.00

Total Purchases - Dec

10309.66

3625.00

4200.00

338.00

416.66

1450.00

100.00

180.00

Cash

Petrol