Parts of a Worksheet

True Tamplin

Written by True Tamplin, BSc, CEPF®
Updated on November 16, 2021

A worksheet consists of two main parts:

  1. Heading
  2. Body

A description of these parts, each of which consists of several elements, is given in the next sections.


The heading of a worksheet consists of three parts:


A worksheet’s body contains a large column for the names of accounts, along with 10 money columns (or 5 pairs), each pair consisting of a debit column and credit column. The 5 pairs of money columns are arranged in the following order:

Elements of a Worksheet Body

Later on, with practice, it is possible to eliminate the adjusted trial balance columns. In that case, the worksheet will contain 8 money columns instead of 10 money columns.

True Tamplin, BSc, CEPF®

About the Author
True Tamplin, BSc, CEPF®

True Tamplin is a published author, public speaker, CEO of UpDigital, and founder of Finance Strategists.

True contributes to his own finance dictionary, Finance Strategists, and has spoken to various financial communities such as the CFA Institute, as well as university students like his Alma mater, Biola University, where he received a bachelor of science in business and data analytics.

To learn more about True, visit his personal website, view his author profile on Amazon, his interview on CBS, or check out his speaker profile on the CFA Institute website.

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