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\author{yotka}
\pdfinfo{
  /Title (accounting.pdf)
  /Creator (Cheatography)
  /Author (yotka)
  /Subject (Accounting Cheat Sheet)
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\noindent
\begin{multicols}{3}
\begin{tabulary}{5.8cm}{C}
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    \vspace{-7pt}
    {\parbox{\dimexpr\textwidth-2\fboxsep\relax}{\noindent
        \hspace*{-6pt}\includegraphics[width=5.8cm]{/web/www.cheatography.com/public/images/cheatography_logo.pdf}}
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\begin{tabulary}{11cm}{L}
    \vspace{-2pt}\large{\bf{\textcolor{DarkBackground}{\textrm{Accounting Cheat Sheet}}}} \\
    \normalsize{by \textcolor{DarkBackground}{yotka} via \textcolor{DarkBackground}{\uline{cheatography.com/39104/cs/12194/}}}
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\noindent
\begin{multicols}{3}
\begin{tabulary}{5.8cm}{LL}
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  \mymulticolumn{2}{p{5.377cm}}{\bf\textcolor{white}{Cheatographer}}  \\
  \vspace{-2pt}yotka \\
  \uline{cheatography.com/yotka} \\
  \end{tabulary}
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  \SetRowColor{FootBackground}
  \mymulticolumn{1}{p{5.377cm}}{\bf\textcolor{white}{Cheat Sheet}}  \\
   \vspace{-2pt}Not Yet Published.\\
   Updated 3rd April, 2018.\\
   Page {\thepage} of \pageref{LastPage}.
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  \mymulticolumn{1}{p{5.377cm}}{\bf\textcolor{white}{Sponsor}}  \\
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  \vspace{-5pt}
  %\includegraphics[width=48px,height=48px]{dave.jpeg}
  Measure your website readability!\\
  www.readability-score.com
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\begin{document}
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\begin{multicols*}{3}

\begin{tabularx}{5.377cm}{x{1.84149 cm} x{3.13551 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{2}{x{5.377cm}}{\bf\textcolor{white}{DEAD CLIC}}  \tn
% Row 0
\SetRowColor{LightBackground}
Dr & Cr \tn 
% Row Count 1 (+ 1)
% Row 1
\SetRowColor{white}
{\bf{E}}xpenses & {\bf{L}}iabilities \tn 
% Row Count 2 (+ 1)
% Row 2
\SetRowColor{LightBackground}
{\bf{A}}ssets & {\bf{I}}ncome \tn 
% Row Count 3 (+ 1)
% Row 3
\SetRowColor{white}
{\bf{D}}rawings & {\bf{C}}apital \tn 
% Row Count 4 (+ 1)
% Row 4
\SetRowColor{LightBackground}
\mymulticolumn{2}{x{5.377cm}}{All accounting transactions can be classisfied as one of those 6 categories.} \tn 
% Row Count 6 (+ 2)
% Row 5
\SetRowColor{white}
\mymulticolumn{2}{x{5.377cm}}{{\bf{Bank and VAT}} can have both Dr or Cr bal., though 'natural' balances are: Bank (Dr)Asset and VAT(Cr)Liability} \tn 
% Row Count 9 (+ 3)
% Row 6
\SetRowColor{LightBackground}
Sales returns {\bf{Dr}} & it's a reduction of Sales/Income ({\bf{Cr}}) \tn 
% Row Count 11 (+ 2)
% Row 7
\SetRowColor{white}
Purchase returns {\bf{Cr}} & it's reduction of Expense ({\bf{Dr}}) \tn 
% Row Count 13 (+ 2)
\hhline{>{\arrayrulecolor{DarkBackground}}--}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{5.377cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{5.377cm}}{\bf\textcolor{white}{Objectives of an effective accounts system}}  \tn
% Row 0
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{5.377cm}}{- {\bf{to process}} all transactions completely and effectively} \tn 
% Row Count 2 (+ 2)
% Row 1
\SetRowColor{white}
\mymulticolumn{1}{x{5.377cm}}{- {\bf{ to report}} accurately (financial stmts are produced in cost-effective manner, they are timely and reliable)} \tn 
% Row Count 5 (+ 3)
% Row 2
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{5.377cm}}{-{\bf{to comply}} with laws and regulations} \tn 
% Row Count 6 (+ 1)
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{5.377cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{5.377cm}}{\bf\textcolor{white}{Organisational Policies \& Procedures}}  \tn
% Row 0
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{5.377cm}}{- in place to ensure that acc. records are true and fair refelection of business fianacial situation.} \tn 
% Row Count 3 (+ 3)
% Row 1
\SetRowColor{white}
\mymulticolumn{1}{x{5.377cm}}{- stakeholder who rely on this info: Bank (loans), Suppliers (credit checks), Employee (job security)} \tn 
% Row Count 6 (+ 3)
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{5.377cm}{x{1.9908 cm} x{2.9862 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{2}{x{5.377cm}}{\bf\textcolor{white}{Control Procedures - examples}}  \tn
% Row 0
\SetRowColor{LightBackground}
authorisation of transact. & signing off expenditure \tn 
% Row Count 2 (+ 2)
% Row 1
\SetRowColor{white}
processing controll & bank reconciliation \tn 
% Row Count 4 (+ 2)
% Row 2
\SetRowColor{LightBackground}
physical control & locks, pin pads \tn 
% Row Count 5 (+ 1)
% Row 3
\SetRowColor{white}
reviews & monthly review, run reports \tn 
% Row Count 7 (+ 2)
% Row 4
\SetRowColor{LightBackground}
written record procedures & manual listing, policies and procedures \tn 
% Row Count 9 (+ 2)
% Row 5
\SetRowColor{white}
segregation of duties & a number of people involwed \tn 
% Row Count 11 (+ 2)
\hhline{>{\arrayrulecolor{DarkBackground}}--}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{5.377cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{5.377cm}}{\bf\textcolor{white}{Year-end adjusting journals}}  \tn
% Row 0
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{5.377cm}}{Every adjusting entry will require at least one BS and one PL account. The purpose of adj. entry is to get both BS and PL accurate.} \tn 
% Row Count 3 (+ 3)
% Row 1
\SetRowColor{white}
\mymulticolumn{1}{x{5.377cm}}{\{\{fa-angle-double-right\}\}Accruals \& Prepayments} \tn 
% Row Count 4 (+ 1)
% Row 2
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{5.377cm}}{\{\{fa-angle-double-right\}\}Asset acquisition | depreciation | disposal} \tn 
% Row Count 6 (+ 2)
% Row 3
\SetRowColor{white}
\mymulticolumn{1}{x{5.377cm}}{\{\{fa-angle-double-right\}\}Doubtful \& Irrecoverable debts} \tn 
% Row Count 8 (+ 2)
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{5.377cm}{p{0.4977 cm} p{0.4977 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{2}{x{5.377cm}}{\bf\textcolor{white}{Gross Profit}}  \tn
% Row 0
\SetRowColor{LightBackground}
\mymulticolumn{2}{x{5.377cm}}{Revenue / Sales} \tn 
% Row Count 1 (+ 1)
% Row 1
\SetRowColor{white}
\mymulticolumn{2}{x{5.377cm}}{( COS )} \tn 
% Row Count 2 (+ 1)
% Row 2
\SetRowColor{LightBackground}
\mymulticolumn{2}{x{5.377cm}}{= Gross Profit} \tn 
% Row Count 3 (+ 1)
\hhline{>{\arrayrulecolor{DarkBackground}}--}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{5.377cm}{x{1.69349 cm} x{1.3731 cm} x{1.51041 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{3}{x{5.377cm}}{\bf\textcolor{white}{Cost Structure}}  \tn
% Row 0
\SetRowColor{LightBackground}
 & {\bf{MARGIN}} & {\bf{MARK-UP}} \tn 
% Row Count 1 (+ 1)
% Row 1
\SetRowColor{white}
Sales & 100\% & 120\% \tn 
% Row Count 2 (+ 1)
% Row 2
\SetRowColor{LightBackground}
( C O S ) & (80\%) & (100\%) \tn 
% Row Count 3 (+ 1)
% Row 3
\SetRowColor{white}
Gross Profit & 20\% & 20\% \tn 
% Row Count 4 (+ 1)
\hhline{>{\arrayrulecolor{DarkBackground}}---}
\SetRowColor{LightBackground}
\mymulticolumn{3}{x{5.377cm}}{Margin-how much profit a business makes in proportion to what a business sells.}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}---}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{5.377cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{5.377cm}}{\bf\textcolor{white}{Cost of  Goods Sold}}  \tn
% Row 0
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{5.377cm}}{~~~~~~~~Opening Inventory} \tn 
% Row Count 2 (+ 2)
% Row 1
\SetRowColor{white}
\mymulticolumn{1}{x{5.377cm}}{{\emph{plus:}} Purchases} \tn 
% Row Count 3 (+ 1)
% Row 2
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{5.377cm}}{{\emph{plus:}} Carriage invards} \tn 
% Row Count 4 (+ 1)
% Row 3
\SetRowColor{white}
\mymulticolumn{1}{x{5.377cm}}{{\emph{less:}} Closing Inventory} \tn 
% Row Count 5 (+ 1)
% Row 4
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{5.377cm}}{~~~~~~= {\bf{C O G S }}} \tn 
% Row Count 6 (+ 1)
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{5.377cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{5.377cm}}{\bf\textcolor{white}{Credit Transactions}}  \tn
% Row 0
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{5.377cm}}{Credit transactions are made possible by the agreement that a Supplier puts in place to extend credit to Customer / Client. Customer has applied to Seller for CREDIT; Seller has set up Customer account. Method of payment has no bearing on whether sale /purchase is cash or credit transaction. The crucial distinction is the {\bf{TIMING}} of the payment.} \tn 
% Row Count 7 (+ 7)
% Row 1
\SetRowColor{white}
\mymulticolumn{1}{x{5.377cm}}{Suppliers of GOODS sell to CUSTOMERS} \tn 
% Row Count 8 (+ 1)
% Row 2
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{5.377cm}}{Suppliers of SERVICES sell to CLIENTS.} \tn 
% Row Count 9 (+ 1)
% Row 3
\SetRowColor{white}
\mymulticolumn{1}{x{5.377cm}}{In  Credit Transactions:} \tn 
% Row Count 10 (+ 1)
% Row 4
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{5.377cm}}{- money paid after time,} \tn 
% Row Count 11 (+ 1)
% Row 5
\SetRowColor{white}
\mymulticolumn{1}{x{5.377cm}}{-  initially transaction recorded in PDB, show asset (SLCA) or lliability (PLCA)} \tn 
% Row Count 13 (+ 2)
% Row 6
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{5.377cm}}{- posted to indyvidual clients/suppliers accounts} \tn 
% Row Count 14 (+ 1)
% Row 7
\SetRowColor{white}
\mymulticolumn{1}{x{5.377cm}}{- not VAT analysable, as VAT accountes for in SDB / PDB} \tn 
% Row Count 16 (+ 2)
% Row 8
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{5.377cm}}{{\bf{NOTE}}: in cash transactions: money change hands immediately, first record of transact. in the accountin system is in {\bf{Cash Book}}, analysable to VAT, net, total.} \tn 
% Row Count 20 (+ 4)
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{5.377cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{5.377cm}}{\bf\textcolor{white}{VAT treatment on N-C asset}}  \tn
% Row 0
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{5.377cm}}{{\bf{VAT registered}} busines can claim the paid VAT back, so it is not a true cost for the business. Therefore {\bf{CANNOT}} be capitalised.} \tn 
% Row Count 3 (+ 3)
% Row 1
\SetRowColor{white}
\mymulticolumn{1}{x{5.377cm}}{If business {\bf{not VAT registered}} - VAT {\bf{CAN}} be capitalized along with other costs.} \tn 
% Row Count 5 (+ 2)
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{5.377cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{5.377cm}}{\bf\textcolor{white}{Capital accounts}}  \tn
% Row 0
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{5.377cm}}{Capital - the amount that a business, at any time, owes to its owner(s). It is not fixed; it changes as the business byus assets, borrows funds and makes Profit or Loss.} \tn 
% Row Count 4 (+ 4)
% Row 1
\SetRowColor{white}
\mymulticolumn{1}{x{5.377cm}}{It is a constant and unremovable feature of accounts, but with a constantly changing balance.} \tn 
% Row Count 6 (+ 2)
% Row 2
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{5.377cm}}{Capital | Drawings | Profit - are all accounted for separetely throughout the year and only come together @ y.e.} \tn 
% Row Count 9 (+ 3)
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{5.377cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{5.377cm}}{\bf\textcolor{white}{CAPEX-capital expenditure results in:}}  \tn
% Row 0
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{5.377cm}}{\{\{fa-angle-double-right\}\}acquisition, replacement or improvement of N-C asset} \tn 
% Row Count 2 (+ 2)
% Row 1
\SetRowColor{white}
\mymulticolumn{1}{x{5.377cm}}{\{\{fa-angle-double-right\}\}it is capitalised and receorded in the non-current asset register} \tn 
% Row Count 4 (+ 2)
% Row 2
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{5.377cm}}{\{\{fa-angle-double-right\}\}cost of N-C asset includes: delivery | construction, inc. cost of labour | site preparation | testing | prof. fees\{\{nl\}\}{\emph{but not}}\{\{nl\}\}repair | maintenance | admin \& general overheads} \tn 
% Row Count 9 (+ 5)
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{5.377cm}{p{0.4977 cm} p{0.4977 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{2}{x{5.377cm}}{\bf\textcolor{white}{Depreciation}}  \tn
% Row 0
\SetRowColor{LightBackground}
\mymulticolumn{2}{x{5.377cm}}{{\bf{Depreciation}} is a means of systematic spreading the cost of a N-C asset over its useful life in order to match the cost of the asset with the consumption of its economic benefit. It is writing down the value of the asset.} \tn 
% Row Count 5 (+ 5)
% Row 1
\SetRowColor{white}
\mymulticolumn{2}{x{5.377cm}}{{\bf{Straight line:}}} \tn 
% Row Count 6 (+ 1)
% Row 2
\SetRowColor{LightBackground}
\mymulticolumn{2}{x{5.377cm}}{{\bf{Reducing balance:}}} \tn 
% Row Count 7 (+ 1)
% Row 3
\SetRowColor{white}
\mymulticolumn{2}{x{5.377cm}}{{\bf{Units of production:}}} \tn 
% Row Count 8 (+ 1)
\hhline{>{\arrayrulecolor{DarkBackground}}--}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{5.377cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{5.377cm}}{\bf\textcolor{white}{Disposals}}  \tn
% Row 0
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{5.377cm}}{1. Remove the cost of the asset} \tn 
% Row Count 1 (+ 1)
% Row 1
\SetRowColor{white}
\mymulticolumn{1}{x{5.377cm}}{2. Remove the accumulated depreciation charged to date (NBV)} \tn 
% Row Count 3 (+ 2)
% Row 2
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{5.377cm}}{3. Account for the sale proceeds} \tn 
% Row Count 4 (+ 1)
% Row 3
\SetRowColor{white}
\mymulticolumn{1}{x{5.377cm}}{4. Balance off the disposal account to find gain/loss on disposal} \tn 
% Row Count 6 (+ 2)
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{5.377cm}{x{3.08574 cm} x{1.89126 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{2}{x{5.377cm}}{\bf\textcolor{white}{Gain or Loss on disposal calculation}}  \tn
% Row 0
\SetRowColor{LightBackground}
~~proceeds & X \tn 
% Row Count 1 (+ 1)
% Row 1
\SetRowColor{white}
~~less NBV & (X) \tn 
% Row Count 2 (+ 1)
% Row 2
\SetRowColor{LightBackground}
~~equals & G/L on disp. \tn 
% Row Count 3 (+ 1)
\hhline{>{\arrayrulecolor{DarkBackground}}--}
\SetRowColor{LightBackground}
\mymulticolumn{2}{x{5.377cm}}{{\emph{`PROCEEDS \{\{nl\}\}less (NBV)\{\{nl\}\}equals:G/Loss on disposal.`}}}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}--}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{5.377cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{5.377cm}}{\bf\textcolor{white}{SOFP | Balance Sheet}}  \tn
% Row 0
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{5.377cm}}{{\bf{ASSETS}}} \tn 
% Row Count 1 (+ 1)
% Row 1
\SetRowColor{white}
\mymulticolumn{1}{x{5.377cm}}{{\bf{Non-current assets}}} \tn 
% Row Count 2 (+ 1)
% Row 2
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{5.377cm}}{~~~Property, plant and equipment} \tn 
% Row Count 3 (+ 1)
% Row 3
\SetRowColor{white}
\mymulticolumn{1}{x{5.377cm}}{~~~Intangible assets} \tn 
% Row Count 4 (+ 1)
% Row 4
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{5.377cm}}{{\bf{Current assets}}} \tn 
% Row Count 5 (+ 1)
% Row 5
\SetRowColor{white}
\mymulticolumn{1}{x{5.377cm}}{~~~Inventories | Stock} \tn 
% Row Count 6 (+ 1)
% Row 6
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{5.377cm}}{~~~Trade and other receivables} \tn 
% Row Count 7 (+ 1)
% Row 7
\SetRowColor{white}
\mymulticolumn{1}{x{5.377cm}}{~~~Cash and cash equivalents} \tn 
% Row Count 8 (+ 1)
% Row 8
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{5.377cm}}{{\bf{LIABILITIES}}} \tn 
% Row Count 9 (+ 1)
% Row 9
\SetRowColor{white}
\mymulticolumn{1}{x{5.377cm}}{{\bf{Current liabilities}}} \tn 
% Row Count 10 (+ 1)
% Row 10
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{5.377cm}}{~~~Bank overdraft} \tn 
% Row Count 11 (+ 1)
% Row 11
\SetRowColor{white}
\mymulticolumn{1}{x{5.377cm}}{~~~Trade and other payables} \tn 
% Row Count 12 (+ 1)
% Row 12
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{5.377cm}}{{\bf{Net current assets}}} \tn 
% Row Count 13 (+ 1)
% Row 13
\SetRowColor{white}
\mymulticolumn{1}{x{5.377cm}}{{\bf{Net assets}}} \tn 
% Row Count 14 (+ 1)
% Row 14
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{5.377cm}}{{\bf{CAPITAL}}} \tn 
% Row Count 15 (+ 1)
% Row 15
\SetRowColor{white}
\mymulticolumn{1}{x{5.377cm}}{~~~Capital} \tn 
% Row Count 16 (+ 1)
% Row 16
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{5.377cm}}{~~~add: Profit for the year} \tn 
% Row Count 17 (+ 1)
% Row 17
\SetRowColor{white}
\mymulticolumn{1}{x{5.377cm}}{~~~less: Drawings} \tn 
% Row Count 18 (+ 1)
% Row 18
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{5.377cm}}{{\bf{Closing capital}}} \tn 
% Row Count 19 (+ 1)
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{5.377cm}{x{4.4793 cm} p{0.4977 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{2}{x{5.377cm}}{\bf\textcolor{white}{SPL | Profit and Loss}}  \tn
% Row 0
\SetRowColor{LightBackground}
{\bf{Revenue}} & X \tn 
% Row Count 1 (+ 1)
% Row 1
\SetRowColor{white}
\mymulticolumn{2}{x{5.377cm}}{{\emph{less}} COGS} \tn 
% Row Count 2 (+ 1)
% Row 2
\SetRowColor{LightBackground}
\mymulticolumn{2}{x{5.377cm}}{Open INV} \tn 
% Row Count 3 (+ 1)
% Row 3
\SetRowColor{white}
\mymulticolumn{2}{x{5.377cm}}{add: purchases} \tn 
% Row Count 4 (+ 1)
% Row 4
\SetRowColor{LightBackground}
less: closing INV & (X) \tn 
% Row Count 5 (+ 1)
% Row 5
\SetRowColor{white}
GROSS PROFIT & X \tn 
% Row Count 6 (+ 1)
% Row 6
\SetRowColor{LightBackground}
\mymulticolumn{2}{x{5.377cm}}{add: sundry income} \tn 
% Row Count 7 (+ 1)
% Row 7
\SetRowColor{white}
\mymulticolumn{2}{x{5.377cm}}{add:discounts received} \tn 
% Row Count 8 (+ 1)
% Row 8
\SetRowColor{LightBackground}
Adjusted Profit figure & X \tn 
% Row Count 9 (+ 1)
% Row 9
\SetRowColor{white}
less Expenses (ovverheads) & (x) \tn 
% Row Count 10 (+ 1)
% Row 10
\SetRowColor{LightBackground}
Profit/Loss for the year & X \tn 
% Row Count 11 (+ 1)
\hhline{>{\arrayrulecolor{DarkBackground}}--}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{5.377cm}{x{2.4885 cm} x{2.4885 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{2}{x{5.377cm}}{\bf\textcolor{white}{Prepayments and Accourals}}  \tn
% Row 0
\SetRowColor{LightBackground}
~~~~~~ASSETS & ~~~~~~LIABILITES \tn 
% Row Count 3 (+ 3)
% Row 1
\SetRowColor{white}
\mymulticolumn{2}{x{5.377cm}}{~~~~~~~{\emph{service provided, not paid yet}}} \tn 
% Row Count 5 (+ 2)
% Row 2
\SetRowColor{LightBackground}
{\bf{Accrued Income}} & {\bf{Accrued Expense}} \tn 
% Row Count 6 (+ 1)
% Row 3
\SetRowColor{white}
Dr Accrued Income\{\{nl\}\}~~~Cr Expense & Dr Expenses\{\{nl\}\}~~~Cr Accrued Expense \tn 
% Row Count 9 (+ 3)
% Row 4
\SetRowColor{LightBackground}
\mymulticolumn{2}{x{5.377cm}}{~~~~{\emph{money changed hands, service to follow}}} \tn 
% Row Count 11 (+ 2)
% Row 5
\SetRowColor{white}
{\bf{Prepaid Expense}} & {\bf{Prepaid Income}} \tn 
% Row Count 12 (+ 1)
% Row 6
\SetRowColor{LightBackground}
Dr Prepaid Expense\{\{nl\}\}~~~Cr Expense & Dr Income\{\{nl\}\}~~~Cr Prepaid Income \tn 
% Row Count 15 (+ 3)
\hhline{>{\arrayrulecolor{DarkBackground}}--}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{5.377cm}{x{2.14011 cm} x{2.83689 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{2}{x{5.377cm}}{\bf\textcolor{white}{Payroll}}  \tn
% Row 0
\SetRowColor{LightBackground}
\mymulticolumn{2}{x{5.377cm}}{Wages Control Account} \tn 
% Row Count 1 (+ 1)
% Row 1
\SetRowColor{white}
Net wages & Gross wages \tn 
% Row Count 2 (+ 1)
% Row 2
\SetRowColor{LightBackground}
PAYE & E'er NI \tn 
% Row Count 3 (+ 1)
% Row 3
\SetRowColor{white}
NIC & E'er Pension \tn 
% Row Count 4 (+ 1)
% Row 4
\SetRowColor{LightBackground}
\mymulticolumn{2}{x{5.377cm}}{Student Loan} \tn 
% Row Count 5 (+ 1)
\hhline{>{\arrayrulecolor{DarkBackground}}--}
\SetRowColor{LightBackground}
\mymulticolumn{2}{x{5.377cm}}{Wages Ctrl - a temp acc set up for the time when payroll is calculated}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}--}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{5.377cm}{x{1.94103 cm} x{3.03597 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{2}{x{5.377cm}}{\bf\textcolor{white}{SLCA - Debtors - Receivables}}  \tn
% Row 0
\SetRowColor{LightBackground}
{\bf{Bal b/d}} & Payments received \tn 
% Row Count 1 (+ 1)
% Row 1
\SetRowColor{white}
Sales & Discounts allowed \tn 
% Row Count 2 (+ 1)
% Row 2
\SetRowColor{LightBackground}
 & Sales returns \tn 
% Row Count 3 (+ 1)
% Row 3
\SetRowColor{white}
 & Contra \tn 
% Row Count 4 (+ 1)
% Row 4
\SetRowColor{LightBackground}
 & {\bf{Bal c/d}} \tn 
% Row Count 5 (+ 1)
\hhline{>{\arrayrulecolor{DarkBackground}}--}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{5.377cm}{x{3.08574 cm} x{1.89126 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{2}{x{5.377cm}}{\bf\textcolor{white}{PLCA - Creditors - Payables}}  \tn
% Row 0
\SetRowColor{LightBackground}
Payments made & {\bf{Bal b/f}} \tn 
% Row Count 1 (+ 1)
% Row 1
\SetRowColor{white}
Discounts received & Purchases \tn 
% Row Count 2 (+ 1)
% Row 2
\SetRowColor{LightBackground}
\mymulticolumn{2}{x{5.377cm}}{Returns of purchases} \tn 
% Row Count 3 (+ 1)
% Row 3
\SetRowColor{white}
\mymulticolumn{2}{x{5.377cm}}{Contra} \tn 
% Row Count 4 (+ 1)
% Row 4
\SetRowColor{LightBackground}
\mymulticolumn{2}{x{5.377cm}}{{\bf{Bal c/d}}} \tn 
% Row Count 5 (+ 1)
\hhline{>{\arrayrulecolor{DarkBackground}}--}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{5.377cm}{x{2.43873 cm} x{2.53827 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{2}{x{5.377cm}}{\bf\textcolor{white}{VAT control}}  \tn
% Row 0
\SetRowColor{LightBackground}
reclaimable & liability \tn 
% Row Count 1 (+ 1)
% Row 1
\SetRowColor{white}
Credit Purch. (PDB) & Credit Sales (SDB) \tn 
% Row Count 2 (+ 1)
% Row 2
\SetRowColor{LightBackground}
Sales Ret. (SRDB) & Purchase Ret. (PRDB) \tn 
% Row Count 3 (+ 1)
% Row 3
\SetRowColor{white}
Bad Debt relief & Cash sales (CB) \tn 
% Row Count 4 (+ 1)
% Row 4
\SetRowColor{LightBackground}
EU acquis. charge & EU acquis. charge \tn 
% Row Count 5 (+ 1)
% Row 5
\SetRowColor{white}
 & Fuel Scale charge \tn 
% Row Count 6 (+ 1)
\hhline{>{\arrayrulecolor{DarkBackground}}--}
\end{tabularx}
\par\addvspace{1.3em}


% That's all folks
\end{multicols*}

\end{document}