It is a book with three spreadsheets made by the Adjustment Chart. This Excel book is interesting for all those people who perform accounting for companies that bill more than 30 Mill. €. The purpose of the Excel book is that when you enter the settings, they are placed in the correct account and perform the operations based on the values entered.
The composition of the book is three sheets. The formulas link the three spreadsheets together:
- Funding Table:
Composed of a table with a list of accounts, to compare the figures of two years (each with its Debit and Credit), the differences between those years, the adjustments, the circulating and the funding picture. It also has a table with the current assets of the two years that are compared, a reconciliation table of generated resources (Benefit of the exercise) and the final Funding Adjustments table, from which the adjustments that the formulas make up within the financing table.
- Consolidation Balance:
Composed with two tables: Table of Balance Consolidation, with data of a parent company, dependent company, Aggregate, the Adjustments, the Consolidated Balance Sheet, the Update and the Updated Consolidated Balance Sheet. The following table is the Adjustments Funding, from where the adjustments that the formulas integrate within the Consolidation table are introduced.
- Profit and loss:
Composed of two tables: Profit and Loss Table, with data from a Parent Company, Dependent Company, Aggregate, Adjustments and Consolidated Losses and Gains. The following table is the Adjustments Funding, from where the adjustments that the formulas integrate within the Profit and Loss table are introduced.
Application made with Excel. To use this application it is necessary to have the MS Excel program. The application is made in Spanish language. It can be translated into other languages and customized. Note: The data inserted in the images are fictitious.
