Prepare a work sheet
![Picture](/uploads/1/4/9/3/14933116/6829208.jpg?0)
A working paper used to collect information from the ledger accounts in one place.
- The worksheet is prepared by first writing the heading: who, what, and when.
- Then, the account name and number are written in the first two columns.
- In the second set of columns, the amount in the trial balance is debited or credited and then again in the income statement section.
- After all of this is completed, it is then balanced in the last two columns.