{"text_format":"3","workbook":"xlsx","n_sheets":4,"sheets":["Introduction","Accounting procedures","Using the spreadsheet","Balance Sheet"],"not_rendered":{"images":1,"macros":1,"comments":1},"read":"whole","date_system":"1900"}

{"sheet":"Introduction","index":0,"n_rows":23,"n_cols":1,"rows_kept":23}
["INTRODUCTION"]
[]
["Southwell & District U3A group financial transactions"]
[]
["This spreadsheet has been designed to work with Microsoft Excel and Windows operating system.  It can also"]
["be used with a Mac operating system provided suitable compatible software is available, although not all the "]
["built in functions may work.  You may need to asnwer a prompt to 'Enable editing' or 'Enable Macros' before "]
["you can make entries in the spreadsheet or use its buitl-in functions."]
[]
["It should be used to record receipts and expenditure for U3A groups, both cash and bank transactions as they"]
["occur during the year. "]
[]
["This will allow the group to maintain a running balance during the year for both cash and bank transactions; and"]
["provide a cross-check for group's funds held in the U3A groups account."]
[]
["There should be no extra work at year end to reconcile transactions with the year end position; the sheet can "]
["be printed out and sent to the Treasurer with receipts etc to incorporate each group's receipts and expenditure"]
[" in the U3A accounts."]
[]
["This page, and the pages for Accounting procedures and Using the spreadsheet, can each be printed out on "]
["one side of A4."]
[]
["Please pass to John Langley, treasurer2su3a@gmail.com Group Treasurer on a quarterly basis"]

{"sheet":"Accounting procedures","index":1,"n_rows":31,"n_cols":10,"rows_kept":31,"merged":[[18,4,18,6],[18,7,18,9]]}
["Accounting practice and making entries on the spreadsheet"]
[]
["U3A accounts are drawn up on a 'reciepts & expenditure' basis, so you should record the actual receipts and "]
["expenditure that arise during the year.  It does not matter if the transaction relates to a different accounting"]
["year, eg room hire paid in May for the previous March, you record the expenditure when it arises in May."]
[]
["Record income and expenditure for bank and cash transactions in their separate columns; if you collect cash "]
["from group members which is banked as soon as posssible, show this as money going directly to bank."]
[]
["Show as 'cash' money which is received from members and is either paid out directly to pay a bill (a 3rd party invoice"]
["or reinbursing a group member for expenditure incurred) or is retained by the group as cash."]
[]
["Keep invoices & receipts for all payments made.  Number them consecutively and put the number in the \"Ref\" column."]
["You should only have receipts etc for cash transactions; receipts for bank transactions should be passed to the groups "]
["treasurer."]
[]
["What a completed sheet may look like"]
[]
["DATE","ITEM","REF","AMOUNT","BANK £",null,null,"CASH £"]
[{"$nulls":3},"£","A","B","C","D","E","F"]
[{"$nulls":4},"IN","OUT","BALANCE","IN","OUT","BALANCE"]
["2016-04-06","Balance brought forward",{"$nulls":4},{"v":100,"d":"100.00"},null,null,{"v":15.5,"d":"15.50"}]
["2016-04-12","Subs for 16/17 ",null,{"v":200,"d":"200.00"},{"v":170,"d":"170.00"},null,{"$f":"G22+E23-F23","v":{"v":270,"d":"270.00"}},{"v":30,"d":"30.00"},null,{"$f":"J22+H23-I23","v":{"v":45.5,"d":"45.50"}}]
["2016-05-01","Room hire for meetings",null,{"v":32,"d":"32.00"},null,{"v":32,"d":"32.00"},{"v":238,"d":"238.00"},null,null,{"v":45.5,"d":"45.50"}]
["2016-05-04","Photocopying",1,2.35,null,null,{"v":238,"d":"238.00"},null,2.35,43.15]
["2016-05-09","Speaker",null,{"v":70,"d":"70.00"},null,{"v":70,"d":"70.00"},{"v":168,"d":"168.00"},null,null,43.15]
["2016-05-09","Cheese & wine ",2,{"v":34.6,"d":"34.60"},null,null,{"$f":"G26+E27-F27","v":{"v":168,"d":"168.00"}},null,{"v":34.6,"d":"34.60"},{"v":8.549999999999997,"d":"8.55"}]
["2016-07-01","Room hire for meetings",null,{"v":32,"d":"32.00"},null,{"v":32,"d":"32.00"},{"$f":"G27+E28-F28","v":{"v":136,"d":"136.00"}},null,null,{"v":8.549999999999997,"d":"8.55"}]
[{"$nulls":6},{"v":136,"d":"136.00"},null,null,{"v":8.549999999999997,"d":"8.55"}]
[]
[null,"Balance carried forward",{"$nulls":4},{"$f":"SUM(E23:E30)-SUM(F23:F30)+G22","v":{"v":136,"d":"136.00"}},null,null,{"$f":"SUM(H23:H30)-SUM(I23:I30)+J22","v":{"v":8.549999999999997,"d":"8.55"}}]

{"sheet":"Using the spreadsheet","index":2,"n_rows":30,"n_cols":1,"rows_kept":30}
["Using the spreadsheet"]
[]
["The basics"]
[]
["When you have downloaded the file, immediately save a copy of the workbook."]
[]
["Then save a copy for the current year's transactions with a suitable name for your group."]
[]
[]
["Only enter information in the shaded cells (the cells other contain formulae to perform the calculations)."]
[]
["Where a cell contains a red fleck in the corner, there is a note about what to put in  the cell; hover the cursor "]
["over the cell to reveal the note."]
[]
["Running out of room"]
[]
["If you are confident in using Excel, adding lines and copying cells etc, you may not need to read any further."]
[]
["There are 25 rows on the spreadsheet, which should be enough for most group transactions.  But if, exceptionally"]
["you think you may run out of rows to enter transactions, you can add extra rows by following the steps below.  "]
[]
["1.  Click on the row number at the left of the screen for the row above the 'carry forward' line.  This highlights the "]
["      whole row. Then press and hold down both the 'Ctrl' and the 'Shift' keys; and press and release 'A' once.  "]
["      This adds five more lines. Then……….."]
["2.  Click on the bottom cell in column G containing a number or 0.00 (but not the carry forward line)."]
["      Then press and hold down both the 'Ctrl' and the 'Shift' keys; and press and release 'F' once.  This copies"]
["       the formulas into the new rows."]
["3.  You can repeat this process any number of times."]
[]
["Any issues contact the Treasurer Jan Clarke-Humphries on 07791964924 or treasurer1us3@gmail.com"]

{"sheet":"Balance Sheet","index":3,"n_rows":41,"n_cols":10,"rows_kept":41,"merged":[[0,0,0,3],[2,1,2,3],[2,7,2,9],[4,4,4,6],[4,7,4,9]]}
["SOUTHWELL &  District U3A: Group financial transactions year ",{"$nulls":4},"to",{"$nulls":3},"Form ee"]
[]
["Group Name",{"$nulls":4},"Name of Group Leader"]
[]
["DATE","ITEM","REF","AMOUNT","GROUP BANK ACCOUNT £",null,null,"CASH £"]
[{"$nulls":3},"£","A","B","C","D","E","F"]
[{"$nulls":4},"IN","OUT","BALANCE","IN","OUT","BALANCE"]
[null,"Balance brought forward",{"$nulls":4},{"v":0,"d":"0.00"}]
[{"$nulls":6},{"$f":"G8+E9-F9","v":{"v":0,"d":"0.00"}},null,null,{"$f":"J8+H9-I9","v":{"v":0,"d":"0.00"}}]
[{"$nulls":6},{"$f":"G9+E10-F10","v":{"v":0,"d":"0.00"}},null,null,{"$f":"J9+H10-I10","v":{"v":0,"d":"0.00"}}]
[{"$nulls":6},{"v":0,"d":"0.00"},null,null,{"v":0,"d":"0.00"}]
[{"$nulls":6},{"v":0,"d":"0.00"},null,null,{"v":0,"d":"0.00"}]
[{"$nulls":6},{"$f":"G12+E13-F13","v":{"v":0,"d":"0.00"}},null,null,{"$f":"J12+H13-I13","v":{"v":0,"d":"0.00"}}]
[{"$nulls":6},{"v":0,"d":"0.00"},null,null,{"v":0,"d":"0.00"}]
[{"$nulls":6},{"v":0,"d":"0.00"},null,null,{"v":0,"d":"0.00"}]
[{"$nulls":6},{"v":0,"d":"0.00"},null,null,{"v":0,"d":"0.00"}]
[{"$nulls":6},{"v":0,"d":"0.00"},null,null,{"v":0,"d":"0.00"}]
[{"$nulls":6},{"v":0,"d":"0.00"},null,null,{"v":0,"d":"0.00"}]
[{"$nulls":6},{"v":0,"d":"0.00"},null,null,{"v":0,"d":"0.00"}]
[{"$nulls":6},{"v":0,"d":"0.00"},null,null,{"v":0,"d":"0.00"}]
[{"$nulls":6},{"v":0,"d":"0.00"},null,null,{"v":0,"d":"0.00"}]
[{"$nulls":6},{"v":0,"d":"0.00"},null,null,{"v":0,"d":"0.00"}]
[{"$nulls":6},{"v":0,"d":"0.00"},null,null,{"v":0,"d":"0.00"}]
[{"$nulls":6},{"v":0,"d":"0.00"},null,null,{"v":0,"d":"0.00"}]
[{"$nulls":6},{"v":0,"d":"0.00"},null,null,{"v":0,"d":"0.00"}]
[{"$nulls":6},{"$f":"G25+E26-F26","v":{"v":0,"d":"0.00"}},null,null,{"$f":"J25+H26-I26","v":{"v":0,"d":"0.00"}}]
[{"$nulls":6},{"v":0,"d":"0.00"},null,null,{"v":0,"d":"0.00"}]
[{"$nulls":6},{"v":0,"d":"0.00"},null,null,{"v":0,"d":"0.00"}]
[{"$nulls":6},{"v":0,"d":"0.00"},null,null,{"v":0,"d":"0.00"}]
[{"$nulls":6},{"v":0,"d":"0.00"},null,null,{"v":0,"d":"0.00"}]
[{"$nulls":6},{"$f":"G30+E31-F31","v":{"v":0,"d":"0.00"}},null,null,{"$f":"J30+H31-I31","v":{"v":0,"d":"0.00"}}]
[{"$nulls":6},{"$f":"G31+E32-F32","v":{"v":0,"d":"0.00"}},null,null,{"$f":"J31+H32-I32","v":{"v":0,"d":"0.00"}}]
[{"$nulls":6},{"v":0,"d":"0.00"},null,null,{"v":0,"d":"0.00"}]
[]
[null,"Balance carried forward",null,null,{"$f":"SUM(E9:E34)","v":{"v":0,"d":"0.00"}},{"$f":"SUM(F9:F34)","v":{"v":0,"d":"0.00"}},{"$f":"SUM(E9:E34)-SUM(F9:F34)+G8","v":{"v":0,"d":"0.00"}},{"$f":"SUM(H9:H34)","v":{"v":0,"d":"0.00"}},{"$f":"SUM(I9:I34)","v":{"v":0,"d":"0.00"}},{"$f":"SUM(H9:H34)-SUM(I9:I34)+J8","v":{"v":0,"d":"0.00"}}]
[]
["I certify that the sum of £………………………….in cash is held by me as at 31 March…………….."]
[]
["Name…………………………………………………………………….",null,null,"Signature……………………………………………………………..",{"$nulls":3},"Group Leader"]
[]
["Name….............................................................",null,null,"Signature….......................................................",{"$nulls":3},"Treasurer"]