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{"sheet":"Introduction","index":0,"n_rows":21,"n_cols":1,"rows_kept":21,"cut":false,"hidden":false,"merged":[]}
["INTRODUCTION"]
[]
["Southwell 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."]

{"sheet":"Accounting procedures","index":1,"n_rows":31,"n_cols":10,"rows_kept":31,"cut":false,"hidden":false,"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 £"]
[null,null,null,"£","A","B","C","D","E","F"]
[null,null,null,null,"IN","OUT","BALANCE","IN","OUT","BALANCE"]
["2016-04-06","Balance brought forward",null,null,null,null,100,null,null,15.5]
["2016-04-12","Subs for 16/17 ",null,200,170,null,{"$f":"G22+E23-F23","v":270},30,null,{"$f":"J22+H23-I23","v":45.5}]
["2016-05-01","Room hire for meetings",null,32,null,32,238,null,null,45.5]
["2016-05-04","Photocopying",1,2.35,null,null,238,null,2.35,43.15]
["2016-05-09","Speaker",null,70,null,70,168,null,null,43.15]
["2016-05-09","Cheese & wine ",2,34.6,null,null,{"$f":"G26+E27-F27","v":168},null,34.6,8.5499999999999972]
["2016-07-01","Room hire for meetings",null,32,null,32,{"$f":"G27+E28-F28","v":136},null,null,8.5499999999999972]
[null,null,null,null,null,null,136,null,null,8.5499999999999972]
[]
[null,"Balance carried forward",null,null,null,null,{"$f":"SUM(E23:E30)-SUM(F23:F30)+G22","v":136},null,null,{"$f":"SUM(H23:H30)-SUM(I23:I30)+J22","v":8.5499999999999972}]

{"sheet":"Using the spreadsheet","index":2,"n_rows":28,"n_cols":1,"rows_kept":28,"cut":false,"hidden":false,"merged":[]}
["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, for example  "]
["HDTDT1 16__17 (use underscore, not \"/\" or \"-\" in the file name)."]
[]
["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."]

{"sheet":"Transactions","index":3,"n_rows":39,"n_cols":10,"rows_kept":39,"cut":false,"hidden":false,"merged":[[4,7,4,9],[4,4,4,6],[2,1,2,3],[2,7,2,9]]}
[null,"SOUTHWELL U3A: Group financial transactions year ",null,null,null,"to"]
[]
["Group Name",null,null,null,null,"Name of Group Leader"]
[]
["DATE","ITEM","REF","AMOUNT","BANK £",null,null,"CASH £"]
[null,null,null,"£","A","B","C","D","E","F"]
[null,null,null,null,"IN","OUT","BALANCE","IN","OUT","BALANCE"]
[null,"Balance brought forward"]
[null,null,null,null,null,null,{"$f":"G8+E9-F9","v":0},null,null,{"$f":"J8+H9-I9","v":0}]
[null,null,null,null,null,null,{"$f":"G9+E10-F10","v":0},null,null,{"$f":"J9+H10-I10","v":0}]
[null,null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,null,{"$f":"G12+E13-F13","v":0},null,null,{"$f":"J12+H13-I13","v":0}]
[null,null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,null,{"$f":"G25+E26-F26","v":0},null,null,{"$f":"J25+H26-I26","v":0}]
[null,null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,null,{"$f":"G30+E31-F31","v":0},null,null,{"$f":"J30+H31-I31","v":0}]
[null,null,null,null,null,null,{"$f":"G31+E32-F32","v":0},null,null,{"$f":"J31+H32-I32","v":0}]
[null,null,null,null,null,null,0,null,null,0]
[]
[null,"Balance carried forward",null,null,null,null,{"$f":"SUM(E9:E34)-SUM(F9:F34)+G8","v":0},null,null,{"$f":"SUM(H9:H34)-SUM(I9:I34)+J8","v":0}]
[]
["I certify that the sum of £………………………….in cash is held by me as at 5 April…………….."]
[]
["Name…………………………………………………………………….",null,null,"Signature…………………………………………………………….."]