1. Procedure of various accounts are as follows:
a) Provides a multi-account framework by drawing lines on the cells shown in Figure 3
b) Enter multiple account data by typing the labels and values on the cells shown in Figure 3.
1. Calculates multiple account data with the following formulas:
a) Cash Book
i. E5: E4+C5-D5ii.
ii. Copy from E5 to E6…E12
b) Purchase Account
i. E5: E4+C5-D5
ii. Copy from E5 to cell E6
c) Sale Account
i. E5: E4+D5