Parts of a Worksheet

Written by True Tamplin, BSc, CEPF®

Reviewed by Subject Matter Experts

Updated on May 02, 2023

A worksheet consists of two main parts:

  • Heading
  • Body

A description of these parts, each of which consists of several elements, is given in the next sections.


The heading of a worksheet consists of three parts:

  • Name of the business
  • The title "Worksheet"


A worksheet's body contains a large column for the names of accounts, along with 10 money columns (or 5 pairs), each pair consisting of a debit column and credit column. The 5 pairs of money columns are arranged in the following order:

Elements of a Worksheet Body

Later on, with practice, it is possible to eliminate the adjusted trial balance columns. In that case, the worksheet will contain 8 money columns instead of 10 money columns.

Parts of a Worksheet FAQs

About the Author

True Tamplin, BSc, CEPF®

True Tamplin is a published author, public speaker, CEO of UpDigital, and founder of Finance Strategists.

True is a Certified Educator in Personal Finance (CEPF®), author of The Handy Financial Ratios Guide, a member of the Society for Advancing Business Editing and Writing, contributes to his financial education site, Finance Strategists, and has spoken to various financial communities such as the CFA Institute, as well as university students like his Alma mater, Biola University, where he received a bachelor of science in business and data analytics.

To learn more about True, visit his personal website or view his author profiles on Amazon, Nasdaq and Forbes.