{"text_format":"1","workbook":"xlsx","n_sheets":22,"sheets":["Instructions","Instructions_F","(A) Liste composantes","(A) Financial Components","(B) Écritures de journal","(B) Journal Entries","(C) BV exercice courant","(C) TB Current Year","(D) BV d'ouverture","(D) Opening Trial Balance","(E) Rapprochement de la BV","(E) Trial Balance_REC","(F) Ajustements subséquents BV","(F) Trial Balance Subsequent","Feuille maître","Master Sheet","Pivotjv","Pivotjv_E","(G) États financiers","(G) Financial Statements","FM","LS"],"not_rendered":{"charts":0,"images":34,"macros":1,"external_links":1,"defined_names":155,"comments":0,"pivot_tables":14},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Instructions","index":0,"n_rows":56,"n_cols":4,"rows_kept":56,"cut":false,"hidden":false,"merged":[[55,2,55,16],[0,1,0,16],[2,1,2,16],[4,1,4,16],[23,2,23,16],[27,2,27,16],[31,2,31,16],[35,2,35,16],[39,2,39,16],[43,2,43,16],[48,2,48,16],[52,2,52,16],[24,2,24,16]]}
[null,"LEADSHEET AUTOMATION TOOL\nINSTRUCTIONS"]
[]
[null,"You can use the following working papers to create your lead sheets and prepare a draft balance sheet and income statement. You will also have the option of reconciling the trial balance (TB). You only have to follow all the instructions provided below."]
[]
[null,"Documentation best practice: For efficiency puposes, please keep all the lead sheets in this document until the subsequent adjustments have been received and documented in this file. This will allow you to update the lead sheets and financial statements as the adjustments are provided by the client. Audit teams can either chose to migrate the leadsheets somewhere else in TeamMate as explained in step 9 below or to keep all leadsheets in this document with hyperlinks from leadsheet TM procedures to the actual leadsheets in this document. The second option is the preferred approach as it minimizes the risk of inconsistent documentation."]
[]
[null,"When you open the Excel file, click the next button so that all of working papers work properly:"]
[]
[]
[]
[null,"Some useful information before you begin"]
[null,null,null,"This button is in the upper right-hand corner of every tab to guide you through each step."]
[]
[null,null,null,"When data are added or changed, click this button to effect the changes or additions to the working papers. "]
[null,null,null,"This button is included in step 6 below and in the other tabs."]
[]
[null,null,null,"This button will clear all data in the active worksheet only."]
[]
[null,null,null,"Cells in which text and numbers may be entered."]
[]
[]
[null,"Step 1"]
[null,null,"Worksheet: (A) Components list"]
[null,null,"With this work sheet, you can create all of the financial statement components and subcomponents required for your lead sheets. You need to enter a component for each lead sheet required. If changes are made to sheet (A), the selections need to be made again in tab (C) because they will not be adjusted automatically.\n\nFor example, for the fixed assets lead sheet, if you would like to have sub-totals for fixed assets and accumulated depreciation, you must create a fixed assets component and fixed assets and accumulated depreciation subcomponents.\n\nThe following is a sample lead sheet with the results per subcomponent:\n"]
[null,null,"On this sheet, the three columns are independent. Consequently, you do not have to align the headings indicated in the first column with those in the second or third column."]
[null,"Step 2"]
[null,null,"Worksheet: (B) Journal entries"]
[null,null,"With this work sheet, you can enter all of the journal entries forwarded by the client in order to reconcile the trial balance with work sheet (E). This step is optional, and it has no impact on the creation of lead sheets and financial statements."]
[]
[null,"Step 3"]
[null,null,"Worksheet: (C) TB Current year"]
[null,null,"This work sheet will allow you to enter the trial balance for the current year and select the components and subcomponents, as well as the corresponding classifications. This step has a direct impact on the lead sheets and financial statements."]
[]
[null,"Step 4"]
[null,null,"Worksheet: (D) TB Opening"]
[null,null,"Using this work sheet, you should enter the final trial balance for the prior year. Data will be reproduced on sheets (E) TB reconciliation and (G) financial statements and on the lead sheets."]
[]
[null,"Step 5"]
[null,null,"Worksheet: (E) TB Reconciliation"]
[null,null,"This work sheet is used to reconcile the trial balance for the current year by comparing it with the opening trial balance and the journal entries. This step is optional and has no impact on the creation of lead sheets and financial statements."]
[]
[null,"Step 6"]
[null,null,"Preparation of lead sheets"]
[null,null,"You are now ready to generate leadsheets by clicking on the button \"Add leadsheet\" referred to below. Every time you click this button, a new leadsheet entitled “LS” is added. You can create as many worksheets as you want leadsheets. After generating a leadsheet, you must select the required component from the dropdown menu in the cell next to the heading “financial statement components” and you should rename the tab accordingly. You should carry out these steps for each leadsheet.\n\nIf your client gives you subsequent adjustments that affect the leadsheets, you can update them by following step 7 below and clicking on the button \"Update\" referred to below. "]
[]
[]
[null,"Step 7"]
[null,null,"Worksheet: (F) Subsequent adjustments"]
[null,null,"In this work sheet, you must add all the subsequent journal entries to the trial balance that you reproduced in tab (C) “TB Current Year.” This step will allow you to record the adjustments in your lead sheets and financial statements.\n\nIf the client makes adjustments that are not associated with general ledger accounts, you only need to create general ledger accounts (with numbers and/or letters) and ensure that you add these accounts to sheets (C) and (D).\n"]
[]
[null,"Step 8"]
[null,null,"Worksheet: (G) Financial statements"]
[null,null,"This sheet allows you to create an overview of the financial statements with the same data that you entered for the lead sheets. This overview may be used to make a quick comparison with your client’s financial statements."]
[]
[null,"Step 9","Migration of leadsheets to TeamMate"]
[null,null,"**If you want to migrate your leadsheets to TeamMate, they will no longer be able to communicate with the data sheets in this file. Consequently, we suggest that you copy your data by following the steps below.\n\n1. You must first select all of the data in the leadsheet you wish to copy into TeamMate and use the button in the next Excel menu (Home tab, select Copy).\n\n\n\n\n\n\n\n\n2. Now go to the work sheet where you want to paste the information (e.g. your lead sheet file in TeamMate), select the clipboard button in the Excel menu in the Home tab (see the icon circled in red below) and select the most recent item in the clipboard option as shown below. This will copy and paste the values, but the underlying formulas will not be kept."]

{"sheet":"Instructions_F","index":1,"n_rows":57,"n_cols":4,"rows_kept":57,"cut":false,"hidden":false,"merged":[[56,2,56,16],[0,1,0,16],[49,2,49,16],[53,2,53,16],[44,2,44,16],[24,2,24,16],[28,2,28,16],[32,2,32,16],[36,2,36,16],[40,2,40,16],[2,1,2,16],[4,1,4,16],[25,2,25,16]]}
[null,"MODÈLE POUR FEUILLES MAÎTRESSES \nINSTRUCTIONS"]
[]
[null,"Les feuilles de travail suivantes vous permettront de créer vos feuilles maîtresses et une ébauche du bilan et de l'état des résultats. De plus, vous aurez l'option d'effectuer un rapprochement de la balance de vérification. Il vous suffit de suivre toutes les instructions présentées ci-après."]
[]
[null,"Meilleure pratique de documentation: Pour des raisons d'efficience, veuillez conserver l'ensemble des feuilles maîtresses dans ce document jusqu'à ce que les ajustements subséquents aient été reçus et documentés dans le présent fichier. Ceci vous permettra de mettre à jour les feuilles maîtresses et les états financiers au fur et à mesure que des ajustements sont fournis par le client. Les équipes de mission peuvent choisir de transférer les feuilles maitresses dans un autre dossier de TeamMate tel qu'expliqué dans l'étape 9 ci-dessous ou de garder toutes les feuilles maitresses dans ce document en ayant des hyperliens partant des procédures TM sur les feuilles maitresses et se rendant aux feuilles maitresses dans ce document. La deuxième option est l'approche a privilégier car elle permet de minimiser les risques que la documentation devienne incohérente."]
[]
[null,"À l'ouverture du fichier Excel, veuillez cliquer sur le bouton suivant pour que l'ensemble des  feuilles de travail fonctionnent adéquatement :"]
[]
[]
[]
[null,"Informations pertinentes avant de débuter:"]
[null,null,null,"Ce bouton se retrouve dans chaque onglet, en haut à droite, pour vous guider à chacune des étapes."]
[]
[null,null,null,"Lorsque des ajouts ou des changements sont faits aux données, ce bouton vous permettra de refléter ces ajouts ou changements aux feuilles de travail."]
[null,null,null,"Ce bouton est inclus à l'étape 6 plus bas ainsi que dans les autres onglets."]
[]
[null,null,null,"Ce bouton efface toutes les données dans l'onglet actif seulement."]
[]
[]
[null,null,null,"Cellules dans lesquelles des entrées de texte ou de nombres peuvent être effectuées."]
[]
[]
[null,"Étape 1"]
[null,null,"Feuille de travail: (A) Liste composantes"]
[null,null,"Cette feuille de travail vous permettra de créer toutes les composantes des états financiers ainsi que toutes les sous-composantes nécessaires pour vos feuilles maîtresses. Vous devez inscrire une composante pour chaque feuille maîtresse requise. Si des changements sont apportés à la feuille (A), il faut refaire les sélections à l'onglet (C) car celles-ci ne s'ajustent pas automatiquement.\n\nPar exemple, pour la feuille maîtresse des immobilisations corporelles, si vous souhaitez avoir des sous-totaux pour les immobilisations corporelles et l'amortissement accumulé, vous devrez créer la composante Immobilisations corporelles, ainsi que les sous-composantes Immobilisations corporelles et Amortissement accumulé.\n\nVoici un exemple de feuille maîtresse avec le résultat par sous-composante :"]
[null,null,"Dans la présente feuille, les trois colonnes sont indépendantes, par conséquent vous n'avez pas à aligner les titres inscrits dans la première colonne avec ceux de la deuxième colonne ni avec ceux de la troisième colonne."]
[null,"Étape 2"]
[null,null,"Feuille de travail: (B) Écritures de journal"]
[null,null,"Cette feuille de travail vous permettra d'entrer l'ensemble des écritures de journal transmises par le client afin d'effectuer un rapprochement de la balance de vérification à la feuille de travail (E). Veuillez noter que cette étape est optionnelle et n’a aucune incidence sur la création des feuilles maîtresses et des états financiers. "]
[]
[null,"Étape 3"]
[null,null,"Feuille de travail: (C) BV exercice courant"]
[null,null,"Cette feuille de travail vous permettra de faire l'entrée de la balance de vérification de l'exercice courant et de sélectionner les composantes, sous-composantes et classifications correspondantes. Cette étape a une incidence directe sur les feuilles maîtresses et les états financiers."]
[]
[null,"Étape 4"]
[null,null,"Feuille de travail: (D) BV d'ouverture"]
[null,null,"Dans cette feuille de travail, vous devrez entrer la balance de vérification finale de l'exercice précédent. Ces données seront reproduites aux feuilles (E) Rapprochement de la BV, (G) États financiers, ainsi qu’aux feuilles maîtresses. "]
[]
[null,"Étape 5"]
[null,null,"Feuille de travail: (E) Rapprochement de la BV"]
[null,null,"Cette feuille de travail effectue un rapprochement de la balance de vérification de l’exercice courant en comparant avec la balance de vérification d’ouverture et les écritures de journal. Veuillez noter que cette étape est optionnelle et n’a aucune incidence sur la création des feuilles maîtresses et des états financiers. "]
[]
[null,"Étape 6"]
[null,null,"Préparation des feuilles maîtresses"]
[null,null,"À cette étape, vous êtes prêt à générer les feuilles maîtresses en cliquant sur le bouton \"Ajout feuille maitresse\" ci-après. À chaque fois que vous cliquez sur ce bouton, une nouvelle feuille de travail intitulée « FM » s’ajoute. Vous pouvez créer autant de feuilles de travail que de feuilles maîtresses voulues. Après avoir généré une feuille maîtresse, vous devez sélectionner la composante voulue à partir du menu déroulant dans la cellule à côté du titre « Composantes des états financiers » et vous pouvez renommer l’onglet en conséquence. Vous devrez effectuer ces étapes pour chacune des feuilles maîtresses.\n\nLorsque votre client vous remettra des ajustements subséquents qui affecteraient les feuilles maîtresses, vous pourrez les mettre à jour en suivant l’étape 7 ci-après et en cliquant sur le bouton \"Mise à jour\" ci-après. "]
[]
[]
[null,"Étape 7"]
[null,null,"Feuille de travail: (F) Ajustements subséquents BV"]
[null,null,"Dans cette feuille de travail, vous devez ajouter toutes les écritures de journal subséquentes à la balance de vérification que vous avez reproduite à l’onglet (C) BV exercice courant. Cette étape vous permettra de refléter ces ajustements dans vos feuilles maîtresses et états financiers.\n\nSi le client fait des ajustements qui ne sont pas associés à des comptes de grand livre, il suffit de créer des comptes de grand livre (avec des chiffres et/ou des lettres) et de vous assurer d'ajouter ces comptes aux feuilles (C) et (D)."]
[]
[null,"Étape 8"]
[null,null,"Feuille de travail: (G) États financiers"]
[null,null,"Cette feuille vous permet de créer un aperçu des états financiers à partir des mêmes données que vous aurez entrées pour les feuilles maîtresses. Cet aperçu peut être utilisé pour faire une comparaison rapide avec les états financiers de votre client."]
[]
[null,"Étape 9","Extraction des feuilles maitresses vers Teammate"]
[null,null,"**Il est très important de noter que si vous souhaitez extraire vos feuilles maitresses vers TeamMate, celles-ci ne pourront plus communiquer avec les feuilles de données comprises dans ce fichier. Par conséquent, nous vous suggérons de copier vos données en suivant les étapes suivantes.\n\n1. Vous devez d'abord sélectionner l'ensemble des données de la feuille maitresse que vous souhaitez copier dans TeamMate et utiliser le bouton du menu Excel suivant (onglet Accueil, sélectionner Copier):\n\n\n\n\n\n\n\n\n2. Vous devez ensuite vous rendre dans la feuille de travail où vous souhaitez coller l'information (par exemple le fichier de votre feuille maîtresse dans TeamMate) et coller les informations en sélectionnant le bouton presse-papiers dans le menu Excel à partir de l’onglet Accueil (voir l’icône encerclée en rouge ci-dessous) et en sélectionnant l'item le plus récent dans l'option presse-papiers tel que montré ci-bas. Ceci fera en sorte de copier et coller les valeurs, et les formules sous-jacentes ne seront pas conservées."]

{"sheet":"(A) Liste composantes","index":2,"n_rows":15,"n_cols":4,"rows_kept":15,"cut":false,"hidden":false,"merged":[[7,1,8,3]]}
[]
[null,"Liste des composantes aux états financiers"]
[]
[null,"Nom du client:"]
[]
[null,"Fin d'exercice:"]
[]
[null,"Commentaires:"]
[]
[]
[null,"Classifications états financiers","Composantes des états financiers","Sous-composantes des états financiers"]
[null,"Passifs"]
[null,"Actifs financiers"]
[null,"Actifs non-financiers"]
[null,"Dépenses"]

{"sheet":"(A) Financial Components","index":3,"n_rows":15,"n_cols":4,"rows_kept":15,"cut":false,"hidden":false,"merged":[[7,1,8,3]]}
[]
[null,"List of Financial Statements Components"]
[]
[null,"Client Name:"]
[]
[null,"Year-end:"]
[]
[null,"Comments:"]
[]
[]
[null,"Financial Statements Classification","Financial Statements Components","Financial Statements Subcomponents"]
[null,"Liabilities"]
[null,"Financial Assets"]
[null,"Non-financial Assets"]
[null,"Expenses"]

{"sheet":"(B) Écritures de journal","index":4,"n_rows":9,"n_cols":5,"rows_kept":9,"cut":false,"hidden":false,"merged":[[6,1,6,3]]}
[]
[null,"Base de données des écritures de journal"]
[null,"Nom du client:",{"$f":"'(A) Liste composantes'!C4","v":0}]
[]
[null,"Fin d'exercice:",{"$f":"'(A) Liste composantes'!C6","v":"00:00:00"}]
[]
[null,"Commentaires: "]
[]
[null,"Grand livre","Date","Description","Montant"]

{"sheet":"(B) Journal Entries","index":5,"n_rows":9,"n_cols":5,"rows_kept":9,"cut":false,"hidden":false,"merged":[[6,1,6,3]]}
[]
[null,"Journal entries database"]
[null,"Client Name:",{"$f":"'(A) Financial Components'!C4","v":0}]
[]
[null,"Year-end:",{"$f":"'(A) Financial Components'!C6","v":"00:00:00"}]
[]
[null,"Comments:"]
[]
[null,"General Ledger","Date","Description","Amount"]

{"sheet":"(C) BV exercice courant","index":6,"n_rows":7,"n_cols":7,"rows_kept":7,"cut":false,"hidden":false,"merged":[[5,1,5,4]]}
[]
[null,"Balance de vérification de l'exercice courant"]
[null,"Nom du client:",{"$f":"'(A) Liste composantes'!C4","v":0}]
[]
[null,"Fin d'exercice:",{"$f":"'(A) Liste composantes'!C6","v":"00:00:00"}]
[null,"Commentaires:"]
[null,"Grand livre","Description du compte grand livre","Solde de fermeture","Composantes des états financiers","Sous-composantes","Classifications aux états financiers"]

{"sheet":"(C) TB Current Year","index":7,"n_rows":7,"n_cols":7,"rows_kept":7,"cut":false,"hidden":false,"merged":[[5,1,5,4]]}
[]
[null,"Current Year Trial Balance"]
[null,"Client Name:",{"$f":"'(A) Financial Components'!C4","v":0}]
[]
[null,"Year-end:",{"$f":"'(A) Financial Components'!C6","v":"00:00:00"}]
[null,"Comments:"]
[null,"General Ledger","General Ledger Description","Closing Balance","Financial Statement Components","Subcomponents","Financial Statements Classification"]

{"sheet":"(D) BV d'ouverture","index":8,"n_rows":9,"n_cols":8,"rows_kept":9,"cut":false,"hidden":false,"merged":[[6,1,6,6]]}
[]
[null,"Balance de vérification d'ouverture"]
[null,"Nom du client:",{"$f":"'(A) Liste composantes'!C4","v":0}]
[]
[null,"Fin d'exercice:",{"$f":"'(A) Liste composantes'!C6","v":"00:00:00"}]
[]
[null,"Commentaires:"]
[null,"Composantes du bilan",null,null,null,"Composantes de l'état des résultats"]
[null,"Grand livre","Description du compte grand livre","Solde d'ouverture",null,"Grand livre","Description du compte grand livre","Solde de l'exercice précédent"]

{"sheet":"(D) Opening Trial Balance","index":9,"n_rows":9,"n_cols":8,"rows_kept":9,"cut":false,"hidden":false,"merged":[[6,1,6,6]]}
[]
[null,"Opening Trial Balance"]
[null,"Client Name:",{"$f":"'(A) Financial Components'!C4","v":0}]
[]
[null,"Year-end:",{"$f":"'(A) Financial Components'!C6","v":"00:00:00"}]
[]
[null,"Comments:"]
[null,"Balance Sheet Components",null,null,null,"Income Statement Components"]
[null,"General Ledger","General Ledger Description","Opening Balance",null,"General Ledger","General Ledger Description","Prior Year Balance"]

{"sheet":"(E) Rapprochement de la BV","index":10,"n_rows":3000,"n_cols":9,"rows_kept":3000,"cut":false,"hidden":false,"merged":[[19,4,19,6],[20,4,20,6],[21,4,21,6],[4,1,8,7]]}
[null,{"$f":"'(A) Liste composantes'!C4","v":0}]
[null,"Rapprochement de la balance de vérification"]
[null,{"$f":"'(A) Liste composantes'!C6","v":"00:00:00"}]
[]
[null,"Commentaires:"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Totaux de contrôle"]
[null,null,null,"Données ajoutées dans les feuilles (B), (C ) et (D)","Commentaire"]
[null,null,"BV de l'exercice courant (Onglet C)",{"$f":"SUM('(C) BV exercice courant'!D8:D1048576)","v":0}]
[null,null,"Sommaire des écritures de journal (Onglet B)",{"$f":"SUM('(B) Écritures de journal'!E10:E1048576)","v":0}]
[null,null,"Balance de vérification d'ouverture (Onglet D)",{"$f":"SUM('(D) BV d''ouverture'!D10:D1048576,'(D) BV d''ouverture'!H10:H1048576)","v":0}]
[]
[]
[null,"Compte grand livre","Description du compte grand livre","BV d'ouverture","Sommaire des écritures de journal","Solde de l'exercice calculé","Balance de vérification","Écarts","Explications"]
[null,{"$f":"'(C) BV exercice courant'!B8","v":0},{"$f":"'(C) BV exercice courant'!C8","v":0},{"$f":"SUMIF('(D) BV d''ouverture'!B:B,'(E) Rapprochement de la BV'!B26,'(D) BV d''ouverture'!D:D)","v":0},{"$f":"SUMIF(Pivotjv!A:A,'(E) Rapprochement de la BV'!B26,Pivotjv!B:B)","v":0},{"$f":"D26+E26","v":0},{"$f":"'(C) BV exercice courant'!D8","v":0},{"$f":"F26-G26","v":0}]
[null,{"$f":"'(C) BV exercice courant'!B9","v":0},{"$f":"'(C) BV exercice courant'!C9","v":0},{"$f":"SUMIF('(D) BV d''ouverture'!B:B,'(E) Rapprochement de la BV'!B27,'(D) BV d''ouverture'!D:D)","v":0},{"$f":"SUMIF(Pivotjv!A:A,'(E) Rapprochement de la BV'!B27,Pivotjv!B:B)","v":0},{"$f":"D27+E27","v":0},{"$f":"'(C) BV exercice courant'!D9","v":0},{"$f":"F27-G27","v":0}]
[null,{"$f":"'(C) BV exercice courant'!B10","v":0},{"$f":"'(C) BV exercice courant'!C10","v":0},{"$f":"SUMIF('(D) BV d''ouverture'!B:B,'(E) Rapprochement de la BV'!B28,'(D) BV d''ouverture'!D:D)","v":0},{"$f":"SUMIF(Pivotjv!A:A,'(E) Rapprochement de la BV'!B28,Pivotjv!B:B)","v":0},0,{"$f":"'(C) BV exercice courant'!D10","v":0},{"$f":"F28-G28","v":0}]
[null,{"$f":"'(C) BV exercice courant'!B11","v":0},{"$f":"'(C) BV exercice courant'!C11","v":0},{"$f":"SUMIF('(D) BV d''ouverture'!B:B,'(E) Rapprochement de la BV'!B29,'(D) BV d''ouverture'!D:D)","v":0},{"$f":"SUMIF(Pivotjv!A:A,'(E) Rapprochement de la BV'!B29,Pivotjv!B:B)","v":0},0,{"$f":"'(C) BV exercice courant'!D11","v":0},0]
[null,{"$f":"'(C) BV exercice courant'!B12","v":0},{"$f":"'(C) BV exercice courant'!C12","v":0},{"$f":"SUMIF('(D) BV d''ouverture'!B:B,'(E) Rapprochement de la BV'!B30,'(D) BV d''ouverture'!D:D)","v":0},{"$f":"SUMIF(Pivotjv!A:A,'(E) Rapprochement de la BV'!B30,Pivotjv!B:B)","v":0},0,{"$f":"'(C) BV exercice courant'!D12","v":0},0]
[null,{"$f":"'(C) BV exercice courant'!B13","v":0},{"$f":"'(C) BV exercice courant'!C13","v":0},{"$f":"SUMIF('(D) BV d''ouverture'!B:B,'(E) Rapprochement de la BV'!B31,'(D) BV d''ouverture'!D:D)","v":0},{"$f":"SUMIF(Pivotjv!A:A,'(E) Rapprochement de la BV'!B31,Pivotjv!B:B)","v":0},0,{"$f":"'(C) BV exercice courant'!D13","v":0},0]
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{"sheet":"(E) Trial Balance_REC","index":11,"n_rows":3000,"n_cols":9,"rows_kept":3000,"cut":false,"hidden":false,"merged":[[19,4,19,6],[20,4,20,6],[21,4,21,6],[4,1,8,7]]}
[null,{"$f":"'(A) Financial Components'!C4","v":0}]
[null,"Trial Balance Reconciliation"]
[null,{"$f":"'(A) Financial Components'!C6","v":"00:00:00"}]
[]
[null,"Comments:"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Control Totals"]
[null,null,null,"Data added in worksheets (B), (C ) et (D)","Commentary"]
[null,null,"Current Year Trial Balance (Tab C)",{"$f":"SUM('(C) TB Current Year'!D8:D1048576)","v":0}]
[null,null,"Journal Entries Summary (Tab B)",{"$f":"SUM('(B) Journal Entries'!E10:E1048576)","v":0}]
[null,null,"Opening Trial Balance (Tab D)",{"$f":"SUM('(D) Opening Trial Balance'!D10:D1048576,'(D) Opening Trial Balance'!H10:H1048576)","v":0}]
[]
[]
[null,"G/L Accounts","G/L Description","Opening Trial Balance","Journal Entries Summary","Calculated balance for the period","Trial Balance","Differences","Explanations"]
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[]
[null,"Ajustements subséquents à la balance de vérification"]
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[null,"Fin d'exercice:",{"$f":"'(A) Liste composantes'!C6","v":"00:00:00"}]
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[null,"Total de contrôle",{"$f":"SUM(E10:E1048576)","v":0}]
[null,"Commentaires:"]
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[null,"Subsequent Adjustments to Trial Balance"]
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[null,"Year-end:",{"$f":"'(A) Financial Components'!C6","v":"00:00:00"}]
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[null,"Control total",{"$f":"SUM(E10:E1048576)","v":0}]
[null,"Comments:"]
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["Grand livre","Description du compte grand livre","Composantes des états financiers","Sous-composantes","Classifications aux états financiers","Solde d'ouverture","Solde d'ouverture bilan","Solde d'ouverture E/R","Sommaire des écritures de journal","Solde de fermeture","Ajustements","Solde final","Variance $","Variance %","Références TM"]
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["General Ledger","General Ledger Description","Financial Statement Components","Subcomponents","Financial Statements Classification","Opening Balance","Opening Balance Sheet","Opening Balance (IS)","Journal Entry Summary","Closing Balance","Adjustments","Final Balance","Variance $","Variance %","TM References"]
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