Functionally, this file is a calculating balance sheet: you type raw balances into the open cells and the workbook derives every subtotal, total and ratio for you. Six SUM formulas produce the section subtotals - one each for current assets, fixed assets, other assets, current liabilities, long-term liabilities and owner's equity. Two further formulas roll those subtotals into Total Assets and Total Liabilities and Owner's Equity, which should agree once all balances have been captured; a difference between them is the fastest signal that something is missing. The ratio block adds five more calculations that draw on cells from both sides of the sheet, so liquidity and leverage are measured without any extra work. Because each ratio is wrapped in an IF test against a zero denominator, an incomplete sheet stays clean rather than filling with error values. Two figure columns run in parallel throughout, letting the current year sit beside the prior year for a direct read of movement. The label column is wide enough for full account names, and the depreciation line is marked so that it is entered as a negative figure. Input cells are left unlocked, so the sheet can be protected later without blocking data entry. Print settings are already in place: landscape orientation, fit-to-page scaling, narrow margins and a defined print area that captures the whole statement on one sheet. The AquaBlue treatment applies saturated cyan section bands with white lettering and pale blue data rows, reproducing the strong coloured header of the second design sample.
Аква синьо, Небесно синьо, Кралско синьо, Лавандулово синьо, Виолетово, Аметист, Магента, Пурпурно червено, Тюркоаз, Синьо-зелено, Тъмно синьо-зелено, Сиво-синьо, Графит, Въглен
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