Bookkeeping spreadsheet template

One sheet for a month of simple books: every amount the business earns or spends on its own line with a category, then a total for each category and the month's net result.

By Book Keeping Pros
Sources checked 15 Oct 2026

business.gov.au names spreadsheets as one of the digital ways to keep business records, next to accounting software and web-based systems, and suggests them for an owner who is at ease on a computer but can't yet pay for a software package. This template is a starting layout for that kind of record. Each amount the business receives or pays during the month goes on a line of its own with a category, and a block of totals underneath adds each category up.

The sheet is single-entry: every transaction is written down once, against one category. business.gov.au's glossary describes single-entry bookkeeping as a method used with cash accounting that records just one side of each transaction, so each line is dated on the day the money actually came in or went out. Cash accounting has a limit, business.gov.au points out: it doesn't show money owed to you or money you owe others, so keep a separate list of each.

The download is a CSV file for any spreadsheet program. Money that is neither income nor an expense belongs on a separate list rather than in these totals: transfers between your own accounts, loan money received, the part of a loan repayment that reduces the loan, and money the owner puts in or takes out. How equipment purchases and owner money are recorded is a question for your accountant.

Download the template

The template as a CSV file, which opens in any spreadsheet program.

Download the CSV file

What's in the template

Illustrative example: the rows of the bookkeeping spreadsheet template
Date	Details	Reference	Category	Income or expense	Amount (AUD)
1 May 2026	Workshop rent for May, paid to Landlord A	Lease agreement	Rent	Expense	1,200.00
4 May 2026	Payment from Customer A for a cabinet job	Invoice 301	Sales	Income	2,200.00
5 May 2026	Timber and fixings from Supplier A	Receipt 7714	Materials	Expense	640.00
11 May 2026	Payment from Customer B for shelving	Invoice 302	Sales	Income	1,650.00
15 May 2026	Mobile phone plan	Bill 55120	Phone and internet	Expense	89.00
19 May 2026	Paint and brushes from Supplier B	Receipt 2290	Materials	Expense	315.00
26 May 2026	Payment from Customer C for repairs	Invoice 303	Sales	Income	980.00
29 May 2026	Monthly account fee	Bank statement	Bank fees	Expense	12.00
31 May 2026	Total for May		Sales	Income	4,830.00
31 May 2026	Total for May		Materials	Expense	955.00
31 May 2026	Total for May		Rent	Expense	1,200.00
31 May 2026	Total for May		Phone and internet	Expense	89.00
31 May 2026	Total for May		Bank fees	Expense	12.00
31 May 2026	Total income		All income categories	Income	4,830.00
31 May 2026	Total expenses		All expense categories	Expense	2,256.00
31 May 2026	Net result for May		Total income less total expenses		2,574.00

Illustrative example only: these rows show the method and are not sourced data.

What goes in each column

Date: The day the money was received or paid, which is when cash accounting records it.
Details: Who the money came from or went to, and what it was for.
Reference: The number of the invoice, bill or receipt behind the line, so you can find the document again.
Category: The income or expense category, named as it is in your chart of accounts, such as sales, materials or rent.
Income or expense: Income for money the business earned and Expense for money it spent; each total line carries the type it adds up, and the net result line leaves it blank.
Amount (AUD): The amount of the transaction, or of the total on a summary line, with a net loss shown in brackets.

How to use it

Download the CSV file, open it in a spreadsheet program, delete the example lines and change the categories to the ones in your chart of accounts.
Add a line for every amount received or paid during the month, dated the day the money moved, with the number of the document behind it. Keep transfers, loan money and owner money on their own list.
At the month end, add a total line for each category with a formula that adds up that category's lines, then total all income and all expenses. The category totals should add up to those two figures.
Take total expenses away from total income for the net result, and put the figure in brackets if expenses were higher.
Tick each line off against the bank statement and your receipts, and look into anything that appears on one but not the other, so a missed or doubled amount comes to light.
Start a fresh sheet each month and keep the finished ones, with a backup copy. business.gov.au says records must be stored so they can't be changed or damaged, and that most need keeping for 5 years.

Related terms

Sources

Record keeping
business.gov.au, Australian Government. Current at 15 October 2026, released 7 November 2024. Checked 15 October 2026.
© Commonwealth of Australia 2020, licensed under CC BY 3.0 AU. Licence: CC BY 3.0 AU.
Key financial terms
business.gov.au, Australian Government. Current at 15 October 2026, released 9 July 2024. Checked 15 October 2026.
© Commonwealth of Australia 2020, licensed under CC BY 3.0 AU. Licence: CC BY 3.0 AU.
Choose between cash and accrual accounting
business.gov.au, Australian Government. Current at 15 October 2026, released 13 September 2024. Checked 15 October 2026.
© Commonwealth of Australia 2020, licensed under CC BY 3.0 AU. Licence: CC BY 3.0 AU.

Related guides

Bookkeeping for sole traders
How a sole trader can keep simple, complete books: what to record, a system that fits, keeping your money apart from the business's, and a routine.
How to set up your bookkeeping
The decisions that set up a small business's books: a business bank account, a bookkeeping system, cash or accrual, your accounts and a routine.
Bookkeeping basics for a small business
The everyday basics of small business bookkeeping: what to record, what each entry needs, how to file the paperwork and how to check your figures.