Welcome to the virtual office tanning. Today, we will learn how to create a business account ledger in Microsoft Excel. There are two different types of business account ledgers we will see. The first type is here, and it includes a direct reference description, debit and credit columns, and a balance column. The opening balance is on the debit side, income is on the debit side, and expenses are on the credit side. We will put all expenses into the credit side and all income into the debit side. Now, let's see how we can this calculation. Firstly, delete all the existing calculations. To calculate the opening balance, type "= " in the selected cell and press enter. After that, in the calculation cell, type "= opening balance + debit amount - credit amount". Now, if you drag this formula to the bottom, all the calculations will be done automatically. For example, the debit amount is 1,000, so the debit balance becomes 60,000. Now you can continue the calculation in the same way. This is how you can create a business account ledger in your Excel sheet. This includes the total debit amount and total credit amount. If debit - credit equals zero, the balance will be displayed here. Now, let's demonstrate how to use the "Autosum" feature. By selecting the debit cells and pressing enter, the sum will be displayed. You can do the same for the credit cells. Additionally, you can create a business account ledger with two columns, one for debit and one for credit, or with a single column for both debit and credit. To represent negative amounts, such as expenses, use the minus sign (-) or brackets around the value. For example, if you type "-5,000" and press enter, it will display as "-5,000". Income...