Sample income and expenditure ledger It is used to track cash inflows, outflows, and balances for each transaction or reporting period. Depending on the purpose, a business may need an internal income and expenditure management file, a store tracking sheet, daily/monthly income and expenditure reports, or accounting ledger forms according to the applicable accounting system.
This article compiles downloadable Excel/CSV templates, guides you on how to select data structures, how to create income and expenditure tables, and other relevant accounting forms that you should pay attention to in 2026.
1. Which type of income and expenditure ledger should I choose?
The important step before uploading the file is to identify the template to be used for. internal management give accounting work. The administrative file can be customized according to operational needs; accounting books and documents must be reconciled with the accounting system currently applied by the unit.
| Demand | Suitable model | Target audience | Note |
|---|---|---|---|
| Track overall income and expenses. | Company income and expense management Excel template | Accounting, Finance, small and medium-sized enterprises | Admin template, with the option to add departments/projects. |
| Track expenses by department | Excel template for managing internal income and expenses. | Internal Accountant, Finance, Admin | There should be a person making the suggestion, the department, and the status. |
| Managing revenue and expenses at the point of sale. | Excel template for managing store revenue and expenses. | Stores, retail chains | It is necessary to compare by shift and payment method. |
| Track sales revenue and expenses. | Sales and Expense Income/Expense Excel Template | Sales Department, Stores | You should attach the order code and sales channel. |
| Link transactions to receipt/payment voucher numbers. | CSV template for integrated receipts and payments, including receipts and payment vouchers. | Accounting, Finance | Suitable for source data management |
| Compile data by day/month | CSV template for daily/monthly income and expenditure reports. | Accountants, managers, business owners | Suitable for basic management reporting |
| Track cash funds according to accounting standards. | S07-DN, S04a-DNN or S2d-DNSN | Businesses operating under corresponding regulations | The correct accounting method must be determined before use. |
| Managing personal income and expenses. | Personal income and expenditure Excel template | Individuals, households | Not a business accounting ledger. |
Quick distinction: A file with columns like "Date - Content - Income - Expenses - Balance" may meet basic management needs, but it doesn't automatically become the right accounting ledger for every business. When using it for accounting purposes, it's necessary to check that the correct format and regulations are in place.
2. Free downloadable Excel/CSV templates for managing income and expenses.
The files in this section are for tracking and management purposes. Data fields can be added or removed depending on the scale, departmental organization, and reporting needs.
2.1. Sample Excel file for managing company income and expenses.
This company income and expenditure management template is suitable for tracking cash inflows and outflows by day, month, or reporting period. For businesses with multiple units, it's advisable to include departments, projects, cost centers, or responsible individuals for analysis.
Download company income and expenditure template
2.2. Sample Excel file for managing internal revenue and expenses.
Internal expense records should be suitable for expenses incurred by departments, projects, or operational activities such as office supplies, travel, hospitality, and other internal expenses. In addition to the amount, the requester, responsible person, department, and processing status should be noted.
Download internal expense report template
For chain stores with many small expenses, you can refer to the following article for more information. Petty Cash and store operating expense management.
2.3. Sample Excel file for managing store revenue and expenses.
Stores typically have many transactions throughout the day and multiple payment methods. The tracking file should support categorization by shift, employee, point of sale, and source of funds for easy comparison with actual cash, POS, or bank statements.
Download store expense and revenue form
2.4. Sample Excel file for managing sales revenue and expenses.
The sales revenue and expense form helps link revenue with order-related expenses such as shipping, discounts, or commissions. You can add order codes, customers, sales channels, and responsible employees to analyze each revenue source.
Download sales receipt and expenditure template
2.5. Sample Excel file for managing personal income and expenses.
Personal templates help track income, expenses, and savings by day or month. Expenses can be divided into categories such as housing, food, transportation, health, education, entertainment, and savings to compare budget with actual spending.
Download personal income and expenditure template
2.6. CSV template for integrated revenue and expenditure records: Receipt Voucher – Payment Voucher
This template is suitable when accountants need a source data table that can link transactions with receipt/payment voucher numbers, recipients, debit/credit accounts, departments, original documents, and processing status. The CSV structure is also convenient for importing, processing with Power Query, or transferring data to other systems.
Main schools: Transaction date, document number, transaction type, receipt/payment voucher number, recipient, reason, revenue/expense category, department/project, payment method, debit/credit account, amount, balance, and original document.
Download the CSV file containing integrated receipts and payment vouchers.
2.7. CSV template for daily and monthly income and expenditure reports.
This report template helps summarize the opening balance, revenue categories, expense categories, revenue-expense difference, and closing balance. Businesses can use this file as a basic management report or as a source for daily/monthly dashboards.
Download the CSV file of daily/monthly income and expenditure reports.
If you need more templates for accounts receivable management, financial planning, cash flow, and other management tables, see the suite. 18 Excel file templates for corporate financial management.
3. Sample accounting books and documents related to revenue and expenditure in 2026
This section is separated from the administrative files above because the accounting form depends on the system the entity is using. The CSV files are provided to support data entry and processing according to the main fields of the form; before using them as official accounting books or documents, they must be compared with the original documents and the entity's procedures.
Note: CSV files cannot fully reproduce the print layout, headers, merge-cells, signatures, or presentation style of a formal form. Therefore, the file downloaded in this article is best suited for data entry, data standardization, and referencing the field structure.
3.1. Businesses applying Circular 99/2025/TT-BTC
Circular 99/2025/TT-BTC provides guidance on the accounting regime for enterprises, effective from... January 1, 2026. For cash receipt and disbursement operations, the relevant forms include S07-DN – Cash Book, S03a1-DN – Cash Receipt Journal, S03a2-DN – Cash Disbursement Journal, along with Receipt Vouchers and Payment Vouchers.
| Sample | Purpose | Download file |
|---|---|---|
| S07-DN – Cash Register | Tracking documents, explanations, receipts, disbursements, and cash balances. | Download CSV S07-DN |
| S03a1-DN – Cash Collection Log | Record the cash collection transaction and the corresponding account. | Download CSV S03a1-DN |
| S03a2-DN – Cash Disbursement Journal | Record the cash disbursement transaction and the corresponding account. | Download CSV S03a2-DN |
| 01-TT – Receipt | Record the actual amount of money deposited into the fund and related information. | Download the CSV file for Receipt 01-TT |
| 02-TT – Payment Voucher | Record the actual amount disbursed and related information. | Download CSV Payment Voucher 02-TT |
See Circular 99/2025/TT-BTC in the Government Gazette.
3.2. Small and medium-sized enterprises are applying Circular 133/2016/TT-BTC.
The national database of legal documents currently records Circular 133/2016/TT-BTC in the following status: Partially expired. Businesses currently using this system should check the remaining validity and relevant amendments before selecting a template.
For cash book records based on the Circular 133's template system, the commonly referenced template is: S04a-DNN.
Download CSV S04a-DNN – Cash Register
Check the status of Circular 133/2016/TT-BTC
3.3. Micro-enterprises apply Circular 58/2026/TT-BTC.
Circular 58/2026/TT-BTC provides guidance on accounting procedures for micro-enterprises and is effective from... 01/07/2026. In the accounting system there is Form S2d-DNSN – Cash Register; Micro-enterprises within the scope of application may use this ledger to track their cash receipts and disbursements as prescribed.
The list of related documents also includes: Receipt 01-TT and Payment Voucher 02-TT. It is necessary to use the correct set of forms according to the applicable regulations instead of the default forms provided in Circular 99.
| Sample | Purpose | Download file |
|---|---|---|
| S2d-DNSN – Cash Ledger | Tracking documents, interpretations, and receipts/deposits, and disbursements/withdrawals. | Download CSV S2d-DNSN |
| 01-TT – Receipt | Support for recording cash deposits within the applicable scope. | Download the CSV file of Receipt Form TT58 |
| 02-TT – Payment Voucher | Support for recording cash disbursements within the applicable scope. | Download the CSV file of Payment Voucher TT58 |
See Circular 58/2026/TT-BTC in the Government Gazette.
3.4. Household businesses and individual businesses
Household businesses and individual business owners should not use the default accounting templates of enterprises. Circular 152/2025/TT-BTC guiding accounting for household businesses and individual business owners is effective from... January 1, 2026. When it is necessary to maintain proper record-keeping, it is advisable to directly refer to the system of forms designed for this group of people.
4. What data columns should a standard income and expenditure ledger include?
For administrative files, the data structure should be sufficient to record transactions, categorize them, trace responsible parties, and reconcile them with the source of funds or documents. It's unnecessary to put every field in the same table unless it serves a management purpose.
| Data group | Suggestion column | Purpose |
|---|---|---|
| Time | Transaction date, document date, reporting period | Filtering and synthesis over time |
| Document | Receipt number, transaction code, invoice/related document. | Data source tracing |
| Classify | Type of income/expenditure, item, category | Analysis based on the nature of the transaction |
| Cash flow | Revenue, expenses, balance | Track currency fluctuations. |
| Object | Customers, suppliers, payers/recipients | Comparison by subject |
| Organization | Department, branch, project, cost center | Analysis by responsible entity |
| Pay | Cash, bank account, card/wallet, other methods | Compare by source of funds |
| Control | Proposer, approver, status | Monitor the processing procedure. |
| Proof | Link to documents, invoice code, receipt | Post-audit support |
5. How to create an income and expenditure statement in Excel or CSV
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Define the scope of monitoring.
Determine whether the file is for personal use, a store, a department, or the entire business. If the file is for accounting purposes, determine the accounting system before selecting a template.
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Standardize the revenue and expenditure categories.
Create a unified catalog for income/expense types, departments, projects, and payment methods. This prevents the same item from being entered under multiple different names.
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Each line is designed to correspond to a transaction.
Avoid merging cells or inserting total rows in the middle of data ranges. A table structure makes filtering, aggregating data using PivotTables, Power Query, or importing to other systems more convenient.
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Set up the remainder formula
Basic test formula:
Ending balance = Beginning balance + Total revenue – Total expenses
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Separate the input area from the calculation area.
Formula cells should be protected or placed in a separate area to prevent overwriting. Date, amount, and category code fields need consistent formatting.
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Periodic reconciliation
Compare the actual cash balance with bank statements, POS records, receipts/payment vouchers, invoices, or related documents. Any discrepancies should be identified and addressed within the period.
6. Checklist for controlling income and expenditure files before finalizing figures.
- Each transaction has a code or document number for tracking purposes.
- The revenue/expenditure categories have been standardized.
- The remainder formula is not overwritten or skipped.
- The fund balance is reconciled with the actual cash.
- Deposit data is compared with statements when necessary.
- Internal transactions can be conducted within departments/projects if responsibility allocation is required.
- The relevant documents can be retrieved from the transaction.
- The file has backup rules and version management.
- If used as an accounting ledger, it has been reconciled with the applicable accounting system.
For advances and reimbursements, it is advisable to also track the request status, the amount advanced, the amount to be reimbursed, and the settlement documents. (See reference) Advance payment and reimbursement procedures in businesses.
If businesses need to standardize spending limits, approval authority, and principles, they can refer to the following. Sample corporate financial regulations.
7. When is Excel/CSV still suitable, and when is a centralized management system needed?
Excel or CSV are suitable when the number of people working with the data is small, the process is simple, and the data can be aggregated and checked manually. Bottlenecks often arise when the file has to simultaneously process expenditure requests, approvals, budgets, payments, documents, and reconciliation.
| Element | Excel/CSV is often suitable when | A centralized system should be considered when |
|---|---|---|
| User | Fewer users, simpler editing options. | Multiple roles and multiple levels of approval |
| Data | One or more sources | Multiple departments, branches, and payment methods. |
| Document | It is possible to link and check manually. | Documents are distributed across email, chat, folders, or multiple systems. |
| Budget | No complicated limits | Budget control is needed by department/project. |
| Approve | Short processing thread | There are various conditions and approval levels. |
| Reconciliation | Moderate weight | Post-auditing is time-consuming or often results in discrepancies. |
To expand from recording income and expenses to managing budgets and costs, see more. cost management methods in businesses.
8. What support does Bizzi Expense Pay offer when the spending process goes beyond the scope of the file?
When management needs extend beyond simply recording transactions, businesses often require connecting budgets/credit limits, advance requests or expenditures, approvals, payments, and document reconciliation within a single process.
Bizzi Expense Pay It helps businesses manage the entire spending lifecycle, from budgeting, limits, and spending requests to payments and reconciliation. Transactions can be linked to requests, invoices, receipts, and approval history to support auditing and post-auditing.
| Step | Content |
|---|---|
| 1. Budget & Limits | Determine the scope and sources of expenditure. |
| 2. Request & Approval | Record the purpose, amount, department/project, and follow the approval process. |
| 3. Payment | Make payments within the allocated budget/limit. |
| 4. Reconciliation | Link transactions to invoices, receipts, and approval history. |
Centralized management is needed when data and processes begin to become fragmented.
Businesses with multiple departments, multiple payment sources, or those that frequently need to consolidate files may want to reassess their expense management processes before further expanding the workbook.
9. Frequently Asked Questions about the Income and Expense Ledger Template
What columns are needed for a basic Excel expense and income ledger template?
A basic management table typically includes the transaction date, document number, description, type of receipt/payment, amount received, amount paid, and balance. For businesses with multiple units, it's advisable to add departments, projects, responsible persons, payment methods, and document links.
Is an internal income and expenditure file considered an accounting ledger?
Not default. Internal management files can be customized to operational needs. If used as an accounting ledger, it must comply with accounting laws and the accounting system currently applied by the entity.
Which cash book template should businesses using Circular 99 of 2026 use?
For the corporate accounting regime under Circular 99/2025/TT-BTC, this article provides the revised CSV for Form S07-DN – Cash Book. Cash receipts and disbursements also involve S03a1-DN – Cash Receipt Journal and S03a2-DN – Cash Disbursement Journal.
Can small and medium-sized enterprises use S07-DN?
It is necessary to determine the accounting system that the business is applying. If the business applies Circular 133/2016/TT-BTC, the cash book usually references Form S04a-DNN. The national database currently records Circular 133 as partially expired, so it is necessary to check the remaining valid parts and related amendments.
Which forms should micro-enterprises be aware of from July 1, 2026?
Circular 58/2026/TT-BTC takes effect from July 1, 2026. The accounting system includes Form S2d-DNSN – Detailed Cash Register; this article also provides the supporting documents for Receipt Voucher 01-TT and Payment Voucher 02-TT for micro-enterprises according to their scope of application.
Can the CSV file downloaded in this article replace the official legal form?
No. CSV files are restructured according to key data fields for convenient data entry and processing. CSV files do not fully reproduce the print layout, signatures, and presentation style of the official form; when used for accounting purposes, they must be compared with the original document.
When should a business switch from Excel to a cost management system?
Considerations should be taken when multiple people are working simultaneously, data is scattered across multiple departments or branches, processes have multiple levels of approval, budget/limit control is required, or transaction reconciliation with documentation is time-consuming.
