This resource is part of our OTR Part 3 guidance: Keeping records, producing accounts and making a claim.
It includes two downloadable documents:
- OTR 3.2 Template: Accrual accounts (Excel spreadsheet)
- OTR 3.2(a) Guidance: Notes on using the accrual accounts template (PDF)
- If you are unfamiliar with OTR we suggest you read our guidance: OTR part 1 – Is it for you? before using this template
- If you are unfamiliar with the principles of accrual accounting we suggest you read OTR 3.1 Guidance: Accrual Basis of accounting before using the template and notes.
- We recommend the template is used by people who have a good level of Excel (or equivalent) knowledge.
- The spreadsheet contains formulas (column G and row 53). You can make changes and adapt the spreadsheet to suit your needs (e.g. insert rows, change values) but we do not recommend you change any formulas.
We hope you find this Making Music resource useful. If you have any comments or suggestions about the guidance please contact us. Whilst every effort is made to ensure that the content of this guidance is accurate and up to date, Making Music do not warrant, nor accept any liability or responsibility for the completeness or accuracy of the content, or for any loss which may arise from reliance on the information contained in it.