Summary Sheet
Summary Sheet
a bookkeeping document that reconciles all accounts by which the sums of economic transactions have to be posted in accounting records. The summary sheet shows each account by name or by code, the sums entered for each account, the total sum, and a reference either to supporting documents or to the concise content of the entry. The summary sheet is ordinarily made out directly from fully elaborated, appropriately classified initial documents but is sometimes prepared as a separate accounting document. In the summary-journal form of accounting, summary sheets are not drawn up.