how to use work sheet? 10 columns

usually the columns represent the various sources and outputs of data and the rows represent individual accounts, totals, etc

so the columns might be captioned A trial balance, B accrued expenses, C prepayments,D inventory adjustments, E other adjustments, F revised trial balance, G P&L, H non cash adjustments,I Cash Flow, J Balance Sheet.

Then A + B -C +D +E = F = G - H = I and so on

If I were constructing it, there would be linkages to subsidiary worksheets