Balance sheet (Balance Sheet) The balance sheet refers to a report that shows the financial position of the company as of any day, which consists of the assets, liabilities and owner's equity, which is based on the relationship of these elements of the accounting equation.The type of balance sheet. 1. balance sheet account form (Form Accounting) statement of account balance using a form similar to the ledger, which looks like T are divided into 2 sides on the left displays a list of the assets. The right part shows a list of liabilities and owner's equity.
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