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- A balance sheet is a financial statement that shows the assets, liabilities, and owners' equity of a business at a given point in time12.There are different formats of presenting a balance sheet, such as12:
- Account format: This format shows the assets on the left side and the liabilities and owners' equity on the right side.
- Report format: This format shows the assets on the top and the liabilities and owners' equity below them.
- Horizontal format: This format shows the financial information in a row-by-row format, listing assets, liabilities, and equity sequentially from left to right.
- Consolidated format: This format shows the financial information of a parent company and its subsidiaries as a single entity.
Learn more:✕This summary was generated using AI based on multiple online sources. To view the original source information, use the "Learn more" links.Balance sheet
- Sections of the balance sheet We can broadly divide a balance sheet into three sections – assets section, liabilities section and owners equity section. ...
www.accountingformanagement.org/balance-sheet/- Horizontal Balance Sheet: A balance sheet horizontal format presents the financial information in a row-by-row format, listing assets, liabilities, and equity sequentially from left to right. ...
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