Abstract
This note covers the following topics: purpose of preparing a balance sheet; format of a balance sheet; and a detailed description of each asset, liability and owners' equity item that appears in a normal balance sheet. The concluding part of the note describes how the effect of accounting transactions can be traced on the balance sheet using the accounting equation concept.
Additional Information
| Product Type | Technical Note |
|---|---|
| Reference No. | F&A0128TEC |
| Title | The Balance Sheet |
| Pages | 13 |
| Published on | Jan 1, 1970 |
| Authors | Seshan, Suresh A; |
| Area | Finance and Accounting (F&A) |
| Discipline | Accounting, Strategic Management |
| Sector | Miscellaneous |
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