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[ A balance sheet is a snapshot of a business¶s financial
condition at a specific moment in time. A balance sheet
comprises assets, liabilities and net assets (equity). At any
given time, assets must equal liabilities plus net assets
(equity).
[ FORMAT
?  balanc s  mus us a ar cmpara frma ? 
balanc s  s uld prd   daa fr b   currn ar
prd and   daa fr   sam prd fr   prr ar

[ ASSETS

[ n ass s an ng a busnss ns  a as mnar alu


Ls an ng f alu  a s nd r lgall du   busnss
sss ar ddd n s rrm (currn asss) and lngrm
(f d asss and lngrm nsmns) ?al asss s   al
f all s rrm and lngrm asss
[ !urrent assets
[ !ash° ls cas and rsurcs  a can b cnrd n cas  n
12 mn s f   da f   balanc s  (r durng n
sabls d ccl f pran) Includ money on hand and
demand deposits n   bank,  g , c ckng accuns and rgular
sangs accuns
X wetty cash° f ur busnss as a fund fr small mscllanus
 pndurs, nclud   balanc n  a accun r (unrsrcd cas )
X Short-term investments° als calld mprar nsmns r markabl
scurs,  s nclud nrs r ddndldng ldngs  pcd 
b cnrd n cas  n a ar Ls scks and bnds, crfcas f
dps and mdps sangs accuns a  r  r cs r mark
alu,  c r s lss
X ccuns rcabl°   amuns du frm cusmrs n pamn fr
mrc ands r srcs
X mnventory° ncluds ra marals n and, rk n prgrss and all fns d
gds,  r manufacurd r purc asd fr rsal
X wrepaid expenses° gds, bnfs r srcs a busnss pas fr n
adanc f acual us E ampls ar ffc suppls, nsuranc, c
[ uestion° Dsngus bn j  cas and 
cas
[ „ong-term or non-current assets
[ Includs uong-term investments,  c ar ldngs  
busnss nnds  kp fr a las a ar and  a
pcall ld nrs r ddnds ( g endowment)
[ Includd ar stocks, bonds and savings accuns
armarkd fr spcal purpss

[ Includs ëixed assets  c ar rsurcs a busnss


ns r acqurs fr us n prans and n nndd fr
rsal sss s uld rflc an dprcan and
amr
an frm   rgnal css f acqurng   asss
X Land
X Buldngs
X Imprmns
X Equpmn
X Furnur
X umbl  cls
[ „mABm„mTmES
[ Labls ar all dbs and blgans d b   busnss
 usd crdrs, ndrs r banks  a ar paabl  n
n ar ?  ar accund fr as s rrm (currn) and
lngrm labls
[ !urrent liabilities
[ Ls all dbs, mnar blgans and clams paabl  n
12 mn s r  n n ccl f pran ?pcall  
nclud   fllng°
X ccuns paabl° amuns d  supplrs fr gds and
srcs purc asd n cnncn  busnss prans
X Ns paabl°   balanc f prncpal du  pa ff s rrm db
fr brrd funds
X Inrs paabl° an accrud fs du fr us f b s r and
lngrm brrd capal and crd  ndd    busnss
X ?a s paabl° amuns smad b an accunan  a bn
ncurrd durng   accunng prd
[ „ong-term or non-current liabilities

[ Ns paabl° ls ns, cnrac pamns r mrgag pamns


du r a prd  cdng 12 mn s r n ccl f pran
?  ar lsd b usandng balanc lss   currn psn du
[ 6ET ASSETS

[ ls knn as ³qu ,  s   al amun f mn an


rgan
an as sad rand frm prr ar¶s prang fund
balancs mn the non-profit sector, equity s als calld retained
earnings r fund balances I s   difference bn total
assets and total liabilities
[ Total liabilities and net assets (equity) must
always equal total assets.
|r   ar  s src, nrducn f cung
dg c nlg, plc c SBI as managd 
mrg as   ms rusr  Bank amng cusmr
?  punc ln sas pur bankng, n ng ls ± rul
rflcs n  r srcs
Fur rmr, durng rcssn  as managd  kp
slf aa frm s bad s ad ddn¶ g bankrupd
lk L man Br rs]bcaus f s good policy and
services««.