Final accounts – an understanding – Key statements

In the Learning & Development group, on the final accounts series, you read about the Balance Sheet in a nutshell.

https://faoblog.com/final-accounts-understanding-key-statements-7/

As I had mentioned, the Balance Sheet comprises of, Equity, Liabilities mainly and the Assets. The credit Balances for the Balance Sheet normally classify in the Equity & Liability segments,  commonly known as “Liabilities”or “Sources of Funds” and the Debit balances sum up in the side called “Assets”.

A very simple equation summarizes the owner’s business stake:

Assets – External Liabilities = Owner’s standing

This is how the Balance Sheet looks like (see picture below)

Balance Sheet1

 

Balance Sheet

Mohit Gupta