balance sheet



  • The total amount of belongings listed on the stability sheet

    The balance sheet is a record that summarizes all of an entity's property, liabilities, and fairness as of a given point in time. It is normally utilized by lenders, investors, and creditors to estimate the liquidity of a enterprise. The balance sheet is considered one of the files included in an entity's economic statements. Of the economic statements, the stability sheet is stated as of the give up of the reporting period, while the profits assertion and assertion of coins flows cowl the complete reporting period.
    Typical line gadgets blanketed within the stability sheet (by standard category) are:
    Assets: Cash, marketable securities, prepaid expenses, debts receivable, inventory, and stuck assets
    Liabilities: Accounts payable, gathered liabilities, customer prepayments, taxes payable, short-term debt, and long-time period debt
    Shareholders' fairness: Stock, additional paid-in capital, retained earnings, and treasury stock
    The precise set of line gadgets included in a stability balance sheet will rely upon the kinds of enterprise transactions with which an corporation is involved. Usually, the line objects used for the balance sheets of corporations located inside the same enterprise might be similar, for the reason that they all deal with the equal forms of transactions. The line items are offered in their order of liquidity, because of this that the belongings most without problems convertible into coins are indexed first, and people liabilities due for settlement soonest are indexed first.
    The total amount of belongings listed on the stability sheet must always same the overall of all liabilities and fairness accounts indexed on the stability sheet (also called the accounting equation), for which the equation is:
    Assets = Liabilities + Equity
    If this is not the case, a stability sheet is considered to be unbalanced, and should now not be issued till the underlying accounting recordation blunders inflicting the imbalance has been located and corrected.
    Similar Terms
    The stability sheet is also called the declaration of financial position.
    The total amount of belongings listed on the stability sheet
    The balance sheet is a record that summarizes all of an entity's property, liabilities, and fairness as of a given point in time. It is normally utilized by lenders, investors, and creditors to estimate the liquidity of a enterprise. The balance sheet is considered one of the files included in an entity's economic statements. Of the economic statements, the stability sheet is stated as of the give up of the reporting period, while the profits assertion and assertion of coins flows cowl the complete reporting period.
    Typical line gadgets blanketed within the stability sheet (by standard category) are:
    Assets: Cash, marketable securities, prepaid expenses, debts receivable, inventory, and stuck assets
    Liabilities: Accounts payable, gathered liabilities, customer prepayments, taxes payable, short-term debt, and long-time period debt
    Shareholders' fairness: Stock, additional paid-in capital, retained earnings, and treasury stock
    The precise set of line gadgets included in a stability balance sheet will rely upon the kinds of enterprise transactions with which an corporation is involved. Usually, the line objects used for the balance sheets of corporations located inside the same enterprise might be similar, for the reason that they all deal with the equal forms of transactions. The line items are offered in their order of liquidity, because of this that the belongings most without problems convertible into coins are indexed first, and people liabilities due for settlement soonest are indexed first.
    The total amount of belongings listed on the stability sheet must always same the overall of all liabilities and fairness accounts indexed on the stability sheet (also called the accounting equation), for which the equation is:
    Assets = Liabilities + Equity
    If this is not the case, a stability sheet is considered to be unbalanced, and should now not be issued till the underlying accounting recordation blunders inflicting the imbalance has been located and corrected.
    Similar Terms
    The stability sheet is also called the declaration of financial position.


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