36:
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and so they cannot, even if they want to, immediately turn these into cash at the end of each period. Often, these businesses owe money to suppliers and to tax authorities, and the proprietors do not withdraw all their original capital and profits at the end of each period. In other words, businesses
783:
Another way to look at the balance sheet equation is that total assets equals liabilities plus owner's equity. Looking at the equation in this way shows how assets were financed: either by borrowing money (liability) or by using the owner's money (owner's or shareholders' equity). Balance sheets are
787:
A business operating entirely in cash can measure its profits by withdrawing the entire bank balance at the end of the period, plus any cash in hand. However, many businesses are not paid immediately; they build up inventories of goods and acquire buildings and equipment. In other words: businesses
1577:
Under IFRS items are always shown based on liquidity from the least liquid assets at the top, usually land and buildings to the most liquid, i.e. cash. Then liabilities and equity continue from the most immediate liability to be paid (usual account payable) to the least i.e. long-term debt such as
1311:
Formally, shareholders' equity is part of the company's liabilities: they are funds "owing" to shareholders (after payment of all other liabilities); usually, however, "liabilities" are used in the more restrictive sense of liabilities excluding shareholders' equity. The balance of assets and
1542:
and enhanced control to the balance sheet substantiation or account certification process. These solutions are suitable for organizations with a high volume of accounts and/or personnel involved in the
Balance Sheet Substantiation process and can be used to drive efficiencies, improve
813:
at a specific point in time. Two forms of balance sheet exist. They are the report form and account form. Individuals and small businesses tend to have simple balance sheets. Larger businesses tend to have more complex balance sheets, and these are presented in the organization's
1102:
If applicable to the business, summary values for the following items should be included in the balance sheet: Assets are all the things the business owns. This will include property, tools, vehicles, furniture, machinery, and so on.
1518:
Balance sheet substantiation is an important process that is typically carried out on a monthly, quarterly and year-end basis. The results help to drive the regulatory balance sheet reporting obligations of the organization.
1200:
Biological assets, which are living plants or animals. Bearer biological assets are plants or animals which bear agricultural produce for harvest, such as apple trees grown to produce apples and sheep raised to produce
818:. Large businesses also may prepare balance sheets for segments of their businesses. A balance sheet is often presented alongside one for a different point in time (typically the previous year) for comparison.
1098:
Balance sheet account names and usage depend on the organization's country and the type of organization. Government organizations do not generally follow standards established for individuals or businesses.
1312:
liabilities (including shareholders' equity) is not a coincidence. Records of the values of each account in the balance sheet are maintained using a system of accounting known as
1095:(FASAB) is a United States federal advisory committee whose mission is to develop generally accepted accounting principles (GAAP) for federal financial reporting entities.
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2195:
1511:(at a transactional or at a balance level) of the account, a process of review of the reconciliation and any pertinent supporting documentation and a formal
1316:. In this sense, shareholders' equity by construction must equal assets minus liabilities, and thus the shareholders' equity is considered to be a residual.
1504:, other ERP system's General Ledger) are reconciled (in balance with) with the balance and transaction records held in the same or supporting sub-systems.
746:. A balance sheet is often described as a "snapshot of a company's financial condition". It is the summary of each and every financial statement of an
760:
A standard company balance sheet has two sides: assets on the left, and financing on the right–which itself has two parts; liabilities and ownership
2126:
1075:
and liabilities instead of a balance sheet. This statement lists the charity's main assets and liabilities as at the end of its financial year.
46:
1088:
768:. Assets are followed by the liabilities. The difference between the assets and the liabilities is known as equity or the net assets or the
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are noted in the footnotes to the balance sheet. The small business's equity is the difference between total assets and total liabilities.
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378:
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usually presented with assets in one section and liabilities and net worth in the other section with the two sections "balancing".
363:
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2013:
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17:
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1566:. It does not show all possible kinds of assets, liabilities and equity, but it shows the most usual ones. Because it shows
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757:, the balance sheet is the only statement which applies to a single point in time of a business's calendar year.
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and numerous country-specific organizations/companies. The standard used by companies in the US adheres to
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for warranties or court decisions (contingent liabilities that are both probable and measurable)
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Revenue Earned In
Arrears (Accrued Revenue) for services done but not yet received for the year
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shown by the balance sheet equals the third part of the balance sheet, which is known as the
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balance sheet. Monetary values are not shown, summary (subtotal) rows are missing as well.
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706:) is a summary of the financial balances of an individual or organization, whether it be a
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8:
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2129:, document CC16b, published June 2013, new format January 2017, accessed 16 November 2023
1993:"International Business Machines "Global Financing" balance sheet comparing 2003 to 2004"
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Historically, balance sheet substantiation has been a wholly manual process, driven by
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764:. The main categories of assets are usually listed first, and typically in order of
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Regarding the items in the equity section, the following disclosures are required:
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Non-Current
Liabilities (Creditors: amounts falling due after more than one year)
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The following balance sheet is a very brief example prepared in accordance with
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on a regular basis to confirm that the balances held in the primary accounting
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Reconciliation of shares outstanding at the beginning and the end of the period
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Financial assets (excluding investments accounted for using the equity method,
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1515:(sign-off) of the account in a predetermined form driven by corporate policy.
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is the difference between an individual's total assets and total liabilities.
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2234:
Interpretation and
Application of International Financial Reporting Standards
1862:
Williams, Jan R.; Susan F. Haka; Mark S. Bettner; Joseph V. Carcello (2008).
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A description of the nature and purpose of each reserve within owners' equity
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Guidelines for balance sheets of public business entities are given by the
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1950:
1947:"US Small Business Administration sample spreadsheet for a small business"
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Unearned revenue for services paid for by customers but not yet provided
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1683:(this will match/balance the total for Liabilities and Equity below)
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and other loan debt. Securities and real estate values are listed at
805:
A balance sheet summarizes an organization's or individual's assets,
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Current
Liabilities (Creditors: amounts falling due within one year)
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1531:
1507:
Balance sheet substantiation includes multiple processes including
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which are not also companies are permitted to file a statement of
1027:
A small business balance sheet lists current assets such as cash,
2429:
1729:, e.g. Pension Obligations Other Non-Current Liabilities, e.g.
1497:
341:
321:
227:
2222:
International
Accounting Standards Board. Accessed 24 June 2007.
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authorized, issued and fully-paid, and issued but not fully paid
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487:
162:
2196:"New York State (USA) public utilities balance sheet accounts"
1339:
Description of rights, preferences, and restrictions of shares
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Balance sheet substantiation is a key control process in the
1527:
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deal primarily with the United States and do not represent a
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are listed as of a specific date, such as the end of its
1582:
Consolidated
Statement of Finance Position of XYZ, Ltd.
1035:, fixed assets such as land, buildings, and equipment,
2264:, published 28 October 2023, accessed 15 November 2023
2034:"Balance sheet comparing two year-end balance sheets"
2014:"Balance sheet comparing two year-end balance sheets"
1792:(this will match/balance the total for Assets above)
1661:
due within one year Non-Current and
Current Assets
1530:
and manual monitoring and reporting. In recent years
1078:
1972:"Microsoft Corporation balance sheet, June 30, 2004"
854:
debt due, or overdue, long-term liabilities such as
1138:
for future services that will be used within a year
2275:"IFRS VS GAAP: BALANCE SHEET AND INCOME STATEMENT"
1534:solutions have been developed to bring a level of
2127:Receipts and Payments Accounts Introductory Notes
1578:mortgages and owner's equity at the very bottom.
780:, net worth must equal assets minus liabilities.
2472:
1225:Financial liabilities (excluding provisions and
2277:. Accounting-financial-tax.com. Archived from
2232:Epstein, Barry J.; Eva K. Jermakowicz (2007).
2313:
1916:. New York City: Arno Press. pp. 13–14.
1699:Payable Current portion of Loans Payable
1089:U.S. Generally Accepted Accounting Principles
671:
43:The examples and perspective in this article
2267:
1405:. Unsourced material may be challenged and
1093:Federal Accounting Standards Advisory Board
379:International Financial Reporting Standards
2320:
2306:
1617:(Patent, Copyright, Trademark, etc.)
1174:, such as patents, copyrights and goodwill
678:
664:
1469:Learn how and when to remove this message
81:Learn how and when to remove this message
2123:Charity Commission for England and Wales
1204:Loan To (More than one financial period)
1144:Loan To (Less than one financial period)
1085:International Accounting Standards Board
1047:, accrued expenses, and long-term debt.
1911:
826:A personal balance sheet lists current
14:
2473:
2220:"Presentation of Financial Statements"
1779:Accumulated Other Comprehensive Income
1297:attributable to equity holders of the
1132:Cash at bank, Petty Cash, Cash On Hand
2301:
1864:Financial & Managerial Accounting
1261:
369:Generally-accepted auditing standards
2165:"STATE OF ALABAMA CHART OF ACCOUNTS"
2105:. U.S. Small Business Administration
1888:"Four Types of Financial Statements"
1645:and Receivables due after one year
1619:Less : Accumulated Amortization
1403:adding citations to reliable sources
1370:
883:Sample Small Business Balance Sheet
877:
776:of the company and according to the
29:
1668:(Debtors) due within one year
1352:Shares reserved for issuance under
1276:
1248:liabilities and deferred tax assets
1239:Liabilities and assets for current
384:International Standards on Auditing
24:
2140:"Personal balance sheet structure"
2059:"Personal balance sheet structure"
1079:Public business entities structure
25:
2497:
1866:. McGraw-Hill Irwin. p. 40.
1366:
441:Notes to the financial statements
1914:Corporation Financial Statements
1703:Other Current Liabilities, e.g.
1552:SOX 404 top-down risk assessment
1375:
704:statement of financial condition
389:Management Accounting Principles
112:
34:
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2213:
2188:
2157:
2132:
2116:
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1637:Other Non-Current Assets, e.g.
894:Liabilities and Owners' Equity
700:statement of financial position
2404:Statement of changes in equity
2327:
2026:
2006:
1985:
1964:
1939:
1930:
1905:
1880:
1855:
1843:Statement of changes in equity
1208:
846:, current liabilities such as
722:or other organization such as
13:
1:
2262:Net current assets definition
1849:
1721:, e.g. Notes/Bonds Payable
1672:Allowances for Doubtful debts
1602:Property, Plant and Equipment
1164:Investment property, such as
1160:Property, plant and equipment
364:Generally-accepted principles
1790:TOTAL LIABILITIES and EQUITY
1482:Balance sheet substantiation
1168:held for investment purposes
1058:
27:Accounting financial summary
7:
1795:
1345:, including shares held by
1273:minus current liabilities.
838:, long-term assets such as
821:
57:, discuss the issue on the
10:
2502:
1912:Daniels, Mortimer (1980).
1774:Other Accumulated Reserves
1043:, and liabilities such as
2417:
2386:
2335:
1833:Reformatted balance sheet
1676:Cash and Cash Equivalents
1557:
1547:and help to reduce risk.
1123:Cash and cash equivalents
1106:
1013:
993:
991:
979:
967:
960:
958:
948:
929:
904:
893:
887:
233:Constant purchasing power
130:Constant purchasing power
2260:Accounting Tools, Inc.,
1784:Non-Controlling Interest
1608:Accumulated Depreciation
1314:double-entry bookkeeping
1305:Non-controlling interest
1194:accounted for using the
800:
564:Accounting organizations
552:People and organizations
2368:Governmental accounting
1254:Interests on loan stock
720:private limited company
312:Amortization (business)
2486:Accounting terminology
1719:Issued Debt Securities
1687:LIABILITIES and EQUITY
1585:As of 31 December 2025
1301:(controlling interest)
1049:Contingent liabilities
18:Balance sheet analysis
2353:Management accounting
2238:John Wiley & Sons
1701:Short-term Provisions
1625:due after one year
1488:process conducted by
728:not-for-profit entity
436:Management discussion
2343:Financial accounting
1595:Non-Current Assets (
1399:improve this section
1287:shareholders' equity
1179:accounts receivables
995:Total owners' equity
943:Tools and equipment
912:Accounts Receivable
755:financial statements
712:business partnership
692:financial accounting
403:Financial statements
356:Accounting standards
63:create a new article
55:improve this article
2445:Capital expenditure
2409:Cash flow statement
2358:Forensic accounting
1803:Cash flow statement
1769:Revaluation Reserve
1666:Accounts Receivable
1293:Issued capital and
1118:Accounts receivable
1029:accounts receivable
884:
778:accounting equation
708:sole proprietorship
629:Earnings management
599:Positive accounting
473:Double-entry system
463:Bank reconciliation
268:Revenue recognition
2435:Cost of goods sold
2425:Debits and credits
2099:"Get more funding"
1892:William & Mary
1536:process automation
1267:Net current assets
1262:Net current assets
1149:Non-current assets
982:Retained Earnings
882:
753:Of the four basic
604:Sarbanes–Oxley Act
539:Sarbanes–Oxley Act
468:Debits and credits
303:Cost of goods sold
258:Matching principle
2468:
2467:
2440:Operating expense
2373:Social accounting
2247:978-0-471-79823-1
1873:978-0-07-299650-0
1828:Off-balance-sheet
1823:National accounts
1813:Minority interest
1764:Retained Earnings
1750:Preference Shares
1731:Lease Obligations
1709:Security deposits
1615:Intangible Assets
1479:
1478:
1471:
1453:
1257:Creditors' equity
1227:accounts payables
1187:notes receivables
1172:Intangible assets
1065:England and Wales
1037:intangible assets
1025:
1024:
950:Total liabilities
933:Accounts Payable
878:US small business
832:checking accounts
688:
687:
649:Two sets of books
644:Off-balance-sheet
286:Selected accounts
223:Accounting period
91:
90:
83:
65:, as appropriate.
16:(Redirected from
2493:
2394:Income statement
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2198:. Archived from
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2170:. Archived from
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2142:. Archived from
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2110:
2095:
2089:
2088:Williams, p. 50.
2086:
2080:
2079:
2077:
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2070:
2064:. Archived from
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2055:
2049:
2048:
2046:
2045:
2036:. Archived from
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2024:
2023:
2021:
2020:
2010:
2004:
2003:
2001:
2000:
1989:
1983:
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1980:
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1968:
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1949:. Archived from
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1928:
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1909:
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1884:
1878:
1877:
1859:
1808:Income statement
1693:Accounts Payable
1659:Financial assets
1655:Prepaid Expenses
1643:Lease Receivable
1623:Financial assets
1570:, it could be a
1494:system of record
1474:
1467:
1463:
1460:
1454:
1452:
1411:
1379:
1371:
1289:. It comprises:
1277:Equity / capital
1231:promissory notes
1215:Accounts payable
1183:cash equivalents
1136:Prepaid expenses
1045:accounts payable
885:
881:
836:savings accounts
830:such as cash in
740:ownership equity
680:
673:
666:
116:
93:
92:
86:
79:
75:
72:
66:
38:
37:
30:
21:
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2500:
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2495:
2494:
2492:
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2471:
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2413:
2382:
2363:Fund accounting
2348:Cost accounting
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2326:
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2273:
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2255:
2248:
2240:. p. 931.
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2018:
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2012:
2011:
2007:
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1974:. Microsoft.com
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1759:Treasury Shares
1746:Ordinary Shares
1738:Paid-in Capital
1705:Deferred income
1695:Current Income
1684:
1678:
1657:Investments in
1621:Investments in
1587:
1560:
1540:standardization
1475:
1464:
1458:
1455:
1418:"Balance sheet"
1412:
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1343:Treasury shares
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1264:
1235:corporate bonds
1211:
1181:, and cash and
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930:Assets (fixed)
880:
864:historical cost
862:rather than at
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698:(also known as
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273:Unit of account
253:Historical cost
238:Economic entity
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125:Historical cost
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39:
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2378:Tax accounting
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2103:Business Guide
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2005:
1984:
1963:
1938:
1936:Williams, p.50
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1788:
1725:Liabilities
1685:
1679:
1648:Current Assets
1635:Joint Ventures
1588:
1580:
1559:
1556:
1509:reconciliation
1477:
1476:
1383:
1381:
1374:
1368:
1367:Substantiation
1365:
1364:
1363:
1360:
1350:
1349:and associates
1340:
1337:
1334:
1328:
1309:
1308:
1302:
1299:parent company
1278:
1275:
1269:means current
1263:
1260:
1259:
1258:
1255:
1252:
1249:
1243:
1237:
1223:
1217:
1210:
1207:
1206:
1205:
1202:
1198:
1189:
1175:
1169:
1162:
1146:
1145:
1142:
1139:
1133:
1130:
1125:
1120:
1112:Current assets
1108:
1105:
1080:
1077:
1060:
1057:
1023:
1022:
1017:
1012:
1007:
1001:
1000:
997:
992:
989:
988:
986:
983:
980:
977:
976:
974:
971:
970:Capital Stock
968:
965:
964:
962:Owners' equity
959:
956:
955:
952:
947:
944:
940:
939:
937:
934:
931:
927:
926:
924:
921:
916:
913:
909:
908:
903:
900:
896:
895:
892:
879:
876:
823:
820:
802:
799:
744:financial year
686:
685:
683:
682:
675:
668:
660:
657:
656:
652:
651:
646:
641:
636:
631:
626:
620:
619:
616:
615:
612:
611:
607:
606:
601:
596:
591:
585:
584:
581:
580:
577:
576:
572:
571:
566:
561:
555:
554:
551:
550:
547:
546:
542:
541:
536:
531:
526:
521:
515:
514:
509:
508:
505:
504:
500:
499:
494:
492:General ledger
485:
480:
475:
470:
465:
459:
458:
453:
452:
449:
448:
444:
443:
438:
433:
428:
423:
418:
413:
407:
406:
401:
400:
397:
396:
392:
391:
386:
381:
376:
371:
366:
360:
359:
354:
353:
350:
349:
345:
344:
339:
334:
329:
324:
319:
314:
305:
300:
295:
289:
288:
285:
284:
281:
280:
276:
275:
270:
265:
260:
255:
250:
245:
240:
235:
230:
225:
219:
218:
215:
214:
211:
210:
206:
205:
200:
195:
190:
185:
180:
175:
170:
165:
160:
154:
153:
150:
149:
146:
145:
143:
142:
137:
132:
127:
121:
118:
117:
109:
108:
102:
101:
89:
88:
49:of the subject
47:worldwide view
42:
40:
33:
26:
9:
6:
4:
3:
2:
2498:
2487:
2484:
2482:
2481:Balance sheet
2479:
2478:
2476:
2461:
2458:
2456:
2453:
2451:
2448:
2446:
2443:
2441:
2438:
2436:
2433:
2431:
2428:
2426:
2423:
2422:
2420:
2416:
2410:
2407:
2405:
2402:
2400:
2399:Balance sheet
2397:
2395:
2392:
2391:
2389:
2385:
2379:
2376:
2374:
2371:
2369:
2366:
2364:
2361:
2359:
2356:
2354:
2351:
2349:
2346:
2344:
2341:
2340:
2338:
2334:
2330:
2323:
2318:
2316:
2311:
2309:
2304:
2303:
2300:
2284:on 2019-04-30
2280:
2276:
2270:
2263:
2257:
2249:
2243:
2239:
2235:
2228:
2221:
2216:
2202:on 2017-03-24
2201:
2197:
2191:
2177:on 2007-07-29
2173:
2166:
2160:
2146:on 2007-11-19
2145:
2141:
2135:
2128:
2124:
2119:
2104:
2100:
2094:
2085:
2071:on 2008-03-07
2067:
2060:
2054:
2040:on 2007-10-19
2039:
2035:
2029:
2015:
2009:
1994:
1988:
1973:
1967:
1953:on 2007-07-15
1952:
1948:
1942:
1933:
1925:
1923:0-405-13514-9
1919:
1915:
1908:
1893:
1889:
1883:
1875:
1869:
1865:
1858:
1854:
1844:
1841:
1839:
1836:
1834:
1831:
1829:
1826:
1824:
1821:
1819:
1816:
1814:
1811:
1809:
1806:
1804:
1801:
1800:
1791:
1786:
1785:
1781:
1780:
1776:
1775:
1771:
1770:
1766:
1765:
1761:
1760:
1755:
1754:Share Premium
1751:
1747:
1743:
1742:Share Capital
1740:
1739:
1735:
1732:
1728:
1724:
1720:
1716:
1713:
1710:
1706:
1702:
1698:
1694:
1691:
1688:
1682:
1677:
1674:
1673:
1667:
1664:
1663:Held for sale
1660:
1656:
1653:
1650:
1649:
1644:
1640:
1636:
1632:
1628:
1624:
1620:
1616:
1613:
1610:
1609:
1603:
1600:
1598:
1593:
1592:
1586:
1583:
1579:
1575:
1573:
1569:
1565:
1555:
1553:
1548:
1546:
1541:
1537:
1533:
1529:
1525:
1520:
1516:
1514:
1513:certification
1510:
1505:
1503:
1499:
1495:
1491:
1487:
1483:
1473:
1470:
1462:
1459:November 2023
1451:
1448:
1444:
1441:
1437:
1434:
1430:
1427:
1423:
1420: –
1419:
1415:
1414:Find sources:
1408:
1404:
1400:
1394:
1393:
1389:
1384:This section
1382:
1378:
1373:
1372:
1361:
1359:
1355:
1351:
1348:
1344:
1341:
1338:
1335:
1332:
1329:
1326:
1322:
1321:
1320:
1317:
1315:
1306:
1303:
1300:
1296:
1292:
1291:
1290:
1288:
1284:
1274:
1272:
1268:
1256:
1253:
1250:
1247:
1244:
1242:
1238:
1236:
1232:
1228:
1224:
1221:
1218:
1216:
1213:
1212:
1203:
1199:
1197:
1196:equity method
1193:
1190:
1188:
1184:
1180:
1176:
1173:
1170:
1167:
1163:
1161:
1158:
1157:
1156:
1154:
1150:
1143:
1140:
1137:
1134:
1131:
1129:
1126:
1124:
1121:
1119:
1116:
1115:
1114:
1113:
1104:
1100:
1096:
1094:
1090:
1086:
1076:
1074:
1070:
1066:
1056:
1054:
1050:
1046:
1042:
1038:
1034:
1030:
1021:
1018:
1016:
1011:
1008:
1006:
1003:
1002:
998:
996:
990:
987:
984:
981:
978:
975:
972:
969:
966:
963:
957:
953:
951:
945:
942:
941:
938:
935:
932:
928:
925:
922:
920:
919:Notes Payable
917:
914:
911:
910:
907:
901:
898:
897:
890:
886:
875:
873:
869:
865:
861:
857:
853:
849:
845:
841:
837:
833:
829:
819:
817:
816:annual report
812:
808:
798:
796:
791:
785:
781:
779:
775:
771:
767:
763:
758:
756:
751:
749:
745:
741:
737:
733:
729:
725:
721:
717:
713:
709:
705:
701:
697:
696:balance sheet
693:
681:
676:
674:
669:
667:
662:
661:
659:
658:
650:
647:
645:
642:
640:
637:
635:
634:Error account
632:
630:
627:
625:
622:
621:
614:
613:
605:
602:
600:
597:
595:
592:
590:
587:
586:
579:
578:
570:
567:
565:
562:
560:
557:
556:
549:
548:
540:
537:
535:
532:
530:
527:
525:
522:
520:
517:
516:
512:
507:
506:
498:
497:Trial balance
495:
493:
489:
486:
484:
481:
479:
478:FIFO and LIFO
476:
474:
471:
469:
466:
464:
461:
460:
456:
451:
450:
442:
439:
437:
434:
432:
429:
427:
424:
422:
419:
417:
416:Balance sheet
414:
412:
411:Annual report
409:
408:
404:
399:
398:
390:
387:
385:
382:
380:
377:
375:
372:
370:
367:
365:
362:
361:
357:
352:
351:
343:
340:
338:
335:
333:
330:
328:
325:
323:
320:
318:
315:
313:
309:
306:
304:
301:
299:
296:
294:
291:
290:
283:
282:
274:
271:
269:
266:
264:
261:
259:
256:
254:
251:
249:
248:Going concern
246:
244:
241:
239:
236:
234:
231:
229:
226:
224:
221:
220:
213:
212:
204:
201:
199:
196:
194:
191:
189:
186:
184:
181:
179:
176:
174:
171:
169:
166:
164:
161:
159:
156:
155:
148:
147:
141:
138:
136:
133:
131:
128:
126:
123:
122:
120:
119:
115:
111:
110:
107:
104:
103:
99:
95:
94:
85:
82:
74:
64:
60:
56:
50:
48:
41:
32:
31:
19:
2455:Gross income
2450:Depreciation
2398:
2286:. Retrieved
2279:the original
2269:
2256:
2233:
2227:
2215:
2204:. Retrieved
2200:the original
2190:
2179:. Retrieved
2172:the original
2159:
2148:. Retrieved
2144:the original
2134:
2118:
2107:. Retrieved
2102:
2093:
2084:
2073:. Retrieved
2066:the original
2053:
2042:. Retrieved
2038:the original
2028:
2017:. Retrieved
2008:
1997:. Retrieved
1987:
1976:. Retrieved
1966:
1955:. Retrieved
1951:the original
1941:
1932:
1913:
1907:
1896:. Retrieved
1894:. 2022-11-28
1891:
1882:
1863:
1857:
1789:
1782:
1777:
1772:
1767:
1762:
1756:
1736:
1733:
1723:Deferred Tax
1711:
1689:
1686:
1681:TOTAL ASSETS
1680:
1670:Less :
1669:
1646:
1639:Deferred Tax
1618:
1606:Less :
1605:
1597:Fixed Assets
1594:
1589:
1584:
1581:
1576:
1572:consolidated
1561:
1549:
1545:transparency
1524:spreadsheets
1521:
1517:
1506:
1481:
1480:
1465:
1456:
1446:
1439:
1432:
1425:
1413:
1397:Please help
1385:
1347:subsidiaries
1318:
1310:
1280:
1266:
1265:
1246:Deferred tax
1153:Fixed assets
1147:
1110:
1101:
1097:
1091:(GAAP). The
1082:
1062:
1026:
1019:
1014:
1009:
1004:
994:
961:
949:
905:
860:market value
840:common stock
825:
804:
786:
782:
759:
752:
748:organization
703:
699:
695:
689:
569:Luca Pacioli
490: /
415:
310: /
308:Depreciation
216:Key concepts
188:Governmental
77:
68:
44:
1818:Model audit
1652:Inventories
1627:Investments
1604:(PPE)
1323:Numbers of
1229:), such as
1209:Liabilities
1192:Investments
1185:), such as
1166:real estate
1128:Inventories
906:Liabilities
870:. Personal
844:real estate
811:liabilities
795:liabilities
736:liabilities
716:corporation
582:Development
559:Accountants
455:Bookkeeping
374:Convergence
332:Liabilities
263:Materiality
151:Major types
2475:Categories
2460:Net income
2387:Statements
2329:Accounting
2288:2016-05-14
2206:2012-07-24
2181:2007-09-21
2150:2010-05-08
2109:2022-07-15
2075:2010-05-08
2044:2010-05-08
2019:2012-10-04
1999:2012-10-04
1978:2012-10-04
1957:2003-08-10
1898:2024-02-15
1850:References
1727:Provisions
1717:Payable
1631:Associates
1490:businesses
1486:accounting
1429:newspapers
1220:Provisions
1067:, smaller
1053:warranties
891:(current)
868:cost basis
793:also have
724:government
617:Misconduct
243:Fair value
193:Management
135:Management
106:Accounting
1995:. Ibm.com
1386:does not
1358:contracts
1333:of shares
1331:Par value
1307:in equity
1069:charities
1059:Charities
1033:inventory
954:$ 30,000
946:$ 25,000
936:$ 25,000
872:net worth
850:debt and
770:net worth
766:liquidity
639:Hollywood
519:Financial
421:Cash-flow
178:Financial
71:July 2019
59:talk page
1796:See also
1641:Assets,
1612:Goodwill
1568:goodwill
1532:software
1295:reserves
1281:The net
1051:such as
1039:such as
1020:$ 37,800
1010:$ 37,800
999:$ 7,800
973:$ 7,000
923:$ 5,000
915:$ 6,200
902:$ 6,600
856:mortgage
852:mortgage
822:Personal
624:Creative
594:Research
524:Internal
511:Auditing
327:Goodwill
322:Expenses
173:Forensic
98:a series
96:Part of
53:You may
2430:Revenue
1484:is the
1443:scholar
1407:removed
1392:sources
1354:options
1041:patents
774:capital
589:History
483:Journal
342:Revenue
228:Accrual
2244:
1920:
1870:
1757:Less:
1752:)
1734:EQUITY
1591:ASSETS
1558:Sample
1502:Oracle
1496:(e.g.
1445:
1438:
1431:
1424:
1416:
1325:shares
1283:assets
1271:assets
1107:Assets
1073:assets
1031:, and
985:$ 800
889:Assets
828:assets
807:equity
790:assets
762:equity
732:Assets
534:Report
488:Ledger
431:Income
426:Equity
337:Profit
317:Equity
293:Assets
198:Social
163:Budget
2418:Terms
2282:(web)
2175:(PDF)
2168:(PDF)
2069:(PDF)
2062:(PDF)
1838:Sheet
1715:Loans
1528:email
1450:JSTOR
1436:books
1201:wool.
1015:Total
1005:Total
899:Cash
801:Types
788:have
529:Firms
158:Audit
61:, or
2336:Type
2242:ISBN
1918:ISBN
1868:ISBN
1633:and
1564:IFRS
1422:news
1390:any
1388:cite
1356:and
1233:and
848:loan
842:and
834:and
809:and
738:and
714:, a
710:, a
694:, a
298:Cash
183:Fund
168:Cost
1697:Tax
1629:in
1498:SAP
1401:by
1241:tax
1063:In
866:or
772:or
726:or
702:or
690:In
203:Tax
140:Tax
2477::
2236:.
2125:,
2101:.
1890:.
1748:,
1707:,
1554:.
1538:,
1526:,
1500:,
1155:)
797:.
750:.
734:,
730:.
718:,
100:on
2321:e
2314:t
2307:v
2291:.
2250:.
2209:.
2184:.
2153:.
2112:.
2078:.
2047:.
2022:.
2002:.
1981:.
1960:.
1926:.
1901:.
1876:.
1744:(
1599:)
1472:)
1466:(
1461:)
1457:(
1447:·
1440:·
1433:·
1426:·
1409:.
1395:.
1151:(
679:e
672:t
665:v
84:)
78:(
73:)
69:(
51:.
20:)
Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.
