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- A balance sheet is a financial statement that shows the assets, liabilities and owners’ equity of a business at a specific date12.There are two formats of presenting the balance sheet12:
- Account format: The balance sheet is divided into left and right sides like a T account. Assets are on the left side, and liabilities and owners’ equity are on the right side.
- Report format: The balance sheet is presented in a vertical format, with assets on top, followed by liabilities and owners’ equity below.
- Horizontal format: The balance sheet presents the financial information in a row-by-row format, listing assets, liabilities, and equity sequentially from left to right.
- Consolidated format: The balance sheet brings together the financial information of a parent company and its subsidiaries.
Learn more:✕This summary was generated using AI based on multiple online sources. To view the original source information, use the "Learn more" links.Format of the balance sheet There are two formats of presenting assets, liabilities and owners’ equity in the balance sheet – account format and report format. In account format, the balance sheet is divided into left and right sides like a T account.www.accountingformanagement.org/balance-sheet/- Horizontal Balance Sheet: A balance sheet horizontal format presents the financial information in a row-by-row format, listing assets, liabilities, and equity sequentially from left to right. ...
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