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- The balance sheet is a part of the final accounts and depicts the financial position of the firm at the end of the accounting year12. The balance sheet has two sides: the debit side and the credit side. The debit side is the liabilities side and it shows the Capital, reserves and surplus, long-term and current liabilities1. The credit side is the assets side and it shows the assets of the business2. The three components of a balance sheet in final accounts are: Assets, Liabilities, and Owner’s Equity2.Learn more:✕This summary was generated using AI based on multiple online sources. To view the original source information, use the "Learn more" links.It depicts the financial position of the firm at the end of the accounting year. It shows the balances of the real and personal accounts of the business at the date of preparation of the final accounts. The debit side is the liabilities side and it shows the Capital, reserves and surplus, long-term and current liabilities.www.toppr.com/guides/fundamentals-of-accounting…A balance sheet provides detailed insights regarding the financial position of the company. They do this by correctly listing all the items in their respective accounts of the final account. The three components of a balance sheet in final accounts are:- Assets Liabilities Owner’s Equityvyaparapp.in/balance-sheet-formats/final-accounts
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