Что такое бухгалтерский баланс?

What is the balance sheet?

The balance sheet records carefully checked data on available assets and liabilities for a fixed reporting period. It provides relevant and actual information about the current financial situation in the affairs of the firm. All facts are necessarily recorded and evaluated in monetary terms.

Accounting balance is important for business in all fields. It is needed by the management, as well as by the specialists of the departments involved in the management. Thanks to its data, you can clearly analyze the current indicators, visually review available reserves and assess possible shortcomings.

Components of the balance sheet

Accounting services include the competent filling of sections and balance items and a full check of their records for accuracy. All information must be confirmed. Managers and investors receive accurate and unquestionable data on capital, investments and property. Therefore, the completion of such documentation is a responsible procedure.

Household funds are divided into key groups for their convenient differentiation by function and formation source.

The balance sheet necessarily includes two equivalent parts:

  • Assets;
  • Liability.

The asset includes information about the property and debts of counterparties. To it belongs:

  • Current / non-current assets;
  • Stocks;
  • Significant debts;
  • Long-term investments, etc.

In the liability it is required to present the essence of the formation sources of funds. It includes:

  • Capital and available reserves;
  • Obligations of the organization.

The balance sheet is recorded as a visual chart. Assets are fixed on the left side, and liabilities, respectively, in the right.

Having carefully analyzed the information of the document, the management plans to continue doing business.

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