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Balance Sheet
A balance sheet is a statement for presenting an organization financial position at a particular date, mostly at the end of an accounting period; also called a statement of financial position. The balance sheet, which represents a picture at one point in time of an organizations financial standing, shows an organizations resources the amount it owes creditors, and ownership value. Balance sheets categorize organization assets, liabilities, and stockholders' equity according to the following formula:
Assets = liabilities + shareholders' equity
The advent of management accounting was the subsequently logical step in the developmental method. The practice of utilizing accounting information like a direct aid to management
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