����� ������� ����� ����� A balance sheet is often described as a snapshot of a company\'s financial condition. Of the four basic financial statements, ����� ������� ����� ����� the balance sheet is the only ����� ������� ����� ����� statement which applies to a single point in time. A company balance sheet has three parts: assets, liabilities and ownership equity. The main categories of assets are usually listed first and are followed by the liabilities. The difference between the assets and the liabilities is ����� ������� ����� ����� known as equity or the net assets or the net worth of the company; according to the accounting equation, net worth must equal assets minus ����� ������� ����� ����� liabilities. Another way to look at the same equation is that assets equals liabilities ����� ������� ����� ����� plus net ����� ����� ������� ����� worth. This ����� ������� ����� ����� is how a balance sheet is presented, with assets in one section and liabilities and net worth in the other section. The sum of these two sections must be equal; they must \"balance. \"Records of the values of each account or line in the balance sheet are usually maintained using ����� ������� ����� ����� a system of accounting known as the double-entry bookkeeping system. 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.
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