Balance Sheet

Stock Investing for Individuals

A balance sheet lists down a
company’s assets, liabilities, and
shareholders’ equity at a specific
point in time.
The company’s assets include GEWLWLSVXXIVQMRZIWXQIRXWPERHQEGLMRIV]EYXSQSFMPIW, and so
on. The liabilities includePSERWJVSQWYTTPMIVWFEROPSERWIXG
A balance sheet is generated at the end of an annual year i.e. 31st March of every year.

Assets Liabilities

Machinery Land Bank Loans

Loans from
Provisions

Automobiles
Short-term
Investments Cash Suppliers
Investments Borrowings Trade
Inventories Payables

As we can see, a balance sheet has two sides: Assets and Liabilities.
The total of both sides must be equal on a balance sheet.

Assets An asset is a resource which a company

own and controls which has an ability to
generate future economic benefit to the
company.

Liabilities A liability is an obligation which a company

owes and the company will have to
transfer of the economic benefit to some
external party.
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 Stock Investing for Individuals

Balance Sheet
Long-Term
Equity Assets
o Profit/Loss after taxes o Fixed Assets and work in progress
o Retained earnings o Investments
o Shareholder capital o Other current assets
o Reserves and surplus o Intangible assets
o Goodwill

Short-Term Short-Term
Liabilities Assets
o Long term Borrowings
o Inventory
o Deferred tax liabilities
o Account Receivables
o Provisions
o Cash and Cash Equivalents
o Other Long term liabilities
o Short term Investments
o Break-up of line items from
o Other current assets
notes to accounts

Long-Term
Liabilities
o Accounts payable
o Short term borrowings
o Other short term laibilities
o Break-up of line items from
notes to accounts

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