The balance sheet of the enterprise and its structure

The stability and financial stability of the enterprise depend on the results of its activities. For the timely detection and elimination of various deficiencies in the work, it is necessary to conduct a financial analysis. In this regard, an analytical, structured reporting was created - the balance sheet.

Balance building

Balance is a bilateral table, the left side of which is an asset and reflects the composition and distribution of funds, and the right side is a liability, indicates the sources and purpose of these funds. Equity must be present in the balance sheet between asset and liability.

The main element of the balance sheet is the balance sheet item corresponding to a certain type of property, sources of its formation, liabilities. Articles in the balance are divided into aggregated, which have decryption, and detailing, decrypting aggregated lines.

All balance sheet items are grouped into sections based on the economic content of the items. To simplify the search for articles, each balance line has a serial number and links to specific articles. The balance sheet provides for two columns reflecting the state of funds at the beginning and end of the reporting period. The second column displays their status at the time of the balance sheet.

In the asset balance there are two sections - current and non-current assets. These sections are dependent on the growth of liquidity. The liability provides for three sections - short-term, long-term liabilities, as well as capital and reserves. Sections of the liability are located according to the degree of fixing sources.