Balance Sheet is a financial statement showing the position of wealth,

debt and equity ( assets and liabilities ) of a company in a period. Which

usually indicates a balance between assets and liabilities it self. Accounts are
included in the balance sheet accounts of all assets, liabilities and capital
amount is taken from the work sheet are:
1. Assets Group
a. Current Assets
b. Fixed Assets
c. Intangible Assets
2. Debt Group
a. Current Liabilities
b. Long-Term Debt
3. Capital Group

Showing the property the owners of the company's assets that are
measured or determined by calculating the magnitude of the difference
between assets and liabilities .
Balance sheet can be presented in two forms, namely :
1. Skontro Forms / Horizontal
2. Stafel Forms / Reports / Vertical
 BALANCE SHEET
PT . ABC
PERIOD 31 DECEMBER 1996
Assets Liabilities
Cash Rp. 10.000.000 Accounts Payable Rp. 12.000.000
Accounts Receivable Rp. 5.000.000
Equipment Rp. 7.000.000 Capital Rp. 25.000.000
Land Rp. 15.000.000

Total assets Rp. 37.000.000 Total Liabilities Rp. 37.000.000

 BALANCE SHEET
PT . ABC
PERIOD 31 DECEMBER 1996
Assets
Cash Rp. 10.000.000
Accounts Receivable Rp. 5.000.000
Equipment Rp. 7.000.000
Land Rp. 15.000.000

Total Assets Rp. 37.000.000

Liabilities
Accounts Payable Rp. 12.000.000

Capital Rp. 25.000.000

Total Liabilities Rp. 37.000.000

Thank you