Volume- 8
Issue- 6
Year- 2021
DOI: 10.55524/ijirem.2021.8.6.208 | DOI URL: https://doi.org/10.55524/ijirem.2021.8.6.208
This is an Open Access article distributed under the terms of the Creative Commons Attribution License (CC BY 4.0) (http://creativecommons.org/licenses/by/4.0)
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Dr. Y. P. Singh , Anil Rajoria, Arti Yadav
A balance sheet is a financial accounting overview of an individual's or organisation 's financial balances, whether it’s a sole proprietor, commercial partnership, corporation, commercial limited corporation, or another entity such as the governments or a not-for-profit. A receivables, obligations, and ownership equity are stated as of a certain date, such as the fiscal year's end. A "picture of a corporation's financial status" is how a balancing sheet is commonly referred to. The balancing sheets is the only ones of the four basic financial statements that refers to a specific moment in time throughout a company's fiscal year. In this review article, we look at the overview of a balance sheet, the components of a balance sheet, as well as the benefits and drawbacks of a balance sheet. The future scope of the balance sheet is that Stakeholders will be able to review the balance sheet to understand the company's liquidity status and business performance.
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Professor, Department of Management Science, Tecnia Institute of Advanced Studies, Delhi, India (doctorypsingh@yahoo.com)
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