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A balance sheet is a financial statement that provides details concerning a company's assets, liabilities and shareholder equity. This information summarizes a company's overall financial health by revealing what it owns versus what it owes.


To construct a balance sheet, list all business transactions, assign items as assets, liabilities, or equity, and then perform a final account reconciliation. Balance sheets represent a statement of financial position at any given point in time and can change after a bu...


The figures found in the statement of cash flows are pulled directly from the changes in balance sheet accounts throughout the year for a company, explains John A. Tracy from the "Accounting Workbook For Dummies." The increases and decreases in balance sheet accounts ar...


An accounting balance sheet is a financial statement that reveals the financial position of a company at the end of a specified period, usually the last day of an accounting period. A standard accounting balance sheet has three parts: assets, liabilities and ownership c...


Even when such funds contain only cash, bond sinking funds are listed immediately after the 'current assets' on a balance sheet. The asset is part of the 'long-term asset' section and typically found under the "Investments" heading, according to the financial experts at...


A balance sheet gives a complete picture of a company's financials as of a certain date. Items on the balance sheet are put into real numbers so that company management and investors can see exactly how much money, or cash flow, the company has.


Download free balance sheets on SampleWords.com and Vertex42.com, as of 2015. Both websites feature balance sheet templates in Microsoft Excel format. SampleWords.com also features balance sheets in PDF format.