balance sheet Definition

balance sheet

Definition

A quantitative summary of a company's financial condition at a specific point in time, including assets, liabilities and net worth. The first part of a balance sheet shows all the productive assets a company owns, and the second part shows all the financing methods (such as liabilities and shareholders' equity). also called statement of condition.

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balance sheet is ...

... part of the Accounting and Investor Relations subjects.

... #85 on our list of the most popular terms.

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