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Balance sheet is a statement of the financial position of a business that list all the assets, liabilities, and owner’s equity and shareholder’s equity at a particular point of time. A balance sheet is also called as a “statement of financial position”. A balance sheet is a snapshot representing the state of a company’s finances (what it owns and owes) as a date of publication. It is a summary of all the financial balances of an individual or an organization, whether it be a sole proprietorship, a business partnership, a corporation, a private limited companies or other organizations.
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