Rules and principles of a balance sheet

Docs en anglais | 2 pages | 30-10-2007 | Format : | Note : Non noté |

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Résumé

What is a balance sheet?

This document explains the rules and principles of a balance sheet. It also includes an example illustrating the theory. Really useful to learn financial terms.

Extract:

A balance sheet, in accounting, is a statement of the book value (valeur comptable) of a society or other organization at a particular date. It's at the end of the profit year, often at the same date of the fiscal year, on the 31th december but it's not an obligation. The income statement is realized before (...)

Contents:

I) Principles and definitions
II) Example

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