A balance sheet or statement of financial position is the summary of the balances of an organization (or individual) at a particular point in time.
Assets: Assets are everything that a company owns that has future economic value. Assets can include: cash, investments, accounts receivable, supplies, buildings, inventory, equipment, etc.
Liabilities: Liabilities include the company’s obligations and financial debt: all accounts payable, loans, deferreed revenues, accounts payable, accrued expenses, mortgages, etc.
Equity: Shareholder’s equity is part of a company’s liabilities and includes the funds contributed by the owners plus the retained earnings.
This template is an Excel file. You can use it with Microsoft Excel or Google Spreadsheet.
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