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mLine 1:
Line 1: − {{merge|Balance sheet}} −
after move, header no longer needed
A '''balance sheet''' is a one of the fundamental [[accounting]] [[statement]]. It provides a "snapshot" of a financial entity's assets, liabilities, and total equity at a fixed point in time. Less commonly, it is also referred to as a '''statement of financial position'''.<ref>[http://www.accountingcoach.com/terms/B/balance-sheet.html Balance sheet definition]</ref>
A '''balance sheet''' is a one of the fundamental [[accounting]] [[statement]]. It provides a "snapshot" of a financial entity's assets, liabilities, and total equity at a fixed point in time. Less commonly, it is also referred to as a '''statement of financial position'''.<ref>[http://www.accountingcoach.com/terms/B/balance-sheet.html Balance sheet definition]</ref>