Example of Balance Sheet With Account Form

In this way, two pages are used; On the left, the Assets are classified in a classified manner, and on the right, the Liabilities and Stockholders' Equity.

Example: Horizontal shape

As can be seen, the total of the Assets is equal to the total of the Liabilities plus the Capital, which is why the Balance Sheet in the form of an account is based on the formula:
Assets = Liabilities + Capital
that expressed by means of literals is:
j A = P + C i
93 The above formula is known as the Balance Sheet formula.
To illustrate the above explanations, we include a sample Balance Sheet in the form of an account on the next page.
94 Annotation of amounts. In this case, only the third and fourth columns are used to record the amounts.
95 Third column. In this column the amount of each account is noted.
96 Fourth column. In this column the total of each group is noted, as well as the total of Assets, Liabilities and Capital.
97 The total of the Liabilities plus the Capital should be entered at the same level as the total Assets.

98 The lines that remain blank from Stockholders' Equity to total Liabilities plus Capital must be rendered useless by means of a broken line known as zeta.
99 The Balance Sheet should be practiced at the end of the exercise.
wo Exercise. It is the time between two consecutive balances, the period can be one year, six months, three months, etc.
The Balance Sheet is usually presented annually.