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  #   005-025 - Balance Sheet

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  This paper contains an actual format of the presentation of a Balance Sheet. Unfortunately many business people misunderstand the role of a Balance Sheet. This paper sets out a summary of a Balance Sheet, including commentary on: verification of items contained in the Balance Sheet meaning of "c ...[Read more](#hikashop_show_tabular_description)

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 This paper contains an actual format of the presentation of a Balance Sheet. Unfortunately many business people misunderstand the role of a Balance Sheet. This paper sets out a summary of a Balance Sheet, including commentary on:

- verification of items contained in the Balance Sheet
- meaning of "current portion"
- provision for depreciation
- meaning of "non current portion"
- what the left hand column of a Balance Sheet relates to