THE BALANCE SHEET - FAME Maine
Sample Document
THE BALANCE SHEET
The Balance Sheet is a measure of the solvency of the business, and the degree of the owner¡¯s investment which, in the
last analysis, is the ¡°cushion¡± that protects creditors. Illustrated below is a typical balance sheet format (applicable to any type
of business).
Name of Company
Address
To
Balance Sheet As Of
CURRENT ASSETS:
LONG-TERM ASSETS:
20
? Cash on Hand and in Banks ........................... $
? Accounts Receivable .......................................
? Notes Receivable, Trade ..................................
? Notes Receivable, Other ..................................
? Inventory ........................................................
? Marketable Securities .....................................
? Other Current Assets ......................................
Total Current Assets:
? Real Estate......................................................
? Machinery & Equipment .................................
? Other Assets (attach list if needed) .................
? Deferred, Prepaid, Intangible Expenses ...........
Total Long-Term Assets:
Total Assets:
?
Notes
Payable,
Banks
......................................
$
CURRENT LIABILITIES:
? Notes Payable, Other .......................................
? Accounts Payable, Current .............................
? Accounts Payable, Past Due ............................
? Accrued Federal, State Income Taxes ..............
? Other Accrued Expenses .................................
? Current Portion Long-Term Debt ....................
? Other Current Liabilities .................................
Total Current Liabilities:
?
Mortgage
Debt
due
after
1 year ....................... $
LONG-TERM LIABILITIES:
? Equipment Debt due after 1 year ....................
? Other Long-Term Debt ....................................
Total Long-Term Liabilities:
? Capital Account (Corporate Only)....................
? Preferred Stock ................................................
? Common Stock ................................................
? Capital Surplus...............................................
? Retained Earnings ..........................................
Total Net Worth:
Total Liabilities and Net Worth:
$
$
$
$
$
$
$
NOTE: In order to complete the Balance Sheet properly, Total Assets must equal Total Liabilities plus Net Worth.
................
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