SAMPLE BALANCE SHEET (in narrative format)



| |

|BALANCE SHEET OF       AS AT      /     /      |

| |$ |$ |$ |

|Current assets: | | | |

|      |      | | |

|      |      | | |

|      |      | | |

|      |      | | |

|Total current assets | | |      |

|Current liabilities: | | | |

|      | |      | |

|      | |      | |

|      | |      | |

|      | |      | |

|Total current liabilities | | |      |

|Working capital | | |      |

|(current assets – current liabilities) | | | |

|Fixed assets: | | | |

|      |      | | |

|      |      | | |

|      |      | | |

|      |      | | |

|Total fixed assets | | |      |

|Total net assets | | |      |

|(fixed assets + working capital) | | | |

|Owner’s equity: | | | |

|Capital | |      | |

|Less drawings | |      | |

| | |      | |

|Plus net profit / Less net loss | |      | |

|Total owner’s equity | | |      |

|(equal to total net assets) | | | |

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