the balance sheet

                Balance sheet or statement of financial position (English: the balance sheet or statement of financial position) is part of the financial statements of an entity that resulted in an accounting period that indicates the entity's financial position at the end of the period. Balance consists of three elements, namely assets, liabilities, and equity associated with the following accounting equation:

• assets = liabilities + equity

The information can be presented in the balance sheet include the position of the source of wealth and source of financing entities to acquire property such entity during an accounting period (quarterly, quarterly, or annually).
For the liquidity level of classified assets (easily cashed). Classification for assets:
a. Current assets (Current assets)
b. Fixed assets (fixed assets)
• Current assets

consists of all the assets of the easy money made in a relatively short period of time. Current assets generally consist of:
1. Cash: cash, money in bank, checks, money orders, and savings in the bank.
2. Notes Receivable (Not Receivable): letter of promise (promissory note) which comes from one's ability to pay on a certain date. Notes (promissory note) can be sold immediately for cash.
3. Accounts Receivable (Accounts Receivable): the bill to the customer either individuals or corporations as a result of corporate activities accounts generally have a fixed time period in accordance with the agreement.
4. Inventory (Merchandise Inventory): consists of merchandise that had been purchased for resale in the ordinary course of the company.
5. Supplies Stores (Store Sapplies): namely, all store fixtures such as wrapping paper, packing crates, cartons and so on.
6. Office Supplies (Office Supplies): consists of writing tools such as typewriter paper, stencil paper, pencils, envelopes, blank-blank letters, and so forth.
7. Expenses paid in advance (Prepaid expence): ie all the costs have been paid in advance, although not yet his time. Because these costs have been paid in advance, then we have a bill. Example: The lease payment.
• Fixed Assets (Fixed / Plant Assets)
consists of assets that are relatively fixed and have a turnover period of more than one year. Assets can be tangible or intangible. The existence of these fixed assets to run the activities of the company is not for sale. These include among others:
A. Office Equipment (Office Equipment): uaitu durable office equipment
such as: tables, chairs, filing cabinets, typewriters and other equipment.
2. Tool carrier (Delivery Equipment): means a company that used to transport goods such as trucks, carts, and so forth.
3. Warehouse (Building): building a company that is good for business premises such as shops or offices.
4. Machinery (Machinery): ie machines for memperoduksi goods such as printing machines, spinning machines, weaving, and so forth.
5. Tools (tools): the tools to run a company such as lock, clamp, jack, and so forth.
This is the group which include property account, the company grew, the more
many of the treasures either current assets or fixed assets.
Liabilities (liabilities) is a firm obligation to pay to third parties (creditors). Liabilities (liabilities) in accordance with a period or age is divided into:
1. Short-term debt (current liabilities)
2. Long-term debt (long term liabilities)

Short-term debt, the debt must be repaid no later than the age of one year of this debt. Which includes short-term debt include:
1. Notes Payable / Notes Payable: ie money orders that we have to pay to another party we ever gave her. Usually the age of the debt notes is 30 days, 60 days, or 90 days.
2. Accounts Payable (Accounts Payable): debts to suppliers (suppliers) that is within the framework of corporate debt, or debt due to unpaid purchase.
3. Costs to be paid: the costs that we have not been paying off in a particular accounting period.

For example, salary debts, debt and debt pay other expenses.
Long-term debt (long term liabilities), which includes all debt is debt for which payment is relatively long. Such as bond debt (bonds payable), mortgage debt (mortgage payable), and so forth.
The final component of liabilities is the capital (capital). Capital / capital obtained from the difference or value of more assets with liabilities. This value is the right of the owner of the company.

Technically, the order of preparation of the Balance Sheet are as follows:
1. Write the name of the company.
2. Write a report type, in this case the Balance Sheet.
3. Write the company's current financial situation was reported, for example, date, month and given year.
4. Presenting assets, liabilities and capital prepared in accordance with the provisions of, and accounting principles Indonesia.

Preparation of the Balance Sheet can be done in two ways:
1. Report form (Staffel)
2. Form Scontro

Sources taken from the compilation Balance Balance paper strip with the following conditions:
a. to list on the asset side debit balance.
b. obligation to balance the data in the lane next to the credits.
c. to capital is taken from the end of the statement of changes in the capital of capital.

Conclusion: The Balance Sheet is a report that contains the property (assets), liabilities or obligations on other parties (liebilities) and its capital (capital) of a company at any given moment.

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