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How to present the Balance Sheet


The Balance Sheet is a summary of what the company really has on a given date. Learn to present it the right way and know the profitability of your company.

When preparing the balance sheet, the entrepreneur obtains valuable information about his business, such as the status of his debts, what he must collect or the availability of money at the time or in the near future.

In short, it is a clear and simple photograph of what an entrepreneur has on the date it is made.

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Not only its calculation is essential for the business, but also its presentation will be vital for a correct interpretation and understanding on the part of all involved; In addition, there are certain rules for this document to be valid.

The forms of presentation of the general balance are three and here we explain them to you. Take note:

1. Account

It is the most usual presentation. The asset is shown on the left side, the liability, and capital on the right side, which is assets equal to liabilities plus capital.

2. Report

It is a vertical presentation, showing the assets first, then the liabilities and finally the capital, that is, assets fewer liabilities equal to capital.

3. Financial condition

The working capital is obtained, which is the difference between current assets and liabilities; increasing non-current assets and deducting non-current liabilities.

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On the other hand, it is also very important that you comply with certain presentation rules. Since, in the presentation of a balance sheet, some data must be provided and certain rules must be followed, which are called general presentation rules and are:


  • Company Name or Owner Name
  • Indication that it is a balance sheet or statement of financial position.
  • Formulation Date


  • Name and detailed value of each of the accounts that make up the asset
  • Name and detailed value of each of the accounts that make up the liability
  • Amount of accounting capital
  • Subtotal and total cuts clearly indicated.
  • Currency in which the state is expressed.


  • Of the accountant who made and authorized
  • From the owner or legal manager of the business