Balance Sheet
A balance sheet is a financial statement that reports a company's assets, liabilities, and equity at a specific point in time. It provides a snapshot of what a company owns and owes, as well as the amount invested by shareholders. In a balance sheet, assets are listed in order of liquidity, with the most liquid assets such as cash and accounts receivable listed first. Liabilities are listed in order of maturity, with the most immediate liabilities such as accounts payable listed first. Equity represents the residual interest in the assets of the company after deducting liabilities. A balance sheet is an important tool for investors, creditors, and analysts to evaluate a company's financial health and performance.
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