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hey everyone welcome back to my YouTube channel so in todays video lecture we are going to discuss the format of balance sheet which is applicable for any kind of organization companies and institutes so the first question which is arised that what is the balance sheet the balance sheet is a financial statement that gives us a snapshot of a businesss assets liabilities and Equity at a time and point on the left we have assets which is called the stuff that the businesses owns and on the right we have the stuff that the business owes liabilities and equity it it a business owes liability to third parties and Equity back to its owners the balance sheet is also known as the statement of financial position and dont forget that total assets must be equal to Total liabilities plus Equity because the balance sheet always have to keep the balance between both
