Реферат: A balance sheet

The following part “Read the balance sheet” shows us how balance sheet is broken into two sides. Assets are on the left side and the right side contains the company’s liabilities and shareholders’ equity. In this part also author stresses on different features of a balance sheet and how it can influence on our understanding in reading balance sheets.

And the last part “Analyze the Balance Sheet”gives us information aboutsome techniques used to analyze the information contained within the balance sheet. The main way this is done is through financial ratio analysis. Also, this part gives us detail information of using different techniques of analyzing balance sheet information.

So, as a conclusion, I can say that information outlined in this text is very useful for accountant and for their job. It makes easier for us to understand what is accounting information and how to use it.