Balance Sheet ek photo/snapshot hai business di financial position di, ek particular date te — isme Assets, Liabilities aur Capital dikhaye jande hain.
| Liabilities | ₹ | Assets | ₹ |
|---|---|---|---|
| Capital | 3,00,000 | Computer (less Dep.) | 65,000 |
| Add: Net Profit | 75,000 | Furniture | 25,000 |
| Less: Drawings | (8,000) | Debtors | 47,500 |
| Creditors (Ravi Traders) | 50,000 | Closing Stock | 30,000 |
| Outstanding Salary | 5,000 | Cash & Bank | 3,10,500 |
| Total | 4,22,000 | Total | 4,22,000 |
Business Transaction se shuru hoke Journal → Ledger → Trial Balance → Trading A/c → P&L A/c → aur akhir wich Balance Sheet — ye poora cycle hi "Accounting" hai. Ithe se aage GST, Tally Prime practical, aur Company Accounts jaise advanced modules shuru hunde hain, jo agle phase wich cover karange.