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A balance sheet lays out the ending balances in a company's asset, liability, and equity accounts as of the date stated on the report. The balance sheet is one of the key elements in the financial statements, of which the other documents are the income statement and the statement of cash flows
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International Journal of Economics & Management Sciences Open Access,Review of Public Administration and Management Open Access,Stock & Forex Trading Open Access,The Journal of Risk Finance, Journal of International Financial Management and Accounting, Accounting Forum, Journal of International Accounting, Auditing and Taxation, Journal of Accounting Education, Journal of Accounting, Auditing and Finance, Accounting History, Handbooks of Management Accounting Research, Accounting Education, Accounting History Review, Advances in Accounting.