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3.2.5.2 Balance Sheet

The balance sheet provides a snapshot of a business's financial position at a point in time by listing its assets, liabilities, and equity. Assets are things owned by the business and are listed on the left side of the balance sheet, including current assets meant to be used within one year and fixed assets for longer term use. Liabilities are obligations owed, listed on the right side, separating current liabilities due within one year from non-current liabilities due after one year. Equity is calculated by deducting total liabilities from total assets.

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70 views2 pages

3.2.5.2 Balance Sheet

The balance sheet provides a snapshot of a business's financial position at a point in time by listing its assets, liabilities, and equity. Assets are things owned by the business and are listed on the left side of the balance sheet, including current assets meant to be used within one year and fixed assets for longer term use. Liabilities are obligations owed, listed on the right side, separating current liabilities due within one year from non-current liabilities due after one year. Equity is calculated by deducting total liabilities from total assets.

Uploaded by

andelka2
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© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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3.2.5.

2 Balance Sheet
The balance sheet represents a snapshot of the business
at a point in time identifying the assets, liabilities and equity
of the organisation.
 Assets – are typically things that a business owns and
are placed on the top, or left side, of the balance sheet
o Current Assets – Short Term

o Fixed Assets – Long Term

 Liabilities – are the obligations of the business and are


typically placed below the assets or alternatively on the
right side of the balance sheet
o Current Liabilities – Due to be paid within one year

from the date of the balance sheet


o Non-current Liabilities – Due to be paid after one year

from the date of the balance sheet


 Equity – is arrived at by deducting what the business
owes to others from what the organisation owns and is
entered below the assets and liabilities sections

3.2.5.2 Bilanca

Bilanca stanja predstavlja snimku poslovanja u trenutku


utvrđivanja imovine, obveza i kapitala organizacije.

Sredstva - obično su stvari koje poduzeće posjeduje i nalaze se


na vrhu ili s lijeve strane bilance
Kratkotrajna imovina
Dugotrajna imovina
Obveze - obveze su poslovanja i obično se nalaze ispod imovine
ili alternativno na desnoj strani bilance
Tekuće obveze - dospijevaju u roku od jedne godine od datuma
bilance
Dugoročne obveze - dospijevaju nakon jedne godine od datuma
bilance
Kapital - dolazi do odbijanja onoga što poduzeće duguje
drugima od onoga što organizacija posjeduje i unosi se ispod
odjeljaka imovine i obveza

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