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Business Analysis with Microsoft Excel, Third Edition by Conrad Carlberg

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Chapter 2. Balance Sheet: Current Assets

The balance sheet complements the income statement, discussed in Chapter 1, “Working with Income Statements.” You need both to keep track of your company’s financial status. It is termed a balance sheet because its two primary sections—Assets and Liabilities—must be in balance; that is, the total of the company’s assets must equal the total of its liabilities and its stockholders’ equity.

The balance sheet summarizes a company’s financial position at the end of a given period. Whether that ...

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