This document defines key concepts related to balance sheets, including: - A balance sheet presents a company's assets, liabilities, and owner's equity at a given point in time. - Assets are classified as current or non-current, and liabilities are also classified as current or non-current. - Current assets include cash, short-term investments, receivables, and inventory. Non-current assets include fixed assets and intangible assets. - Current liabilities are debts due within one year, while non-current liabilities are debts due after one year, such as bonds or mortgages. - Owner's equity represents the ownership interest in the company's

1. READING BALANCE
GROUP 4 :
1. Devi Nur Fatmawati
2. Heraldy Agustian Ramdani
3. Lou Chien Gita Arista
4. Maulidifi Ajrin Karimata
5. Mutiara Steffanie Ayu Putri Lestari

2. Definition Of Balance Sheet
According to Munawir ( 2002 : 39 )
“ A balance sheet is a report that presents the
source of a company or its assets, liabilities or
debts and rights of the owners of the company
within the enterprise or the owner's capital at any
given moment. ”

3. Components Of Balance Sheet
Assets Liabilities Equity

4. The Existing Account Of Balance Sheet
Current
Assets
Non
Current
Assets
Current
Liabilities
Non
Current
Liabilities

5. Current Assets has a Classified :
1. Cash and Cash Equivalents
2. Short - Term Investments
3. Receivables
4. Inventory
The Existing Account Of Balance Sheet

6. The Existing Account Of Balance Sheet
Non – Current Assets has a classified :
1.Fixed Assets
2.Intangible Assets
3.Other Current Assets ( OCA )

7. The Existing Account Of Balance Sheet
Current Liabilities
Current liabilities is short term debt of the
company on the other party that must be paid in a
maximum period of one year.
Current Liabilities has 2 type :
1. Debts Can Be Determined Amount
2. Accountable Debt Amount

8. The Existing Account Of Balance Sheet
Non-Current Liabilities
Non current liabilities is long term debt that will
be paid in a longer period of more than one year
counted from the date of making the balance sheet
as of 31 December. The long term debt period can
be more than 5-20 years.
The Types of Debts are Not Smooth :
1. Mortgage debt
2. Bonds payable

9. The Existing Account Of Balance Sheet
Equity or capital
Equity is the amount of capital that describes a
person’s ownership rights over a company’s
assets.
Types of equity or capital
1. Paid up capital
2. Retained earning
3. Dividend
4. Stock

10. Balance Sheet of Form
Report Form
Account Form

11. Balance Sheet of Form
1. Report Form
The balance sheet is reportedly one page. On top of
the total assets listed below and below are presented
liability post and capital post.
2. Account Form
Assets are presented on the left and liabilities and
capital are placed on the right so that the presentation
is one-sided.

12. Space Orders and Places
Space order is an ordering of points,
objects, or events in space. (Oxford Living
Dictionaries).
Places
Place is a particular position, point, or area
in space; a location. (Oxford Living
Dictionaries).

13. The Division of Space Orders and Places:
1. Passive Spending
Is a business of the company to get funds to finance
its business, these is the sources of capital seen on
the credit side of the balance sheet.
2. Active spending
is a company's activity in using funds. This is seen on
the debit side of the balance sheet, there are posts
where funds are embedded.

17. Thank you