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Balance Sheet - Coggle Diagram
Balance Sheet
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Assets
= rights or other access to future economic benefits controlled by an entity as a result of past transactions
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Categorisation of Assets
Fixed assets
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e.g. buildings, machines, patents
Current assets
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e.g. inventories, accounts receivable, short-term investments
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Liability Categorisation
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Provisions
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e.g. warranties, restructuring, lawsuits
Shareholder's Equity
= residual interest, aka a claim on all assets not required to meet the business' liabilities
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