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Balance SheetBalance Sheet

How to reach itAccounting tab›Financial Accounting›Balance Sheet
इसे कहाँ पाएँAccounting tab›Financial Accounting›Balance Sheet
OverviewOverview

The Balance Sheet shows what the business owns (assets) against what it owes (liabilities and capital) as on a chosen date.

Balance Sheet dikhati hai ki business kya own karta hai (assets) uske against ki woh kya owe karta hai (liabilities aur capital), ek chuni hui date par.

Why it mattersयह क्यों ज़रूरी है
The overall financial-position snapshot — for the owner, the bank, or the CA.Overall financial-position ka snapshot — owner, bank, ya CA ke liye.
In detail

The Balance Sheet is a snapshot on a chosen date of what the business owns (assets — cash, bank, stock, debtors, fixed assets) against what it owes (liabilities and the owner's capital). The two sides always balance, because Assets = Liabilities + Capital.

It's the report the owner, bank or CA looks at for overall financial position. Like the P&L, it's built entirely from your ledger groups — so accurate grouping is all it needs.

Step by step
  1. Open it — Accounting tab → Financial Accounting → Balance Sheet (a two-sided T-Format Balance Sheet is also available).
  2. Set the as-on date.
  3. Choose Summarized or Detailed (Detailed appears when Control Room ‘Default Nature of Final Accounts’ = Detailed).
  4. Drill from group → ledger → voucher on any figure; export to share.
Example
Where do we stand? As on 31 Mar: assets (bank ₹3.4L + stock ₹6L + debtors ₹1.9L + fixed assets ₹2L) balance against liabilities (creditors ₹4L + loan ₹3L) plus capital ₹6.3L. Double-click ‘Sundry Debtors’ to see who makes up the ₹1.9L.
Tip
If an account shows on the wrong side, its ledger group is wrong — fix the group in the Ledger master.
Tip
Closing stock here comes from Stock Valuation (Basic → Stock).
Technical details · for support

Report defaults:

  1. Default date / hidden filters: Report Date Setting → Balance Sheet.
Detail mein

Balance Sheet ek chuni hui date ka snapshot hai jisme business jo own karta hai (assets — cash, bank, stock, debtors, fixed assets) uske against ki woh kya owe karta hai (liabilities aur owner ki capital). Dono sides hamesha balance hoti hain, kyunki Assets = Liabilities + Capital.

Ye woh report hai jo owner, bank ya CA overall financial position ke liye dekhte hain. P&L ki tarah, ye poori tarah aapke ledger groups se banti hai — to isko sirf accurate grouping chahiye.

Step by step
  1. Isko kholein — Accounting tab → Financial Accounting → Balance Sheet (ek do-taraf wala T-Format Balance Sheet bhi available hai).
  2. As-on date set karein.
  3. Summarized ya Detailed chunein (Detailed tab dikhta hai jab Control Room ‘Default Nature of Final Accounts’ = Detailed).
  4. Kisi bhi figure par group → ledger → voucher tak drill karein; share karne ke liye export karein.
Example
Hum kahan khade hain? 31 Mar ko: assets (bank ₹3.4L + stock ₹6L + debtors ₹1.9L + fixed assets ₹2L) liabilities (creditors ₹4L + loan ₹3L) plus capital ₹6.3L ke against balance hoti hain. ‘Sundry Debtors’ par double-click karke dekhein ki ₹1.9L kin se banta hai.
Tip
Agar koi account galat side par dikhe, to uska ledger group galat hai — Ledger master mein group theek karein.
Tip
Yahan closing stock Stock Valuation (Basic → Stock) se aata hai.
Technical details · for support

Report defaults:

  1. Default date / hidden filters: Report Date Setting → Balance Sheet.
Common questionsआम सवाल
An account shows on the wrong side of the Balance Sheet.Balance Sheet ki galat side par ek account dikh raha hai.
Its ledger group is wrong — fix the group on the Ledger master.
Uska ledger group galat hai — Ledger master par group theek karein.
Where does the closing stock figure come from?Closing stock ka figure kahan se aata hai?
From Stock Valuation (Basic → Stock), which uses the Control Room ‘Stock Valuation Method’.
Stock Valuation (Basic → Stock) se, jo Control Room ‘Stock Valuation Method’ use karta hai.
Why do the two sides always match?Dono sides hamesha match kyun hoti hain?
Because of double entry: Assets = Liabilities + Capital, always.
Double entry ki wajah se: Assets = Liabilities + Capital, hamesha.
Self Test · for support trainingSelf Test · support training के लिए
Not attemptedअभी नहीं किया

3 quick questions — pick an answer to see if it's right and why. For team practice; it doesn't affect your progress.3 छोटे सवाल — कोई answer चुनें और देखें सही है या नहीं, और क्यों। Team practice के लिए; इससे आपकी progress पर कोई असर नहीं पड़ता।

Q1.The Balance Sheet shows the position…Balance Sheet position dikhati hai…

Answer:जवाब: It's a snapshot as on a date; the P&L is over a period. Ye ek date par as-on snapshot hai; P&L ek period ke upar hoti hai.

Q2.The Balance Sheet equation is…Balance Sheet equation hai…

Answer:जवाब: Assets = Liabilities + Capital — that's why the two sides balance. Assets = Liabilities + Capital — isi liye dono sides balance hoti hain.

Q3.Closing stock on the Balance Sheet comes from…Balance Sheet par closing stock aata hai…

Answer:जवाब: It's taken from Stock Valuation, per the Control Room valuation method. Ye Stock Valuation se liya jaata hai, Control Room valuation method ke hisaab se.
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Profit & LossProfit & Loss
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Ledger GroupsLedger Groups