BALANCE SHEET EXAMPLES

[Company Name]			Balance Sheet
		Date:
Assets		2014	2013
Current Assets
	Cash	11,874
	Accounts receivable
	Inventory
	Prepaid expenses
	Short-term investments
	Total current assets	11,874	-
Fixed (Long-Term) Assets
	Long-term investments	1,208
	Property, plant, and equipment	15,340
	(Less accumulated depreciation)	(2,200)
	Intangible assets
	Total fixed assets	14,348	-
Other Assets
	Deferred income tax
	Other
	Total Other Assets	-	-
Total Assets		26,222	-
Liabilities and Owner's Equity
Current Liabilities
	Accounts payable	8,060
	Short-term loans
	Income taxes payable	3,145
	Accrued salaries and wages
	Unearned revenue
	Current portion of long-term debt
	Total current liabilities	11,205	-
Long-Term Liabilities
	Long-term debt	3,450
	Deferred income tax
	Other
	Total long-term liabilities	3,450	-
Owner's Equity
	Owner's investment	7,178
	Retained earnings	4,389
	Other
	Total owner's equity	11,567	-
Total Liabilities and Owner's Equity		26,222	-
			{42}
Common Financial Ratios
Debt Ratio (Total Liabilities / Total Assets)		0.56
Current Ratio (Current Assets / Current Liabilities)		1.06
Working Capital (Current Assets - Current Liabilities)		669	-
Assets-to-Equity Ratio (Total Assets / Owner's Equity)		2.27
Debt-to-Equity Ratio (Total Liabilities / Owner's Equity)		1.27