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Connections between income statement and balance sheet

What Is A Balance Sheet | AccountingCoach
The amounts reported in the asset accounts and on the balance sheet reflect actual costs recorded at the time of a transaction. For example, let's say a company acquires 40 acres of land in the year 1950 at a cost of $20,000. Then, in 1990, it pays $400,000 for an adjacent 40-acre parcel.
Balance sheet — AccountingTools
Dec 09, 2018The balance sheet is a report that summarizes all of an entity's assets, liabilities, and equity as of a given point in time. It is typically used by lenders, investors, and creditors to estimate the liquidity of a business. The balance sheet is one of the documents included in The Balance Sheet Course · Statement of Cash Flows · Income Statement
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