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What is the balance sheet?

  • Management Dictionary
  • Accounting and editing, Management Control

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The balance sheet is a key document that provides a snapshot of a company’s financial position at a given point in time. It is structured into two main parts: assets, representing what the company owns, and liabilities, representing what it owes. Assets are divided into fixed assets (intended to remain in the company long-term) and current assets (easily convertible into cash, such as inventory, receivables, or cash on hand). Liabilities include equity, provisions for risks and charges, as well as debts. The balance sheet allows for an assessment of the company’s financial health by providing an overview of its resources and obligations. It is often complemented by other financial statements, such as the income statement, and financial indicators to refine the analysis of the company’s financial condition.

Mots clés
  • Asset, Balance sheet, Current asset, Dépréciation, equity, Financial health, Fixed assets, Impairment, Liabilities, Liability

Auteur.e(s)

BOLLINGER Sophie
Maitre de conférences
Faculté des Sciences Economiques et de Gestion Strasbourg

Institution(s)

Vidéos de la même institution

03:52

Entrepreneurial ecosystems in France and Norway

This research compares student entrepreneurial ecosystems in France and Norway, focusing on how students access support, resources, and networks. In France, the system is centralized, driven by key actors like Student Hubs for Innovation, Transfer and Entrepreneurship, called PEPITE. In Norway, it is open and collaborative, with strong student associations and community ties. Using interviews and social network analysis, I explored the access and the circulation of information among actors in student entrepreneurial ecosystems. The results reveal different paths to innovation shaped by culture, policy, and education. Supporting student entrepreneurship is not just about funding or training. It’s about building inclusive ecosystems where students, mentors, and institutions work together.
HU Dijia - Faculté des Sciences Economiques et de Gestion Strasbourg |
  • Master Thesis
  • Entrepreneurship, Innovation Management
02:48

What is the income statement ?

The income statement is an essential document in accounting, showing the evolution of a company's income and expenses over a period, unlike the balance sheet which captures a situation at a precise moment. It is divided into three categories: operating (routine activities), financial (financing operations) and exceptional (specific events). The income statement influences economic performance and profitability, helping to guide decisions.
BOLLINGER Sophie - Faculté des Sciences Economiques et de Gestion Strasbourg |
  • Management Dictionary
  • Accounting and editing, Corporate and Market Finance
03:19

What is the SDGs ?

The Sustainable Development Goals (SDGs) are 17 objectives adopted in 2015 by the United Nations to simultaneously address global economic, social, and environmental challenges by 2030. They cover a wide range of issues such as the eradication of poverty, universal access to quality education, the preservation of ecosystems, sustainable resource management, and the fight against climate change. For companies, adopting the SDGs represents a major strategic opportunity: it allows them to strengthen their social and environmental responsibility, improve their brand image, attract ethically conscious investors, while ensuring their long-term economic performance. However, successfully integrating them requires a strong commitment and real mobilization from all stakeholders inside and outside the company.
BOLLINGER Sophie - Faculté des Sciences Economiques et de Gestion Strasbourg |
  • Management Dictionary
  • Sustainable Development and CSR
02:59

What is environmental accounting ?

Environmental accounting aims to conserve natural capital, as traditional accounting does for financial assets, by valuing companies that promote the environment. The goal is to help companies integrate the costs associated with environmental impacts into their financial decisions. There are several types of environmental accounting: physical accounting (measuring resource flows such as water), monetary accounting (financial valuation of environmental costs), and ecological accounting (valuing ecosystem services).
BOLLINGER Sophie - Faculté des Sciences Economiques et de Gestion Strasbourg |
  • Management Dictionary
  • Accounting and editing, Management Control

Vidéos de la même thématique

  • 00:03:41

What is offsetting?

Offsetting means offsetting assets and liabilities and only reporting the net values in the financial statements. Whether offsetting should be allowed remains the largest difference between US and international accounting standards. Banning offsetting will have a significant impact on the financial statements, especially the banks. Hence, US banks stay firmly opposed to restricting offsetting in accounting due to great negative impact on the banks capital ratios.
ZHANG John - FNEGE |
  • Management Dictionary
  • Accounting and editing
  • 00:04:24

Do Wealth Managers Understand Codes of Conduct and Their Ethical Dilemmas?

How do wealth managers understand and comply with the social norms embedded in banks’ codes of conduct (CoC), and how do they cope with ethical dilemmas? To answer these and related questions, we conduct a nonincentivized online survey with wealth management employees of the Swiss legal entity of a large multinational bank. We used situational judgment questions to estimate the comprehension and the level of expected adherence to the CoC principles.
LOMBARD Ewa - MONTPELLIER Business School |
  • Research
  • Accounting and editing, Governance
Accounting and editing
Management Control

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