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Balance Sheet

The Balance Sheet shows a snapshot of your company’s assets, liabilities, and equity at a specific point in time. It is one of the core financial statements and is used to assess the financial health and net worth of your business.

Navigate to Finance > Balance Sheet from the main menu.

The Balance Sheet is an on-demand report. Configure the date and click Run to generate it.

  1. Set the As Of date (defaults to today).
  2. Click Run.

Once the report is generated, the following totals are shown:

MetricDescription
As OfThe date and fiscal year period of the report
Total AssetsThe sum of all asset account balances
Total LiabilitiesThe sum of all liability account balances
Total EquityThe sum of all equity account balances

If total assets do not equal total liabilities plus total equity, an imbalance warning is displayed. This indicates a data issue that should be investigated.

The Balance Sheet is organised into three sections, each broken down by subsection:

SubsectionDescription
Current AssetsShort-term assets expected to be converted to cash within a year (e.g. cash, bank accounts, accounts receivable)
Fixed AssetsLong-term assets such as equipment or property
Other AssetsAssets that do not fit the above categories
SubsectionDescription
Current LiabilitiesShort-term obligations due within a year (e.g. accounts payable, tax liability)
Long-Term LiabilitiesObligations due beyond a year
Other LiabilitiesLiabilities that do not fit the above categories
SubsectionDescription
Retained EarningsAccumulated profits retained in the business
Common StockInvested capital
Other EquityEquity items that do not fit the above categories

A Current Year Earnings line is included in the Equity section, representing the net income for the current fiscal year as calculated by the Profit & Loss statement.

Where a bank account is connected, the Balance Sheet may show two balances for that account:

  • The journal balance — the balance calculated from journal entries in Acqui.
  • The bank balance — the balance reported by the connected bank, shown in parentheses.

If these two figures differ, it indicates unreconciled transactions. Use the Banking page to review and reconcile outstanding items.