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Basics of Balance Sheet (Draft)

Learn the fundamentals of balance sheet, its purpose and key elements

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Basics of Balance Sheet (Draft)

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  15. This refers to the residual interest in the assets of the entity after deducting all its liabilities. The nature and type of equity depend on the organization structure and interest of the owners of the company. The types of equity differ whether the entity is a corporation, partnership and sole proprietorship. FIRST CIRCLE

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