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In accordance with articles 178 to 184 of Law nr. 6,404/76, the Balance Sheet must contain the following account groups:
Balance Sheet
ASSETS | LIABILITIES |
Short term Assets | Current Liabilities |
Cash and cash equivalents | Payables to Suppliers |
Short-term Receivables | Financial Liabilities |
Accounts Receivable from Customers | Tax Liabilities |
Inventory | Labor Liabilities |
Taxes to be Reimbursed | Provisions |
Short-term Temporary Investments | |
|
Other Short-term Rights | Long-term Liabilities |
Pre-paid Expenses | Payables to Suppliers |
Financial Liabilities | |
Long-term Realizable Assets | Other Liabilities |
Accounts Receivable |
Other Credits | Deferred Income |
Long-term Temporary Investments |
Deferred Expenses | Net Equity |
Share Capital | |
Permanent Assets | Reserves |
Investments | Accrued Profits and Losses |
Fixed Assets |
Deferred Charges |
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See Also
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