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To prepare a Balance Sheet, all the procedures required for the calculation and accounting of the Fiscal Year Results, with their respective deductions, shares and destinations of the said results must have been duly closed.

After these procedures, all the income accounts will be without balance in the organization's General Ledger; therefore, only the assets accounts, to be used when preparing the Balance Sheet, will have balance.

To facilitate the preparation of the Balance Sheet, the accountant usually prepares beforehand, a Trial Balance, composed by the assets accounts that will maintain the balances after the procedures required the calculation and accounting of the Fiscal Year Result have been concluded.

Finally, to prepare the Balance Sheet, the accountant must structure it according to sections 178 through 184 of Law No. 6,404/76.