The first hill I climbed... Wow what an amazing feeling. I swear in that moment I felt like I was going to give up and colapse right there. But strength came from nowhere and when I reached the top, the feeling of accomplishment was like no other.
The balance sheet is a snapshot at a single point in time of the company's accounts - covering its assets, liabilities and owners' equity. The purpose of the balance sheet is to give users an idea of the company's financial position along with displaying what the company owns and owes.
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