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The Balance Sheet  

Place yourself in the role of one of the following stakeholders in a company: an investor, a creditor, or a manager. Summarize the information you would look for on each of the four basic financial statements, and explain why that information is pertinent to you. Include answers to two of the four questions below in your summary:

 o Why is the balance sheet important in order to understand the financial condition of the organization? 
o What types of accounts are found in the balance sheet, and how are the accounts arranged and grouped? 
o What types of business transactions add to the balances in each grouping of accounts on the balance sheet? 
o What types of information may users of the balance sheet discern by properly analyzing it?



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