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महाराष्ट्र राज्य शिक्षण मंडळएचएससी वाणिज्य (इंग्रजी माध्यम) इयत्ता १२ वी

Balance Sheet is an Account of Business Result. - Book Keeping and Accountancy

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प्रश्न

Balance Sheet is an account of business result.
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उत्तर

False

Explanation:

Balance Sheet is not an account but a statement that shows the financial position of a business on a particular date. It presents the value of assets and liabilities of a business. However, it is the Profit and Loss Account that reflects the net results of a business i.e. whether the business has earned profits or has suffered losses.

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2009-2010 (March)

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