Section 1: Nature and Purpose Of A Balance Sheet
1.1 The Nature of Assets
1.2 The Nature of Claims
1.3 The Relationship Between Assets Liabilities and Capital
1.4 Other Important Conventions
Section 2: Capital Revenue and Expenses
2.1 The Effect of Transactions On Capital
2.2 The Link Between the Profit and Loss Account and the Balance Sheet.
Section 3: The Presentation of the Balance Sheet
3.1 Classification of Assets and Liabilities
3.2 Balance Sheet Formats.
3.3 Miscellaneous Points On The Balance Sheet
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