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The Right Side of the Balance Sheet |
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Page 1 of 2 Financial structure is the right side of the balance sheet. It reflects the stakeholders that have a claim against the assets. Here is a typical Capstone® balance sheet:
Typical Balance Sheet | ASSETS | LIABILITIES & OWNER'S EQUITY | | Cash | $4,000 | Accounts Payable | $7,000 | 7.0% | | Accounts Receivable | $9,000 | Current Debt | $6,000 | 6.0% | | Inventory | $11,000 | Long Term Debt | $37,000 | 37.0% | | Total Current Assets | $24,000 | Total Liabilities | $50,000 | 50.0% | | | | | | | | Plant and equipment | $114,000 | Common Stock | $21,000 | 21.0% | | Accum. Depreciation | ($38,000) | Retained Earnings | $29,000 | 29.0% | | Total Fixed Assets | $76,000 | Total Equity | $50,000 | 50.0% | | Total Assets | $100,000 | Total Liab. & O. E. | $100,000 | 100.0% |
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