At one of financial affairs statements, it possesses in one point in time (settling day) which is and the like "property", it should pay, it is "debt" and the balance, the bill which collects "capital" to one and states. Those which make the financial situation in the fixed point in time of the enterprise clear.
The balance sheet, in debit capital the section "" in creditor (the right), this furthermore divides & classifies and expresses.
Debit Creditor
Current assets
Fixed assets
Current liabilities
Fixed liabilities
Net worth
When enterprise operates business activity, it is possible, from both sides to grasping & to analyze, it is used the financial property having kept & dropping is used, how (debit), whether those which how it supplies (creditor).
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