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What Are the Key Differences Between Balance Sheets and Income Statements?

The main difference between balance sheets and income statements is what they show about a company’s finances.

Balance Sheet

A balance sheet gives a quick look at what a company owns and owes at a certain time. It’s like a snapshot of its finances. The main idea behind it is this:

Assets = Liabilities + Equity

  • Assets are what the company owns, like cash, buildings, or equipment.
  • Liabilities are what the company owes, like debts or bills.
  • Equity shows the owners' share after subtracting liabilities from assets.

For example, current assets could be cash or money due from customers. Long-term assets might include things like land or buildings. On the other side, current liabilities could be bills that are due soon, while long-term liabilities might be loans that take a while to pay off.

Income Statement

The income statement tells a different story. It sums up a company’s money received and spent over a period, like three months or a year. The main formula is:

Net Income = Revenues - Expenses

This statement shows how much money the company made and how much it spent. It includes important details like money earned from sales, the cost of goods sold, and other expenses.

Conclusion

To wrap it up, the balance sheet shows a company’s financial situation at one moment, while the income statement shows how well it has done over time. Knowing about both is important for understanding how healthy a company is financially.

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What Are the Key Differences Between Balance Sheets and Income Statements?

The main difference between balance sheets and income statements is what they show about a company’s finances.

Balance Sheet

A balance sheet gives a quick look at what a company owns and owes at a certain time. It’s like a snapshot of its finances. The main idea behind it is this:

Assets = Liabilities + Equity

  • Assets are what the company owns, like cash, buildings, or equipment.
  • Liabilities are what the company owes, like debts or bills.
  • Equity shows the owners' share after subtracting liabilities from assets.

For example, current assets could be cash or money due from customers. Long-term assets might include things like land or buildings. On the other side, current liabilities could be bills that are due soon, while long-term liabilities might be loans that take a while to pay off.

Income Statement

The income statement tells a different story. It sums up a company’s money received and spent over a period, like three months or a year. The main formula is:

Net Income = Revenues - Expenses

This statement shows how much money the company made and how much it spent. It includes important details like money earned from sales, the cost of goods sold, and other expenses.

Conclusion

To wrap it up, the balance sheet shows a company’s financial situation at one moment, while the income statement shows how well it has done over time. Knowing about both is important for understanding how healthy a company is financially.

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