1. Chapter 8 – Balance Sheets
Bölüm 8 - (Bîlanço)

2. Drawing up a balance sheet (Bilanço’nun hazırlanışı)
Let’s look again at the post income statement trial balance of B Swift(from Exhibit 7.3)

3. Draw up the balance sheet for B Swift

4. Non-current assets (Sabit Varlıklar)
Examples include:
Land and buildings
Fixtures and fittings
Machinery
Motor vehicle. Etc.

5. Current assets (Dönen varlıklar)
Include:
Inventory
Amounts receivable
Cash at bank
Cash in hand.

6. Liabilities (Borçlar)
Current liabilities (Kısa vadeli borçlar)
Example includes:
1. Bank Overdrafts
2. Accounts Payable
Non-current liabilities (Uzun vadeli borçlar)
1. Bank loans
2. Loans from other businesses.

7. A properly drawn up balance sheet (uygun-doğru şekilde bilanço hazırlamak)
A properly drawn up balance sheet should have five categories of entries(uygun-doğru bilanço’nun hazırlanması için beş kategoriden oluşan girişler gereklidir):
Non-current assets
Current assets
Current liabilities
Non-current liabilities
Capital.

9. A properly drawn up balance sheet