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May 16, 2026Open Access

The Concept of Balance Sheet and Its Role in the Accounting Process

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Authors

BQBoykobulova Iroda Jontemir qiziMZMadaminova Zebo

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Implication

This article analyzes the balance sheet's importance in accounting for banks, highlighting its structure and types.

Key Points

  • The aim is to analyze the balance sheet's role as a fundamental accounting document in banks.
  • Analysis based on local scientific literature
  • Examination of balance sheet structure and types
  • Evaluation of financial conditions reflected by balance sheets
  • Balance sheet shows equality of assets and liabilities in banks
  • Importance of balance sheets in reflecting banks' financial conditions is emphasized
  • Various types of balance sheets used in banking are discussed

Cite This Study

qizi et al. (2026) studied this question.

synapsesocial.com/papers/6a080a29a487c87a6a40c1a3https://doi.org/10.5281/zenodo.20181725
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1FALLACIES IN THE BALANCE-SHEET APPROACH.1946
  2. 2THE IMPORTANCE OF CLARITY IN BALANCE SHEET DISPLAY.1933
  3. 3THAT BALANCE-SHEET APPROACH.1935
  4. 4THE RELATION BETWEEN THE BALANCE SHEET AND THE PROFIT-AND-LOSS STATEMENT.1942
  5. 5FUNDAMENTALS OF ACCOUNTING IN BANKS2026