What question did this study set out to answer?

The aim is to analyze the balance sheet's role as a fundamental accounting document in banks.

May 16, 2026Open Access

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

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

Abstract

This article provides an understanding of the balance sheet, which is the main document of accounting in banks. The balance sheet is based on the equality of assets and liabilities, its reflection of the financial condition of banks, and its role in the accounting process are analyzed based on local scientific literature. The structure, types, and its importance in the activities of banks are also highlighted

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Cite This Study

qizi et al. (Thu,) studied this question.

synapsesocial.com/papers/6a080a29a487c87a6a40c1a3 https://doi.org/https://doi.org/10.5281/zenodo.20181725

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