Intangible assets refer to identifiable non-monetary assets that have no physical form and are owned or controlled by enterprises. Intangible assets can be divided into broad sense and narrow sense. Intangible assets in a broad sense include monetary funds, accounts receivable, financial assets, long-term equity investment, patent rights, trademark rights and so on. Because they have no material entity, they show some legal rights or technologies. But intangible assets are usually understood in a narrow sense in accounting, that is, patent rights and trademark rights are called intangible assets.
Intangible assets generally include:
(1) patent right: refers to the exclusive right granted by the national patent authority to the applicant for a patent for invention and creation within the statutory time limit, including the patent right for invention, the patent right for utility model and the patent right for design.
(2) Non-patented technology: also known as proprietary technology, refers to various technologies and proprietary technologies that are not known to the outside world, should be adopted in production and business activities, and can bring economic benefits without legal protection.
(3) Trademark right: refers to the right to use a specific name or design exclusively on a specific commodity or product.
(4) Copyright: Some special rights enjoyed by producers in accordance with the law for the literary, scientific and artistic works they create.
(5) Franchising: also known as franchising and franchise, refers to the right of an enterprise to operate or sell a specific commodity in a certain area or the right of an enterprise to accept another enterprise's use of its trademark, trade name, technical secret, etc.
(6) Land use right: refers to the right that the state allows enterprises to develop, utilize and operate state-owned land within a certain period of time.
(7) Business secrets
Whether the original value of intangible assets minus the net amortized value in the balance sheet is 1, and the intangible assets in the balance sheet shall be filled in according to the original value of intangible assets minus the accumulated net amortized value.
2) The "intangible assets" project reflects the intangible assets held by enterprises, including patents, non-patented technologies, trademarks, copyrights and land use rights. This item shall be filled in according to the ending balance of intangible assets, minus the ending balance of the subject of "accumulated amortization and provision for impairment of intangible assets".
How to fill in the balance sheet? Accounts receivable are listed according to the ending balance of accounts receivable (generally debit balance) minus the amount of bad debt provision.
If the prepayment is the debit balance at the end of the period, it should be directly filled in the prepayment in the balance sheet; If the ending credit balance is accounts payable, it should be filled in the "accounts payable" column in the balance sheet.
Making a balance sheet is not clear in one or two sentences here.
There are various methods of compiling reports in my Baidu space. I suggest you refer to them.
The general process of preparing the balance sheet is as follows (for reference only):
Fill in voucher 2. Summarize the audited vouchers 3. Fill in the general ledger according to the summarized vouchers and make the balance sheet 4. Prepare the balance sheet according to the balance sheet.
Attached:
(1) Notes on Balance Sheet Preparation
1. This table reflects all assets, liabilities and owners' equity of small enterprises on a certain date.
2. The figures in the column of "at the beginning of the year" in the table shall be filled in according to the figures in the column of "at the end of last year" in the balance sheet. If the project names and contents specified in this year's balance sheet are inconsistent with those of last year, the project names and figures in the balance sheet at the end of last year shall be adjusted in accordance with the provisions of this year, and filled in the column of "the number of the beginning of the year" in this table.
3. Contents and filling methods of the item "Number at the end of the term" in this form:
(1) The "monetary fund" item reflects the total amount of cash on hand, bank settlement deposits, foreign deposits and bank draft deposits of small enterprises. This item should be filled out according to the total ending balance of the subjects of "cash", "bank deposit" and "other monetary funds".
(2) "Short-term investment" projects reflect various stocks and bonds. Assets purchased by small enterprises that are ready to be realized at any time and held for no more than 65,438+0 years (including 65,438+0 years), minus the net amount after depreciation. This course should be based on the final balance of the "short-term investment" subject, minus the final balance of the "short-term investment impairment reserve" subject.
(3) "Bills Receivable" refers to bills receivable that have not been received by small enterprises and discounted to banks, including commercial bank acceptance bills and bank acceptance bills. This item should be filled in according to the ending balance of "notes receivable". Bills receivable that have been discounted to the bank and transferred by endorsement are not included in this project, and discounted commercial acceptance bills should be disclosed separately in the notes to the accounting statements.
(4) The project of "Dividends Receivable" reflects the cash dividends and interest that small enterprises should receive for equity investment and debt investment, and the profits receivable by other units are also included in this project. This item should be filled out according to the ending balance of the subject of "dividends receivable".
(5) The "accounts receivable" item reflects all kinds of money that small enterprises should collect from purchasing units for selling goods, products and providing services, minus the provision for bad debts. This item shall be filled in according to the total ending debit balance of each detailed account under the account receivable, minus the ending balance of bad debt provision of accounts receivable under the account bad debt provision. If there is a credit balance in the "accounts receivable" detailed account at the end of the period, the item of "accounts received in advance" should be added to this table.
(6) "Other receivables" reflects the receivables and temporary payments of small enterprises to other units and individuals, and the balance after deducting the provision for bad debts. This item shall be filled in according to the ending balance of other receivables, after deducting the bad debt provision of other receivables in the bad debt provision account.
(7) The "inventory" item reflects the net realizable value of various inventories of small enterprises at the end of the period, including various materials, commodities, in-process products, semi-finished products, packaging materials, low-value consumables, and goods on consignment. This item should be filled out according to the total ending balance of materials, materials, low-value consumables, inventory goods, materials for processing, goods for consignment, production costs and other subjects, minus the ending balance of inventory depreciation reserve. Enterprises that use planned cost accounting for materials and planned cost accounting or selling price accounting for inventory goods shall fill in the column according to the difference between material cost and commodity price after addition and subtraction.
(8) The item of "prepaid expenses" reflects the expenses that have been paid by small enterprises but should be amortized in the future. Other prepaid expenses whose amortization period exceeds 1 year (excluding 1 year) should be reflected in the item of "long-term prepaid expenses" in this table and not included in this item. This item should be filled out according to the ending balance of the "prepaid expenses" subject. The part of "long-term deferred expenses" that will expire in 1 year is also reflected in this project.
(9) "Other current assets" reflects other current assets of small enterprises other than the above-mentioned current assets, and this item should be filled in according to the ending balance of relevant subjects.
(10) The "long-term equity investment" project reflects the book balance of various equity investments that small enterprises are not prepared to realize within 1 year (including 1 year). This item should be filled out according to the ending balance of the subject of "long-term equity investment".
(1 1) The "long-term debt investment" project reflects the book balance of various debt investments that small enterprises are not prepared to realize within 1 year (including 1 year). Among the long-term debt investments, the long-term debt investment due in 1 year should be reflected separately in the item "Long-term debt investment due in 1 year" under current assets. This project should be filled out according to the analysis of the ending balance of the subject of "long-term debt investment".
(12) The items of "original price of fixed assets" and "accumulated depreciation" reflect the original price and accumulated depreciation of various fixed assets of small enterprises. The original price and depreciation of fixed assets leased by financing are also included. The original price of financing leased fixed assets shall be reflected separately in the notes to the accounting statements. These two items should be filled in according to the ending balance of subjects such as "fixed assets" and "accumulated depreciation".
(13) The project "Engineering Materials" reflects the actual cost of unused engineering materials in various projects of small enterprises. This project should be filled out according to the final balance of the subject of "engineering materials".
(14) The "construction in progress" project reflects the actual expenditure of various unfinished projects of small enterprises at the end of the period, including the value of equipment delivered and installed, materials consumed by unfinished construction and installation projects, wages and expenses, prepaid outsourcing project price, and book balance of completed and installed projects that have not been delivered. This project should be filled out according to the final balance of the project under construction.
(15) The "Fixed Assets Clearing" project reflects the book value of fixed assets cleared by small enterprises due to sale, damage, scrapping and other reasons, as well as the difference of various amounts such as clearing expenses and incomings incurred in the process of clearing fixed assets. This project should be filled out according to the final debit balance of the "fixed assets cleaning" subject; For example, the credit balance at the end of "fixed assets liquidation" is filled with "-".
(16) The "intangible assets" item reflects the book balance of intangible assets held by small enterprises. This item should be filled out according to the ending balance of the intangible assets.
(17) The "long-term deferred expenses" project reflects the expenses that have not been amortized by small enterprises for more than 1 year (excluding 1 year). The part of long-term prepaid expenses whose amortization time is within 1 year (including 1 year) is filled in the item of "prepaid expenses" in this table. This item shall be filled in according to the ending balance of "long-term deferred expenses" minus the amount to be amortized in 1 year (inclusive).
(18) "Other long-term assets, reflecting other long-term assets of small enterprises except the above assets. This item should be filled out according to the ending balance of relevant subjects.
(19) The "short-term loan" project reflects the loans borrowed by small enterprises within 1 year (inclusive) and not yet returned. This project should be filled out according to the ending balance of the "short-term loan" subject.
(20) The "notes payable" item reflects the notes payable that have not yet expired and are issued and accepted by small enterprises to offset the payment for goods, including bank acceptance bills and commercial acceptance bills. This item should be filled out according to the ending balance of the "notes payable" subject.
(2 1) The "accounts payable" item reflects the amount payable to suppliers by small enterprises for purchasing raw materials, commodities and accepting labor services. This item shall be filled out according to the total ending credit balance of all relevant detailed accounts under "Accounts Payable"; If the debit balance of each detailed account of the account payable at the end of the period, the item of "prepaid account" should be added to this table.
(22) "Payable wages" project, reflecting the unpaid wages of small enterprises. This item should be filled out according to the final credit balance of the "Payable Wages" subject. For example, the debit balance at the end of "Payable Wages" is filled with "-".
(23) The item "welfare funds payable" reflects the ending balance of welfare funds withdrawn by small enterprises. This item should be filled out according to the final balance of the subject of "welfare expenses payable".
(24) The "profit payable" item reflects the unpaid cash dividends or profits of small enterprises. This item should be filled out according to the ending balance of the "profit payable" subject.
(25) The "tax payable" item reflects various taxes that have not been paid, overpaid or withheld by small enterprises at the end of the period. This item should be filled out according to the final credit balance of the subject of "tax payable"; For example, the debit balance at the end of the "tax payable" subject is filled with "-".
(26) "Other payables" project reflects the payables of small enterprises except taxes and profits payable. This item shall be filled out according to the ending credit balance of other payables; For example, the debit balance at the end of "other payables" is filled with "-".
(27) "Other payables" refers to all payables and temporary receipts received by small enterprises from other units and individuals. This item should be filled out according to the ending balance of other payables.
(28) "Accrued expenses" refers to the expenses that have been accrued and included in the cost of small enterprises but have not been paid. This item should be filled out according to the final credit balance of the "accrued expenses" subject. If the ending debit balance of "accrued expenses" is reflected in the "prepaid expenses" item, it is not included in this item.
(29) "Other current liabilities" reflects other current liabilities of small enterprises except the above-mentioned current liabilities.
(30) The "long-term loan" project reflects the loan principal and interest borrowed by small enterprises with a term of more than 65,438+0 years (excluding 65,438+0 years). This project should be filled out according to the ending balance of the "long-term loan" subject.
(3 1) The "long-term payables" project reflects various long-term payables of small enterprises except long-term loans. This item should be filled out according to the ending balance of "long-term payables".
(32) "Other long-term liabilities" reflects other long-term liabilities of small enterprises other than the above-mentioned long-term liabilities, including the balance that small enterprises accepted donations and included in the "value of assets to be transferred" but did not transfer to capital reserve. This item should be filled out according to the ending balance of relevant subjects. The above-mentioned long-term liabilities will be due in 1 year (including 1 year), which shall be separately reflected in the item "Long-term liabilities due in 1 year". The above-mentioned long-term liabilities are deducted according to the ending balance of related subjects, and will be paid within 1 year (inclusive)! The amount after long-term liabilities in this period is filled in.
(33) The "paid-in capital" project reflects the total amount of capital actually invested by investors in small enterprises. This item shall be filled out according to the ending balance of paid-in capital account.
(34) The "capital reserve" item reflects the ending balance of the capital reserve of small enterprises. This item should be filled out according to the ending balance of the "capital reserve" subject.
(35) The "surplus reserve" item reflects the ending balance of the surplus reserve of small enterprises. This item should be filled out according to the ending balance of the "surplus reserve" subject. Among them, the "statutory public welfare fund" should be filled out according to the final balance of the detailed account of "statutory public welfare fund" under the title of "surplus reserve".
(36) The "undistributed profits" project reflects the undistributed profits of small enterprises. This item should be filled out according to the balance of the subjects of "profit this year" and "profit distribution". Uncompensated losses are marked with "-"in this project.
Blessing ~ ~ ~
Fill in the balance sheet truthfully, including cash, bank deposits, fixed assets, accounts receivable, other receivables, salaries payable to employees (annual salary), welfare expenses payable, paid-in capital (registered capital), surplus reserves, undistributed profits, etc. There are also several categories, such as summarizing the taxes paid throughout the year, filling them in the paid column of the income statement, operating expenses and management expenses. ...
Only write the actual account of the enterprise, and omit what is not.
1, the number of this month is the amount of this month, the amount of this year is1-March, and the accumulated amount of last year is1-March.
2. The opening balance is the same. The opening balance of 20 10 is the year-end balance of 2009, which is the same every month.
3. What is your major in accounting?
How to fill in the balance sheet with incomplete information
Statement of balance sheet preparation
1. This table reflects all assets, liabilities and owners' equity of small enterprises on a certain date.
2. The figures in the column of "Number at the beginning of the year" in this table should be filled in according to the figures in the column of "Number at the end of the year" in the balance sheet. If the project names and contents specified in this year's balance sheet are inconsistent with those of last year, the project names and figures in the balance sheet at the end of last year shall be adjusted in accordance with the provisions of this year, and filled in the column of "the number of the beginning of the year" in this table.
3. Contents and filling methods of the item "Number at the end of the term" in this form:
(1) The "monetary fund" item reflects the total amount of cash on hand, deposits from bank settlement households, deposits in different places, bank draft deposits, etc. of small enterprises. This item should be filled in according to the total ending balance of "cash", "bank deposit" and "other monetary funds". Subject: format of accounting statements of listed companies (balance sheet, income statement, cash flow statement, statement of changes in owners' equity).
(2) The "short-term investment" item reflects all kinds of stocks and bonds that can be realized at any time and are ready to be realized at any time, with the holding time not exceeding 1 year (including 1 year), minus the net amount after the provision for impairment has been made. This item shall be filled in according to the ending balance of the "short-term investment" subject minus the ending balance of the "short-term investment impairment reserve" subject.
(3) "Bills Receivable" refers to bills receivable that have not been received by small enterprises and discounted to banks, including commercial acceptance bills and bank acceptance bills. This item should be filled in according to the ending balance of "notes receivable". Bills receivable that have been discounted to the bank and transferred by endorsement are not included in this project, and discounted commercial acceptance bills should be disclosed separately in the notes to the accounting statements.
(4) "Dividend receivable project, which reflects the cash dividends and interest receivable from other units by small enterprises due to equity investment and debt investment, is also included in this project. This item should be filled out according to the ending balance of the subject of "dividends receivable".
(5) The "accounts receivable" item reflects all kinds of money that small enterprises should collect from purchasing units for selling goods, products and providing services, minus the provision for bad debts. This item shall be filled in according to the total ending debit balance of each detailed account under the account receivable, minus the ending balance of bad debt provision of accounts receivable under the account bad debt provision.
If there is a credit balance in the "accounts receivable" detailed account at the end of the period, the item of "accounts received in advance" should be added to this table.
(6) "Other receivables" reflects the receivables and temporary payments issued by small enterprises to other units and individuals, minus the provision for bad debts. This item should be filled in according to the ending balance of "other receivables" in the subject of "bad debt provision" minus the ending balance of "other receivables" bad debt provision.
(7) The "inventory" item reflects the net realizable value of various inventories of small enterprises at the end of the period, including various materials, commodities, in-process products, semi-finished products, packaging materials, low-value consumables, and goods on consignment. This item should be filled out according to the total ending balance of materials, materials, low-value consumables, inventory goods, materials for processing, goods for consignment, production costs and other subjects, minus the ending balance of inventory depreciation reserve. Enterprises that use planned cost accounting for materials and planned cost accounting or selling price accounting for inventory goods shall fill in the column according to the difference between material cost and commodity price after addition and subtraction.
(8) The item of "prepaid expenses" reflects the expenses that have been paid by small enterprises but should be amortized in the future. Other prepaid expenses whose amortization period exceeds 1 year (excluding 1 year) should be reflected in the item of "long-term prepaid expenses" in this table and not included in this item. This item should be filled out according to the ending balance of the "prepaid expenses" subject. The part of "long-term deferred expenses" that will expire in 1 year is also reflected in this project.
(9) "Other current assets" reflects other current assets of small enterprises other than the above-mentioned current assets, and this item should be filled in according to the ending balance of relevant subjects.
(10) The "long-term equity investment" project reflects the book balance of various equity investments that small enterprises are not prepared to realize within 1 year (including 1 year). This item should be filled out according to the ending balance of the subject of "long-term equity investment".
(1 1) The "long-term debt investment" project reflects the book balance of various debt investments that small enterprises are not prepared to realize within 1 year (including 1 year). Among the long-term debt investments, the long-term debt investment due in 1 year should be reflected separately in the item "Long-term debt investment due in 1 year" under current assets. This project should be filled out according to the analysis of the ending balance of the subject of "long-term debt investment".
(12) The items of "original price of fixed assets" and "accumulated depreciation" reflect the original price and accumulated depreciation of various fixed assets of small enterprises. The original price and depreciation of fixed assets leased by financing are also included. The original price of financing leased fixed assets shall be reflected separately in the notes to the accounting statements. These two items should be filled in according to the ending balance of subjects such as "fixed assets" and "accumulated depreciation".
(13) The project "Engineering Materials" reflects the actual cost of unused engineering materials in various projects of small enterprises. This project should be filled out according to the final balance of the subject of "engineering materials".
(14) The "construction in progress" project reflects the actual expenditure of various unfinished projects of small enterprises at the end of the period, including the value of equipment delivered and installed, materials consumed by unfinished construction and installation projects, wages and expenses, prepaid outsourcing project price, and book balance of completed and installed projects that have not been delivered. This project should be filled out according to the final balance of the project under construction.
(15) The "Fixed Assets Clearing" project reflects the book value of fixed assets cleared by small enterprises due to sale, damage, scrapping and other reasons, as well as the difference of various amounts such as clearing expenses and incomings incurred in the process of clearing fixed assets. This project should be filled out according to the final debit balance of the "fixed assets cleaning" subject; If "fixed assets clearing" is the final credit balance, fill in the column with "one".
(16) The "intangible assets" item reflects the book balance of intangible assets held by small enterprises. This item should be filled out according to the ending balance of the intangible assets.
(17) The "long-term deferred expenses" project reflects the expenses that have not been amortized by small enterprises for more than 1 year (excluding 1 year). The part of long-term prepaid expenses whose amortization time is within 1 year (including 1 year) is filled in the item of "prepaid expenses" in this table.
This item shall be filled in according to the ending balance of "long-term deferred expenses" minus the amount to be amortized in 1 year (inclusive).
(18) The "Other Long-term Assets" project reflects other long-term assets of small enterprises except the above assets. This item should be filled out according to the ending balance of relevant subjects.
(19) The "short-term loan" project reflects the loans borrowed by small enterprises within 1 year (inclusive) and not yet returned. This project should be filled out according to the ending balance of the "short-term loan" subject.
(20) The "notes payable" item reflects the notes payable that have not yet expired and are issued and accepted by small enterprises to offset the payment for goods, including bank acceptance bills and commercial acceptance bills. This item should be filled out according to the ending balance of the "notes payable" subject.
(2 1) The "accounts payable" item reflects the amount payable to suppliers by small enterprises for purchasing raw materials, commodities and accepting labor services. This item shall be filled out according to the total ending credit balance of all relevant detailed accounts under "Accounts Payable"; If the debit balance of each detailed account of the account payable at the end of the period, the item of "prepaid account" should be added to this table.
(22) "Payable wages" project, reflecting the unpaid wages of small enterprises. This item should be filled out according to the final credit balance of the "Payable Wages" subject. For example, "1" is filled in the debit balance at the end of the "Payables" account.
(23) The item "welfare funds payable" reflects the ending balance of welfare funds withdrawn by small enterprises. This item should be filled out according to the final balance of the subject of "welfare expenses payable".
(24) "Profit payable" refers to the unpaid cash dividends or profits of small enterprises. This item should be filled out according to the ending balance of the "profit payable" subject.
(25) The "tax payable" item reflects various taxes that have not been paid, overpaid or withheld by small enterprises at the end of the period. This item should be filled out according to the final credit balance of the subject of "tax payable"; For example, the final debit balance of the subject of "tax payable" shall be filled with "one".
(26) "Other payables" project reflects the payables of small enterprises except taxes and profits payable. This item shall be filled out according to the ending credit balance of other payables; For example, the debit balance at the end of the "other accounts payable" subject is filled in with "one".
(27) "Other payables" refers to all payables and temporary receipts received by small enterprises from other units and individuals. This item should be filled out according to the ending balance of other payables.
(28) The "accrued expenses" project reflects the expenses that have been accrued and included in the cost of small enterprises but have not been paid. This item should be filled out according to the final credit balance of the "accrued expenses" subject. If the ending debit balance of "accrued expenses" is reflected in the "prepaid expenses" item, it is not included in this item.
(29) "Other current liabilities" reflects other current liabilities of small enterprises except the above-mentioned current liabilities.
(30) The project of "long-term loan" reflects the loan principal and interest that has not been returned by the borrowers of small enterprises for more than 65,438+0 years (excluding 65,438+0 years). This project should be filled out according to the ending balance of the "long-term loan" subject.
(3 1) The "long-term payables" project reflects various long-term payables of small enterprises except long-term loans. This item should be filled out according to the ending balance of "long-term payables".
(32) "Other long-term liabilities" reflects other long-term liabilities of small enterprises except the above-mentioned long-term liabilities, including the balance of "value of assets to be transferred" recorded by small enterprises that has not been transferred to capital reserve. This item should be filled out according to the ending balance of relevant subjects.
The above-mentioned long-term liabilities will be due in 1 year (including 1 year), which shall be separately reflected in the item "Long-term liabilities due in 1 year". The above-mentioned long-term liabilities shall be filled out according to the ending balance of relevant subjects minus the long-term liabilities due within 1 year (inclusive).
(33) The "paid-in capital" project reflects the total amount of capital actually invested by investors in small enterprises. This item shall be filled out according to the ending balance of paid-in capital account.
(34) The "capital reserve" item reflects the ending balance of the capital reserve of small enterprises. This item should be filled out according to the ending balance of the "capital reserve" subject.
(35) The "surplus reserve" item reflects the ending balance of the surplus reserve of small enterprises. This item should be filled out according to the ending balance of the "surplus reserve" subject. Among them, the "statutory public welfare fund" should be filled out according to the final balance of the detailed account of "statutory public welfare fund" under the title of "surplus reserve".
(36) The "undistributed profits" project reflects the undistributed profits of small enterprises. This item should be filled out according to the balance of the subjects of "profit this year" and "profit distribution". Uncompensated losses are marked with "1" in this project.
Balance sheet? There are many on the internet, which are downloaded from the home pages of major commercial banks.
For example:
: ABC China. //HQ/ABC/gynh/gynh _ nhnb _ content . JSP/FID = 10500 1 172/index。
Please refer to the 2006 annual report of Agricultural Bank of China, which includes
How to fill in the balance sheet for balance? What items should be filled in the balance sheet? Fill in the balance sheet:
Every business needs to be made into a proof of charge to an account, which is balanced between borrowing and lending, including subjects.
According to the list of accounting vouchers, the first-level account is summarized and the first-level account balance is calculated, so the debit balance and credit balance of the first-level account are equal.
Each item in the balance sheet has a corresponding account, which is filled into the balance sheet after one-to-one correspondence.
You can't use this information to complete the balance sheet.
Let's assume that all subjects have no balance at the beginning, then:
The monthly salary is 5400
Debit: The salary payable to employees is 5400.
Credit: cash
Individual income tax 17 438+0
Debit: tax payable-individual income tax 17.438+0
Credit: cash
65438+stamp duty at the end of February 16
Debit: management fee 16
Credit: cash
Short-term loan 50000
Borrow: cash
Loans: short-term loans
The profit and loss of the last carry-forward period only includes management expenses, so
Debit: this year's profit
Loan: management fee 16
In this way, we can get the account balance table:
Debit balance:
Cash: 50000-5400-17.61-16 = 44566.39 (this item is filled in by assets).
Payable employee salary is 5400 (the debtor should fill in the payable employee salary, because the balance is a debit, and fill in a negative number).
Tax payable 17.6 1 (since the balance is debit, the debtor should fill in the tax payable and fill in a negative number).
This year's profit 16 (the owner's equity is filled with undistributed profit, and the balance is debited, so the negative number is filled).
Credit balance:
Short-term loan of 50,000 yuan (this item is to be filled in by the debtor)
Asset party:
44566.39
Liabilities and owners' equity:
50000-5400- 17.6 1- 16=44566.39
Balance on both sides