Comparative Balance With Account Form

When using this form, two pages are used; In the one on the left, the Assets of the balances being compared, with their respective changes, and the one on the right, the Liabilities and the Capital of both exercises, also duly classified and with their respective alterations.
The comparative balance with account form is based on the formula:
Assets = Liabilities + Capital
To better understand the above explanations, a model of a Comparative Balance Sheet in the form of an account is included on the next page.
The use of the columns, the way of adding alterations and the way of checking the sum of the difference column, is identical to that studied in the Comparative Balance with report form.
Total Liabilities plus Capital. The total of the Liabilities plus the Capital must be entered at the same level of the total Assets.
The lines that remain available between Stockholders' Equity and total Liabilities plus Capital, located in the account space, must be made useless with a broken line or zeta.

Like the Balance Sheet, the Comparative Balance should be done in the Inventory and Balance book.
Due to their importance, both the General Balance Sheet and the Comparative Balance Sheet are part of the game of the so-called financial accounting statements.