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Looking to complete a balance sheet for your client? Read on to learn more. Schedule L - Balance Sheets per Books is the section in Form 1065 - U.S. Return of Partnership Income where the partnership reports to the IRS their Balance Sheet as found in the partnership's books and records. A vertical common-size analysis expresses inventory, liabilities, and equity as a percentage of total assets. A horizontal common-size analysis compares the change year on year for each item of the balance sheet enabling you to look at how an item has changed relative to total assets. Dec 31, 2012 · Balance sheet analysis primarily includes measuring three key accounting formulas: working capital, the current ratio, and the quick ratio. One of the most important measures to consider in financial statement analysis is whether or not the business can pay debts to remain in operation. Aug 14, 2013 · Your Balance Sheet. The inventory equation states that when you subtract your COGS from your beginning inventory plus purchases, you get the cost of your ending inventory. This is the number you carry on the balance sheet. The value of your balance sheet inventory increases as you lower your COGS by liquidating LIFO inventory. Oct 29, 2018 · The hardest challenge in understanding a bank's balance sheet is that from the bank's perspective, what's an asset and what's a liability are the reverse of what you'd probably expect. Get the annual and quarterly balance sheet of Dunkin' Brands Group, Inc. (DNKN) including details of assets, liabilities and shareholders' equity.