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sheet sample is obvious. If the balance sheet sample you download was written with a specific type of business in mind, chances are good that it will already contain many of the categories you need. This will in turn make it a great deal easier to customize the balance sheet sample to fit the needs of your own business. Customizing The Balance ... ADVERTISEMENTS: In this article we will discuss about horizontal and vertical forms of balance sheet. Horizontal Form of Balance Sheet: According to Section 210 of the Companies Act a Company is required to prepare a Balance Sheet at the end of each trading period.