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The balance sheet is a financial statement that shows the financial position of the business as of a fixed date. It is usually done at the close of an accounting period.  The Balance Sheet can be compared to a still photograph. It is a picture of what your business owns and owes at a given moment and will show you whether your financial position is strong or weak.  By regularly preparing this statement, you will be able to identify and analyze trends in the financial strength of your business and thus implement timely modifications.  Workshop leader: Larry Maschhoff

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