The balance sheet is an element of the accounting method and the information base of enterprise management

In this article, the balance sheet is considered as an element of the accounting method, as well as an information base for enterprise management. The concepts of the balance sheet, accounting and methods of accounting policy formation are reflected. The information on the regulatory and legal regulation of the formation of the balance sheet is presented. The sections and articles of the balance sheet are also considered in the work. An overview of the analysis of the financial condition of the enterprise is made.