Approach to forming the introduction balance at the time of opening a business

The article presents an approach to the analysis of information that is necessary to prepare the opening balance sheet at the time of starting a business for management accounting purposes. The rationale for the need to form an opening balance sheet immediately at the time of starting a business is given. Recommendations are presented on the list of financial and management reports at different stages of the life cycle of a business start-up project. Examples of the distribution of all resources spent on starting a business by sections of the balance sheet asset are shown. An example of grouping items of assets and liabilities for reflection in the opening balance sheet is given.