Editing Balance sheet (section)

===Assets===
[[Current asset]]s
# [[Accounts receivable]]
# [[Cash and cash equivalents]]
# [[Inventory|Inventories]]
# Cash at bank, Petty Cash, Cash On Hand
# [[Prepaid expenses]] for future services that will be used within a year
# Revenue Earned In Arrears (Accrued Revenue) for services done but not yet received for the year
# Loan To (Less than one financial period)

[[Non-current assets]] ([[Fixed asset]]s)
# [[Property, plant and equipment]]
# Investment property, such as [[real estate]] held for investment purposes
# [[Intangible asset]]s, such as patents, copyrights and goodwill
# Financial assets (excluding investments accounted for using the equity method, [[accounts receivable]]s, and cash and [[cash equivalents]]), such as [[notes receivable]]s
# [[Investments#Finance|Investments]] accounted for using the [[equity method]]
# Biological assets, which are living plants or animals. Bearer biological assets are plants or animals which bear agricultural produce for harvest, such as apple trees grown to produce apples and sheep raised to produce wool.<ref>{{cite book |last=Epstein |first=Barry J. |author2=Eva K. Jermakowicz |title=Interpretation and Application of International Financial Reporting Standards |publisher=[[John Wiley & Sons]] |year=2007 |pages=931 |isbn=978-0-471-79823-1}}</ref>
# Loan To (More than one financial period)