Скачать или смотреть Balance Sheet | Accounts Lecture 7 | UPSC EPFO & APFC 2025 | Basics of Accounting

In this lecture (Part 7 of our Accounts Series), we cover one of the most essential components of Financial Statements — the Balance Sheet.

Understand how to read, prepare, and analyze a Balance Sheet with full conceptual clarity and exam relevance.

✅ Key Concepts Covered:

Meaning and Objectives of Balance Sheet

Structure and Format (Liabilities & Assets)

Capital, Reserves, and Surplus

Difference between Trial Balance and Balance Sheet

How Balance Sheet shows the true financial position of a business

Practical examples and UPSC-oriented MCQs

🎯 Ideal for aspirants of:
UPSC EPFO, APFC, SSC, Banking, and all commerce-related competitive exams.

📘 Continue your preparation with the complete Accounts Lecture Series for conceptual mastery and exam success.

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