CA. Roopali Kadam
(Jobs on assignment basis.)
(1453 Points)
Replied 04 May 2014
Balance sheet is not a ledger Account..
In Ledger A/c we have on left side Debited items & on Right side Credited items.
In Balance Sheet (Horizontal format) on left side we have Liabilities which generally have Credit balance & on right side we have Assets having Debit balance.
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