Bilans

Jest to zestawienie aktywów i pasywów przedsiębiorstwa na dany dzień, nazywany dniem bilansowym (np. 31.12). Przedstawiane w bilansie aktywa są to kontrolowane przez spółkę zasoby. Pasywa natomiast pokazują wszystkie źródła finansowania tych zasobów.
Zgodnie z zasadą bilansową suma aktywów równa jest sumie pasywów (każde posiadane przez spółkę aktywo jest sfinansowane z jakiegoś źródła). Równość aktywów i pasywów wynika również ze stosowanej w księgowości zasady podwójnego zapisu.

Bilans jest częścią sprawozdania finansowego przedsiębiorstwa. Pozostałe części to:

  • Rachunek zysków i strat,
  • Rachunek przepływów pieniężnych
  • Zestawienie zmian w kapitale własnym.

Bilans tworzony jest zgodnie z przyjętymi zasadami rachunkowości. W Polsce przedsiębiorstwa prowadzące pełną księgowość zobowiązane są do sporządzania bilansu zgodnie z Ustawą o Rachunkowości. Wyjątkiem od tej reguły są jedynie spółki notowane na Giełdzie Papierów Wartościowych, które sporządzają sprawozdania finansowe zgodnie z Międzynarodowymi Standardami Rachunkowości i Międzynarodowymi Standardami Sprawozdawczości Finansowej

Bilans jako źródło informacji o firmie

Bilans jest zestawieniem przedstawiającym sytuację finansową przedsiębiorstwa na dany dzień. Jest on wykorzystywany głównie przez podmioty zewnętrzne, takie jak banki, inwestorzy i kontrahenci, do oceny kondycji finansowej przedsiębiorstwa. Jednym z wymogów, mających na celu ułatwienie oceny pozycji przedsiębiorstwa oraz procesów w nim zachodzących, jest obowiązek przedstawiania bilansu za minimum dwa ostatnie okresy sprawozdawcze, sporządzonego według tych samych zasad.

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