Статті балансу

Balance items are major components of the balance sheet determining how and in what categories, subcategories and groups accounts are organized in the financial statements.
 
The exact set of balance sheet items depends on the selected type of accounting framework. 
 
Accounting frameworks prescribe a particular format in accordance with which a balance sheet and a profit & loss report should be prepared. They specify how bookkeeping accounts should be organized in the balance sheet and profit & loss report with the help of balance items. For example, IFRS and GAAP are the most recognized accounting frameworks. In Codejig ERP, such frameworks are called Balance types.  
 
When you create a new balance item, you create it specifically for a particular balance type and not as an independent entity.

 
More information
Create a New Balance Item
Balance Item: General Area
Balance Item: Accounts Section
Balance Item: Account Movements Section
Типи балансу
Balance Sheet
Profit and Loss