Agriculture enterprise balance sheet

Bilanca je temeljni financijski izvještaj koji pokazuje imovinu i njezine izvore u poduzeću na točno određeni danna kraju poslovne godine. Ukazuje točan financijski položaj poduzeća. Glavni dijelovi bilance su aktiva i pasiva. Aktiva prikazuje imovinu poduzeća, a pasiva izvore te imovine. Izvori mogu biti tuđi i vlastiti. Vlastiti se nazivaju kapital, a tuđi su obveze. Aktiva uvijek mora biti jednaka pasivi. To znači da mora postojati ravnoteža, takozvana bilančna ravnoteža. Bilančna ravnoteža se smatra osnovnim obilježjem bilance. Dakle, promatra se ista stvar s dva aspekta. S jedne strane promatrana su konkretna sredstva izražena u vrijednosti, a s druge strane odakle potječu ta sredstva. U aktivi su prikazani konkretni imovinski dijelovi koji se nalaze u poduzeću, dok se u pasivi vidi odakle potječu ta sredstva i kome se vraća dug za dana konkretna sredstva. Prema ročnosti imovina je dugotrajna i kratkotrajna. Dugotrajna se dijeli na nematerijalnu, materijalnu, financijsku imovinu i potraživanja. Kratkotrajna su: zalihe, potraživanja, financijska imovina i novac na računu i u blagajni. Pasiva se iskazuje astitim i tuđim izvorima financiranja.Balance Sheet is the one of the core financial report, which shows volume, and structure of one company. It shows them exactly a certain day at the end of business year. It shows exactly position of company. The main parts of Balance Sheet are active and passive. Active shows assets of company and passive sources of these assets. The sources can be your own or someone else’s. Your own are named capital, and someone else’s are obligations. The active always has to be equal to passive. It means that it has to be a balance, the so-called the balance of the Balance Sheet. The balance of the Balance Sheet considered as a basic feature of the Balance Sheet. Therefore, is being watched the same thing from the two aspects. On the one hand there are observed the concreted sources expressed in value, and, on the other hand from where that sources came from. Therefore, in the active are showed concrete property parts which are located in work organization, while in passive you see from where that recourses came from and to whom you return debt for given concrete recourses. According to maturities assets is long-term and short-lived. Long-term shared on intangible, material, financial assets and claims. Short-lived are supplies, claims, financial assets and cash on account and cashier. Passive is expressed with your own and someone else’s sources of funding