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.