Right SidePage 1 of 2
Financial structure is the right side of the balance sheet. It reflects the stakeholders that have a claim against the assets. Here is a typical Capstone® balance sheet:
Typical Balance Sheet
| ASSETS | LIABILITIES & OWNER'S EQUITY | |||
| Cash | $4,000 | Accounts Payable | $7,000 | 7.0% |
| Accounts Receivable | $9,000 | Current Debt | $6,000 | 6.0% |
| Inventory | $11,000 | Long Term Debt | $37,000 | 37.0% |
| Total Current Assets | $24,000 | Total Liabilities | $50,000 | 50.0% |
| Plant and equipment | $114,000 | Common Stock | $21,000 | 21.0% |
| Accum. Depreciation | ($38,000) | Retained Earnings | $29,000 | 29.0% |
| Total Fixed Assets | $76,000 | Total Equity | $50,000 | 50.0% |
| Total Assets | $100,000 | Total Liab. & O. E. | $100,000 | 100.0% |