There are all the steps important for preparing 決算書の説明 and they are to be followed in proper manner so the graph of the company is towards profit or loss can be known. The dividend amount that is paid by the company during the whole procedure is subtracted at last and it gives retained earnings for particular period. Balance sheet is prepared at the final stage that is the last financial statement and it will show total of all the accounts for particular permanent accounts of company. Before starting to prepare balance sheet all the temporary accounts must be properly closed. The temporary accounts are used for specific period then reset to zero balance at last at the end of particular period. There are temporary as well as permanent accounts in business and the total of both these accounts is viewed in balance sheet. You need to be particular while preparing 決算診断 because small mistake makes a great difference. The expenses, dividends as well as revenues are temporary accounts in the business while cash, account receivable as well as account payables are permanent accounts. The total of these two types of accounts is the balance sheet. At first asset accounts includes prepaid insurance, account receivables, depreciation accounts, cash, supplies on hand and many other things. The total of these account balances is done at the bottom of that side or in the row of total which depends on the set up of the balance sheet. In balance sheet the liabilities as well as equity accounts are both grouped with each other and it consists of notes payable, capital stock, accounts payable, unearned revenue, retained earnings and so the statement of retained earnings is calculated before preparing balance sheet because the final amount is to be included in the balance sheet as well as other types of accounts that belong to these groups. Total the liabilities accounts with equity accounts and then they are added together. After finding the total of these accounts the total liabilities as well as equity are compared with total assets. The total of both the sides must be equal and if they are not there must be some mistake in the calculation. So, the statement of accounts must be prepared very carefully. The entire country works through this procedure of accounts and all the types of business follow the same method of accounts.