Basic Accounting Knowledge: Off Balance Sheet Accounts
Off balance sheet accounts are not in the accounting entity. basic Accounts reflected in accounting statements. account According to whether it reflects the classification in the accounting statements of the accounting entity, it can be divided into account account and off balance account.
An account in the form is an account specifying and accounting for the assets, liabilities, owner's equity, income, expenses and operating results of an accounting entity, whereas the off balance account usually indicates and accounts for assets that do not belong to the accounting entity, such as renting a fixed asset account, acting as a commodity material account, etc.
It is worth noting that the so-called "off balance sheet" and "table" are defined only by a particular accounting principal.
For
The off balance account of this accounting is bound to be the account of a certain accounting entity other than the accounting entity.
If a business is leased into a fixed asset account, the lessee is an off balance account, while the lessor is an account in the form.
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