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Explanation of Balance Sheet Account Section
Balancebal•ance (bal′əns),USA pronunciation n., v., -anced, -anc•ing.
- a state of equilibrium or equipoise;
equal distribution of weight, amount, etc.
- something used to produce equilibrium;
- mental steadiness or emotional stability;
habit of calm behavior, judgment, etc.
- a state of bodily equilibrium: He lost his balance and fell down the stairs.
- an instrument for determining weight, typically by the equilibrium of a bar with a fulcrum at the center, from each end of which is suspended a scale or pan, one holding an object of known weight, and the other holding the object to be weighed.
- the remainder or rest: He carried what he could and left the balance for his brother to bring.
- the power or ability to decide an outcome by throwing one's strength, influence, support, or the like, to one side or the other.
- (in winemaking) the degree to which all the attributes of a wine are in harmony, with none either too prominent or deficient.
- equality between the totals of the two sides of an account.
- the difference between the debit total and the credit total of an account.
- unpaid difference represented by the excess of debits over credits.
- an adjustment of accounts.
- the act of balancing;
comparison as to weight, amount, importance, etc.;
- preponderating weight: The balance of the blame is on your side.
- composition or placement of elements of design, as figures, forms, or colors, in such a manner as to produce an aesthetically pleasing or harmoniously integrated whole.
- [Dance.]a balancing movement.
- Also called balance wheel. [Horol.]a wheel that oscillates against the tension of a hairspring to regulate the beats of a watch or clock.
- (cap.) the constellation or sign of Libra;
- [Audio.](in a stereophonic sound system) the comparative loudness of two speakers, usually set by a control(balance control) on the amplifier or receiver.
- in the balance, with the outcome in doubt or suspense: While the jury deliberated, his fate rested in the balance.
- on balance, considering all aspects: On balance, the new product is doing well.
- to bring to or hold in equilibrium;
poise: to balance a book on one's head.
- to arrange, adjust, or proportion the parts of symmetrically.
- to be equal or proportionate to: I'm always happy when cash on hand balances expected expenses. One side of an equation must balance the other.
- to add up the two sides of (an account) and determine the difference.
- to make the necessary entries in (an account) so that the sums of the two sides will be equal.
- to settle by paying what remains due on an account;
equalize or adjust.
- to weigh in a balance.
- to estimate the relative weight or importance of;
compare: to balance all the probabilities of a situation.
- to serve as a counterpoise to;
offset: The advantages more than balance the disadvantages.
- [Dance.]to move in rhythm to and from: to balance one's partner.
- to have an equality or equivalence in weight, parts, etc.;
be in equilibrium: The account doesn't balance. Do these scales balance?
- [Accountableing.]to reckon or adjust accounts.
- to waver or hesitate: He would balance and temporize endlessly before reaching a decision.
- [Dance.]to move forward and backward or in opposite directions.
Sheetsheet1 (shēt),USA pronunciation n.
- a large rectangular piece of cotton, linen, or other material used as an article of bedding, commonly spread in pairs so that one is immediately above and the other immediately below the sleeper.
- a broad, relatively thin, surface, layer, or covering.
- a relatively thin, usually rectangular form, piece, plate, or slab, as of photographic film, glass, metal, etc.
- material, as metal or glass, in the form of broad, relatively thin pieces.
- a sail, as on a ship or boat.
- a rectangular piece of paper or parchment, esp. one on which to write.
- a newspaper or periodical.
- a large, rectangular piece of printing paper, esp. one for printing a complete signature.
- [Philately.]the impression from a plate or the like on a single sheet of paper before any division of the paper into individual stamps.
- an extent, stretch, or expanse, as of fire or water: sheets of flame.
- a thin, flat piece of metal or a very shallow pan on which to place food while baking.
- a more or less horizontal mass of rock, esp. volcanic rock intruded between strata or poured out over a surface.
- one of the separate pieces making up a geometrical surface: a hyperboloid of two sheets.
- one of the planes or pieces of planes making up a Riemann surface.
- a type of crystal structure, as in mica, in which certain atoms unite strongly in two dimensions to form a layer that is weakly joined to others.
- to furnish with a sheet or sheets.
- to wrap in a sheet.
- to cover with a sheet or layer of something.
Accountac•count (ə kount′),USA pronunciation n.
- an oral or written description of particular events or situations;
narrative: an account of the meetings; an account of the trip.
- an explanatory statement of conduct, as to a superior.
- a statement of reasons, causes, etc., explaining some event.
basis: On this account I'm refusing your offer.
consequence: things of no account.
judgment: In his account it was an excellent piece of work.
- an amount of money deposited with a bank, as in a checking or savings account: My account is now with Third National.
- Also called charge account. an accommodation or service extended by a business to a customer or client permitting the charging of goods or services, the returning for credit of unsatisfactory merchandise, etc.: Do you have an account at this store? My account with the restaurant is past due.
- a statement of financial transactions.
- a formal record of the debits and credits relating to the person, business, etc., named at the head of the ledger account.
- a balance of a specified period's receipts and expenditures.
- a business relation in which credit is used.
- any customer or client, esp. one carried on a regular credit basis.
- Also called advertising account. the business assigned to an advertising agency by a client: The toothpaste account was awarded to a new agency last year.
- call to account:
- to hold accountable;
reprimand: Call them to account for having endangered their lives.
- ask for an explanation of.
- give a good (bad, etc.) account of, to do something or conduct oneself in a good (bad, etc.) manner: She gave a good account of herself in the tennis tournament.
- hold to account, to hold responsible;
hold accountable or culpable: If any of the silver is missing, I'm going to hold you to account.
- on account, as an installment or a partial payment: I can't pay the balance, but here's $10 on account.
- on account of:
- by reason of;
- for the sake of: She saw it through on account of me.
- on all accounts, in any case;
under any circumstances. Also, at all accounts.
- on no account, under no circumstances;
absolutely not: On no account should you buy that painting without having it appraised.
- take account of:
- to make allowance for;
consider: One must take account of the difficult circumstances. Taking account of the high overhead, the price is not excessive.
- to notice or observe. Also, take into account.
- turn to account, to derive profit or use from;
turn to advantage: She has turned her misfortunes to account.
- to give an explanation (usually fol. by for): to account for the accident.
- to answer concerning one's conduct, duties, etc. (usually fol. by for): to account for the missing typewriters.
- to provide a report on money received, kept, and spent.
- to cause (usually fol. by for): The humidity accounts for our discomfort. His reckless driving accounted for the accident.
- to regard;
consider as: I account myself well paid.
- to assign or impute (usually fol. by to): the many virtues accounted to him.
Sectionsec•tion (sek′shən),USA pronunciation n.
- a part that is cut off or separated.
- a distinct part or subdivision of anything, as an object, country, community, class, or the like: the poor section of town; the left section of a drawer.
- a distinct part or subdivision of a writing, as of a newspaper, legal code, chapter, etc.: the financial section of a daily paper; section 2 of the bylaws.
- one of a number of parts that can be fitted together to make a whole: sections of a fishing rod.
- (in most of the U.S. west of Ohio) one of the 36 numbered subdivisions, each one square mile (2.59 sq. km or 640 acres), of a township.
- an act or instance of cutting;
separation by cutting.
- the making of an incision.
- an incision.
- a thin slice of a tissue, mineral, or the like, as for microscopic examination.
- a representation of an object as it would appear if cut by a plane, showing its internal structure.
- a small unit consisting of two or more squads.
- Also called staff section. any of the subdivisions of a staff.
- a small tactical division in naval and air units.
- a division of a sleeping car containing both an upper and a lower berth.
- a length of trackage, roadbed, signal equipment, etc., maintained by one crew.
- any of two or more trains, buses, or the like, running on the same route and schedule at the same time, one right behind the other, and considered as one unit, as when a second is necessary to accommodate more passengers than the first can carry: On holidays the New York to Boston train runs in three sections.
- a segment of a naturally segmented fruit, as of an orange or grapefruit.
- a division of an orchestra or band containing all the instruments of one class: a rhythm section.
- [Bookbinding.]signature (def. 8).
- Also called section mark. a mark used to indicate a subdivision of a book, chapter, or the like, or as a mark of reference to a footnote.
- [Theat.]one of a series of circuits for controlling certain lights, as footlights.
- shape (def. 12).
- to cut or divide into sections.
- to cut through so as to present a section.
- to make an incision.