A balance sheet is divided into three part. The first part is the assets while the second and the third part is the liabilities and the equity part. The assets should always equal the liabilities plus the equity. A common balance sheet template is as follows:
Assets
Non Current Assets
Investments
Property Plant and Equipment
Current Assets
Cash and Cash Equivalents
Accounts Receivable
Liabilities
Non Current Liabilities
Long Term Debt
Current Liabilities
Accounts Payable
Short Term Debt
Equity
Share Equity
Retained Earnings