A Balance Sheet is a financial statement that provides a snapshot of what a company owns and owes, as well as the amount invested by shareholders. Coursera's Balance Sheet catalogue teaches you the fundamental principles of balance sheets, enabling you to comprehend and construct them effectively for financial analysis and decision making. You'll learn about assets, liabilities, and equity, as well as the techniques to analyze and interpret balance sheets for business performance assessment. From understanding the classifications of accounts to calculating key financial ratios, you'll gain a comprehensive understanding of balance sheets and their implications on a company's financial health and sustainability.