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Balance Sheet

Balance Sheet Software — Assets, Liabilities & Equity

Your balance sheet generates automatically from your general ledger entries. Track assets, liabilities, and owner's equity in real time.

What is a Balance Sheet?

A balance sheet is a snapshot of your business's financial position at a specific point in time: Assets = Liabilities + Equity

Assets

Assets are everything your business owns or is owed. This includes cash in the bank (GL 1200), accounts receivable (GL 1100), capital assets like equipment and vehicles (GL 1600), and accumulated depreciation (GL 1610). iBill tracks all asset accounts from 1000 to 1699 and reports them on your balance sheet automatically.

Liabilities

Liabilities are what your business owes to others. This includes accounts payable, GST/HST collected (GL 2110), PST payable (GL 2220), and unearned revenue from advance payments (GL 2400). iBill tracks all liability accounts from 2000 to 2499 and keeps your balance sheet current as payments and obligations change.

Equity

Equity represents the owner's residual interest in the business after all liabilities are subtracted from assets. It includes owner's capital contributions (GL 3100) and retained earnings. iBill calculates equity automatically so your balance sheet always balances.

Balance Sheet Features

Everything you need to generate, review, and export your balance sheet — all powered by your general ledger

Auto-Generated from GL

Your balance sheet is generated directly from your general ledger journal entries. Every payment, expense, asset acquisition, and depreciation entry flows into the correct GL accounts — no manual data entry or spreadsheets needed.

Real-Time Updates

Every time you record a payment, log an expense, or run CCA depreciation, your balance sheet updates instantly. You always see your current financial position without waiting for month-end closes or manual reconciliation.

Asset Breakdown (1000-1600)

See a full breakdown of your asset accounts: Cash and Bank (1200), Accounts Receivable (1100), Capital Assets (1600), and Accumulated Depreciation (1610). Each account shows its current balance with drill-down to individual journal entries.

Liability Tracking (2000-2400)

Track all your obligations: GST/HST Collected (2110), PST Payable (2220), QST Payable (2230), and Unearned Revenue (2400). Liabilities update automatically when you collect tax on invoices or receive advance payments from clients.

Equity Section

The equity section shows owner's capital (GL 3100) and retained earnings. Net income from your income statement flows into retained earnings automatically, giving you a complete picture of the owner's stake in the business.

Export to PDF & Excel

Export your balance sheet to a professional PDF for your accountant or banker, or to Excel for further analysis. Both formats include the full account-level breakdown of assets, liabilities, and equity with date range and totals.

Generate Your Balance Sheet Automatically

Every journal entry flows into your balance sheet in real time. No spreadsheets, no manual data entry.

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Balance Sheet Example

A sample balance sheet showing how assets, liabilities, and equity are presented

Sample Business — Balance Sheet

As at February 18, 2026

ASSETS
1200 — Cash and Bank
$42,500.00
1100 — Accounts Receivable
$8,750.00
1600 — Capital Assets
$50,000.00
1610 — Accumulated Depreciation
($14,200.00)
Total Assets
$87,050.00
LIABILITIES
2110 — GST/HST Collected
$3,250.00
2400 — Unearned Revenue
$2,000.00
Total Liabilities
$5,250.00
EQUITY
3100 — Owner's Capital
$25,000.00
Retained Earnings
$56,800.00
Total Equity
$81,800.00

Assets = Liabilities + Equity: $87,050 = $5,250 + $81,800. The balance sheet must always balance. iBill enforces this through double-entry accounting — every debit has an equal and opposite credit.

Balance Sheet FAQs

What is a balance sheet?
A balance sheet is a financial statement that reports a business's assets, liabilities, and owner's equity at a specific point in time. The fundamental equation is Assets = Liabilities + Equity. It shows what your business owns, what it owes, and the residual value belonging to the owner.
How does iBill generate a balance sheet automatically?
iBill generates your balance sheet directly from your general ledger journal entries. Every payment, expense, and depreciation entry posts to the correct GL accounts (1000-series for assets, 2000-series for liabilities, 3000-series for equity). The balance sheet pulls these balances in real time — no manual data entry required.
Is the balance sheet CRA audit-ready?
Yes. iBill uses double-entry accounting with a full audit trail. Every journal entry is numbered, dated, and traceable. Your balance sheet always balances (Assets = Liabilities + Equity) because it is generated from verified GL entries — exactly what the CRA expects during an audit.
Can I export my balance sheet to PDF or Excel?
Yes. You can export your balance sheet to PDF for professional presentation or to Excel for further analysis. Both formats include the full breakdown of assets, liabilities, and equity with account-level detail.

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