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comparative balance sheet

(Dictionary)

Author:
Harold Averkamp, CPA, MBA

Definition

A balance sheet with at least two columns of amounts. The column of amounts that is closest to
the words will be the most recent amounts. The column furthest from the words will contain the
oldest amounts. The older amounts provide a reference point from which to make comparisons.

Dictionary

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About the Author

Harold Averkamp

For the past 52 years, Harold Averkamp (CPA, MBA) has
worked as an accounting supervisor, manager, consultant, university instructor, and innovator in teaching accounting online. He is the sole author of all the materials on AccountingCoach.com.

Learn More About Harold

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