In one sentence, describe what the following article is about: The balance sheet is called so because it shows the company's balance between assets and liabilities. The key underlying basis of the balance sheet is the basic accounting equation, which is Total Assets=Liabilities+Shareholder's Equity{\displaystyle { ext{Total Assets}}={ ext{Liabilities}}+{ ext{Shareholder's Equity}}}. Rearranging the equation, you can see that equity is equal to assets minus liabilities. The balance sheet reflects this relationship. All assets and liabilities are listed and added up on the balance sheet, then liabilities are subtracted from assets to arrive at a figure for shareholder's equity. Balance sheets may be constructed using accounting software. Or, you can simply create a spreadsheet or written list with two columns that can be used to total your assets and liabilities by category. Your assets are anything that you own, including the cash you have on hand. Assets usually divided into "current assets" and "fixed assets." Your current assets include the cash you have on hand and what could be liquidated quickly, usually within a year. In this category, you would have things like your accounts receivable (what people owe your company), any securities becoming due with a year such as bonds or savings accounts, and your inventory. It can also include pre-payments or deposits you've made ahead of time, such as insurance for the next year. Fixed assets are tangible and known as property, plant, and equipment. These are assets with a useful life in excess of one year. There are also intangible assets that may be held on a balance sheet. These include patents, brand recognition, and copyrights, along with other non-physical assets. All of these assets need actual dollar figures in your balance sheet, these can be calculated exactly or estimated based on (and in compliance with) industry convention. To write the balance sheet, you need to lay this information out in detail. That is, you need to label each asset along with the dollar amount, divided into current and fixed assets. Add all of your assets up into a total. Your liabilities are what the company owes or has paid to other companies or people, including employees. In other words, it's the company's debt. These assets are also divided into "current" and "long-term" categories. Current liabilities include things like what you owe on lines of credit and credit cards, as well as anything owed to other companies for goods and supplies. It also includes the income and wages you've paid out to employees and taxes owed, along with unpaid rent and utilities. Long-term liabilities include long-term loans payable, bonds payable, and other liabilities that will be paid out over a time period longer than one year. Just like your assets, you need to account for each liability (in major categories, such as loans, mortgages, and so on). Also, divide your liabilities on your balance sheet into current and long-term. List liabilities by category and include the value of each category next to the its name. Add up all your liabilities to get your total. To figure out the shareholder's equity (also called shareholder's equity), you subtract what is owed from what assets you have. A positive amount of equity indicates that the company has financed its operations with its own money or that of investors, rather than relying as strongly on debt. Have a line for your total assets. Below it, have a line for your total liabilities. Show what the shareholder's equity is when you subtract the second from the first. On your sheet, have a section where you show what the shareholder's equity is. This section will include items that represent the shareholder's interests in the company. For example, common stock, preferred stock, capital in excess of par, and retained earnings are all common shareholder's equity categories. When you've listed these categories out, sum them up to arrive at total shareholder's equity. Compare your total to the difference between assets and liabilities from your earlier calculations. If the figures don't match, either you or the accountant that keeps the company's books has made a mistake somewhere along the way. Many balance sheets are organized such that the assets are totaled on the left and liabilities and shareholder's equity are totaled on the right. This provides a more literal representation of the basic accounting equation.
Summary: Understand the basics of the balance sheet. Determine your assets. Write all the information up. Determine your liabilities. Make a record of your liabilities. Subtract your liabilities from your assets. Expand on shareholder's equity.

A great way for your kids to spend quality time with their grandparents is to plan a sleepover. Sleeping over at Grandma's can help your child build her independence and confidence being away from Mom and Dad while having fun watching old Disney movies in Gran's living room. A great adventure to foster bonding between grandparents and their grandchildren is a family vacation. Consider inviting your kids' grandparents to the beach next summer, or take a weekend trip to the city where kids can visit the zoo and play in the park with Grandpa. If your family loves the outdoors, consider a camping trip at a state park. To reduce stress, consider booking separate accommodations for the grandparents. If you have multiple children it can be challenging for Grandma to get enough time with each of them during her weekly visits. Encourage your children's grandparents to plan one-on-one excursions with your kids. This can be something as simple as catching a Saturday matinee or a more involved adventure like a weekend trip to see a show on Broadway. Make sure each child gets his or her own one-on-one adventure to avoid jealousy. Grandparents have skills that they can share with your kids, presenting a perfect opportunity for bonding between the two generations. Does Grandma have a secret family recipe for spaghetti? Does Grandpa still cook the borscht his mother taught him how to make years ago? Encourage your kids to ask their grandparents to share these skills with them. Hands-on skills like gardening, woodworking, or even bird watching can be a fantastic way for your kids to bond with their grandparents. If Grandpa has a skill set to share, encourage him to show your daughter or son how it's done. Not only will this facilitate bonding, it will also ensure that the skills are passed on to the new generation.
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One-sentence summary -- Have a sleepover at Grandma's. Plan a family vacation. Encourage one-on-one excursions. Cook one of Grandma's secret recipes. Encourage Grandpa to share his gardening skills.

Problem: Article: There are several web businesses that offer USPS Certified Mail delivery. You shouldn't have to pay any monthly fees for an account. Look at the price for sending Certified Mail. Decide if the price is worth what you will pay for the service. Make sure that the service offers next-day USPS tracking for your letter. Check to see that the service provides proof of mailing and USPS proof of delivery. Write a letter in your word processing program. Print and sign it if needed. Alternatively, use a form provided by the recipient. Again, print the form and sign it as needed. Save the scanned document on your hard drive. Make sure that the document is legible and easy to read. The service will then address, print and mail the letter on the same business day.
Summary:
Sign up for a free account. Prepare your letter for mailing. Scan the document using a scanner. Upload your document file onto the website of your mailing service. Keep a copy of your proof of mailing as well as the USPS proof of delivery.