Assertion: opening balance sheet | /r/HasAspect | only two accounts
Facets:
value: normally
type: DEGREE
value: in case of a new business
type: TEMPORAL
Source sentences:
text: In case of an operating business, the data in the opening balance sheet comes from the balance sheet prepared at the end of the previous accounting period; in case of a new business, the opening balance sheet normally has only two accounts: cash on hand and capital contributed by the founders of the company.