Obtain the company's general ledger. This ledger is a tool used by organisations that records all accounts a company has along with each account's balance. In order to create a balance sheet, all transactions up through the date of the statement must be posted.
Use a blank ledger form. At the top of the form, write the type of statement you are creating. In this example, it should state "Balance Sheet." Below that, write the company name and finally, include the date of the statement.
List the assets. On the left side of the form, write the heading "Assets." Below this heading, list all assets that are in the general ledger. Separate the assets into categories if they are separated in the general ledger. Many times, asset accounts are separated into current
assets, long-term assets and other assets. All account names and balances are found in the general ledger.
Write in the balances. For each account listed on the balance sheet, write in the balance of the account next to the account name. Add up each category and total out all categories at the very bottom. Place this total next to the words "Total Assets."
List the liabilities. On the right side of the form, list the liabilities first. If they are separated into categories in the general ledger, include each category and all accounts within each. Place the balance of each account next to the account names. Add up each category of liabilities and then add up all category totals. Below this list, write the words "Total Liabilities" and include the total amount next to it.