Where Assets represent what the company owns. Liabilities represent what the company owes. Equity is the owners' claim after all liabilities have been settled (also called net worth). The balance sheet is divided into two major sub-divisions, one to show assets on the left side and liabilities and equity on the right side. Both the sides should always balance, hence it is called a "b... https://finxl.in/fundamental-analysis-certification-online-training-courses.html