{"id":3486,"date":"2026-05-11T16:25:15","date_gmt":"2026-05-11T06:25:15","guid":{"rendered":"https:\/\/www.hashmicro.com\/au\/blog\/?p=3486"},"modified":"2026-05-11T16:25:15","modified_gmt":"2026-05-11T06:25:15","slug":"balance-sheet-template","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/au\/blog\/balance-sheet-template\/","title":{"rendered":"Balance Sheet Template: Free Downloads for Businesses [2026]"},"content":{"rendered":"<p>A balance sheet template gives Australian businesses a clear structure for capturing what the company owns, what it owes, and what value remains for the owners at one fixed reporting date.<\/p>\n<p>It draws assets, liabilities, and equity into a single statement, helping directors plan capital, support loan applications, and meet AASB, ATO, and ASIC obligations through the financial year.<\/p>\n<p>This article covers what a balance sheet is, its components, the main template formats used in Australia, and step-by-step instructions for preparing one accurately for 2026 reporting.<\/p>\n<style>\r\n\t.takeaways-container {\r\n\t\tmargin: 20px 0;\r\n\t\tfont-family: sans-serif;\r\n\t}\r\n\t.box-content {\r\n\t\tbackground-color: #fffacd;\r\n\t\tbox-shadow: 0 4px 8px rgba(0, 0, 0, 0.1);\r\n\t\tborder-radius: 25px;\r\n\t\tpadding: 25px;\r\n\t}\r\n\t.title {\r\n\t\tmargin-bottom: 20px;\r\n\t}\r\n\t.title p {\r\n\t\tdisplay: inline-block;\r\n\t\tbackground-color: #8A0E19;\r\n\t\tcolor: #ffffff;\r\n\t\tpadding: 8px 15px;\r\n\t\tborder-radius: 8px;\r\n\t\tfont-size: 22px;\r\n\t\tfont-weight: bold;\r\n\t\tmargin: 0;\r\n\t}\r\n\t.item {\r\n\t\tdisplay: flex;\r\n\t\talign-items: flex-start;\r\n\t\tmargin-bottom: 12px;\r\n\t}\r\n\t.item .circle {\r\n\t\twidth: 8px;\r\n\t\theight: 8px;\r\n\t\tbackground-color: #000000;\r\n\t\tborder-radius: 50%;\r\n\t\tmargin-right: 12px;\r\n\t\tflex-shrink: 0;\r\n\t\tmargin-top: 8px;\r\n\t}\r\n\t.item p {\r\n\t\tmargin: 0;\r\n\t\tfont-size: 16px;\r\n\t\tline-height: 1.6;\r\n\t}\r\n\t.item p a {\r\n\t\tcolor: #8A0E19;\r\n\t\tfont-weight: normal;\r\n\t\ttext-decoration: none;\r\n\t}\r\n\t.item p a:hover {\r\n\t\ttext-decoration: underline;\r\n\t}\r\n\t.button-wrapper {\r\n\t\tmargin-top: 25px;\r\n\t}\r\n\t.submit-button {\r\n\t\tbackground-color: #8a0e19;\r\n\t\tcolor: #fff !important;\r\n\t\ttransition: all .3s ease;\r\n\t\tpadding: 12px 28px;\r\n\t\tdisplay: inline-block;\r\n\t\tborder-radius: 12px;\r\n\t\tfont-size: 16px;\r\n\t\tfont-weight: bold;\r\n\t\ttext-decoration: none;\r\n\t}\r\n\t.submit-button:hover {\r\n\t\tbackground-color: #991b26;\r\n\t}\r\n\t@media (max-width: 767px) {\r\n\t\t.takeaways-container {\r\n\t\t\theight: auto;\r\n\t\t\tpadding: 0;\r\n\t\t}\r\n\t\t.box-content {\r\n\t\t\tpadding: 24px;\r\n\t\t}\r\n\t\t.content,\r\n\t\t.main-content,\r\n\t\t.list-item {\r\n\t\t\twidth: 100%;\r\n\t\t}\r\n\t}\r\n<\/style>\r\n\r\n<div class=\"takeaways-container\">\r\n\t<div class=\"box-content\">\r\n\t\t<div class=\"content\">\r\n\t\t\t<div class=\"title\">\r\n\t\t\t\t<p>Key Takeaways<\/p>\r\n\t\t\t<\/div>\r\n\t\t\t<div class=\"main-content\">\r\n\t\t\t\t<div class=\"list-item\">\r\n\t\t\t\t\t<div class=\"item\">    <div class=\"circle\"><\/div>    <p><a href=\"#what-is-a-balance-sheet\">Balance sheet is<\/a> a financial statement showing what a business owns, owes, and holds in equity at one specific reporting date.<\/p><\/div><div class=\"item\">    <div class=\"circle\"><\/div>    <p><a href=\"#what-are-the-key-components-of-a-balance-sheet\">Three pillars<\/a> define every balance sheet: assets listed in order of liquidity, liabilities split by maturity, and owner's equity.<\/p><\/div><div class=\"item\">    <div class=\"circle\"><\/div>    <p><a href=\"#how-to-prepare-a-balance-sheet-in-australia\">Steps to prepare a balance sheet<\/a>: choose a reporting date, list assets and liabilities, calculate owner's equity, verify the accounting equation balances, then review for accuracy and check ASIC obligations.<\/p><\/div><div class=\"item\">    <div class=\"circle\"><\/div>    <p><a href=\"#ready-to-use-balance-sheet-templates-australia\">Free downloadable templates<\/a> aligned with AASB and ATO conventions help sole traders and companies record their financial position optimally.<\/p><\/div>\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/div>\r\n<\/div>\n<!-- <div id=\"toc_group_article\" style=''>\r\n\t<p style='font-size:25px;font-weight:bold; margin-bottom:0px'>\r\n\t\tTable of Content:\r\n\t<\/p>\r\n\t<ul id=\"list_toc\" class='list_toc'><\/ul>\r\n<\/div> -->\r\n\r\n<!-- <div class=\"dropdown-fixed-top\" id=\"dropdown-fixed-top\">\r\n\t<div class=\"row\">\r\n\t\t<p id=\"pilihDaftarIsi\">Table of Content<\/p>\r\n\t\t<p><i class=\"td-icon-menu-down\"><\/i><\/p>\r\n\t<\/div>\r\n\t\r\n\t<div>\r\n\t\t<ul id=\"list_toc_top\" class='list_toc'><\/ul>\r\n\t<\/div>\r\n<\/div> -->\r\n\r\n<div id=\"placeholder-toc\"><\/div>\r\n<div id=\"toc\">\r\n    <div class=\"header\">\r\n\t<span class=\"toc-title\" id=\"toc-title\">Table of Content<\/span>\t\r\n\t <i class=\"toc-icon\">\r\n        <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"30\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#000\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" class=\"header-icon\">\r\n          <path d=\"m6 9 6 6 6-6\" \/>\r\n        <\/svg>\r\n      <\/i>\r\n\t<\/div>\r\n    <div class=\"list\">\r\n      <ul id=\"toc-list\"><\/ul>\r\n    <\/div>\r\n <\/div>\r\n\r\n<style>\r\n\t@media (max-width: 992px) {\r\n\t\t#toc_group_article {\r\n\t\t\tpadding-top: 24px;\r\n\t\t}\r\n\t}\r\n\t\r\n\t#list_toc_float {\r\n\t\tmax-height: calc(100vh - 250px);\r\n\t\toverflow-y: auto;\r\n\t}\r\n\t\r\n\t#list_toc_top {\r\n\t\tdisplay: none;\r\n\t\tbackground: #fff;\r\n\t\tmargin-bottom: 4px;\r\n\t}\r\n\t\r\n\t#list_toc_top li {\r\n\t\tdisplay: block;\r\n\t\tmargin-left: 0;\r\n\t\tlist-style: none;\r\n\t}\r\n\t\r\n\t#list_toc_top a {\r\n\t\tpadding: 5px;\r\n\t\tdisplay: block;\r\n\t}\r\n\t\r\n\t#list_toc_top.show {\r\n\t\tdisplay: block;\r\n\t}\r\n\r\n\t#list_toc_top a {\r\n\t\tcolor: #434343;\r\n\t\tborder-bottom: 1px solid #bbb;\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top {\r\n\t\tposition: fixed;\r\n\t\ttop: 59px;\r\n\t\twidth: 100%;\r\n\t\tz-index: 99;\r\n\t\tborder-bottom: 2px solid #9c171e;\r\n\t\tpadding: 12px;\r\n\t\tbackground: #fff;\r\n\t\twidth: 100%;\r\n\t\tcursor: pointer;\r\n\t\tdisplay: none;\r\n\t\tleft: 0;\r\n\t\tbox-shadow: 0 -2px 7px 6px rgba(0, 0, 0, 0.17);\r\n\t}\r\n\t\r\n\t#dropdown-fixed-top.show {\r\n\t\tanimation: showAnim 0.5s ease;\r\n\t\tdisplay: block;\r\n\t\topacity: 1;\r\n\t}\r\n\t\r\n\t@keyframes showAnim {\r\n\t\tfrom {\r\n\t\t\tdisplay: none;\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t\tto {\r\n\t\t\tdisplay: block;\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top #list_toc_top {\r\n\t\tmax-height: calc(50vh - 110px);\r\n\t\toverflow-y: scroll;\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top .row {\r\n\t\tdisplay: flex;\r\n\t\tjustify-content: space-between\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top .row p {\r\n\t\tmargin-bottom: 0;\r\n\t}\r\n\t\r\n\t#pilihDaftarIsi {\r\n\t\tmax-width: 100%;\r\n\t\toverflow: hidden;\r\n\t\twhite-space: nowrap;\r\n\t}\r\n\t\r\n\t@media (min-width: 1018px) {\r\n\t\t.dropdown-fixed-top {\r\n\t\t\tdisplay: none;\r\n\t\t}\r\n\t}\r\n\t\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc > li > ul {padding-left: 20px;margin-bottom: 0;}\r\n\t#list_toc{height:max-content;transition:ease-in-out}\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc_float li.active > a {color:#b1252d;background: #ffe1e3;}\r\n\t#list_toc_top li.active > a {color:#b1252d;background: #ffe1e3;}\r\n\t#list_toc_float li a {padding:3px 7px}\r\n\t#list_toc_float li a {\r\n\t\tdisplay: block;\r\n\t\tcolor: #000;\r\n\t\tmargin-bottom: 6px;\r\n\t\tpadding-top: 2px;\r\n\t\tpadding-bottom: 2px;\r\n\t\ttransition: all 0.2s ease-in-out;\r\n\t\tfont-size: 15px;\r\n\t\tline-height: 18px;\r\n\t}\r\n\t#list_toc_float li{list-style:none;list-style-position:inside; margin-left:0;}\r\n\t#list_toc_float a:hover{color:#b1252d;}\r\n\t\r\n\t#toc_group_float{\r\n\t\tline-height: 24px;\r\n\t\tmax-height: calc(100vh - 100px);\r\n\t\toverflow: auto;\r\n\t\tz-index: 99;\r\n\t\tdisplay:none!important;\r\n\t\tbackground:#fff;\r\n\t\ttransition:all 0.5s linear\r\n\t}\r\n\t\r\n\t@media (min-width:1019px){\r\n\t\t#toc_group_float {\r\n\t\t\tdisplay:block!important;\r\n\t\t\t}\r\n\t\t\t\t#toc_group_article {\r\n\t\t\tdisplay:none;\r\n\t\t}\r\n\t}\r\n\r\n<\/style>\r\n\r\n<!-- ToC styling  -->\r\n<style>\r\n\t\/* Simple styling for the TOC *\/\r\n\t\r\n\t#toc ul li:last-child {\r\n    padding-bottom: 16px; \/* Adjust the value as needed *\/\r\n}\r\n\r\n.td-fix-index {\r\n\t transform: unset !important;\r\n     -webkit-transform: unset !important; \r\n}\r\n.footer-contact .td-fix-index {\r\n\t transform: translateZ(0) !important;\r\n     -webkit-transform: translateZ(0) !important; \r\n}\r\n\t.tdb_single_content .tdb-block-inner.td-fix-index{\r\n\t\tposition: static;\r\n\t}\r\n\t\r\n\r\n\t\r\n#toc {\r\n  background-color: #FFF;\r\n\tpadding: 17px 24px 0px 24px !important;\r\n  margin-bottom: 20px;\r\n\/*   border: 1px solid #9C171E; *\/\r\n  border-radius: 6px;\r\n\tdisplay: none;\r\n  max-width: 100%;\r\n  transition: .4s ease height;\r\n\tmargin-left: 0;\r\n\toverflow: hidden;\r\n}\r\n\r\n#toc .header{\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: space-between;\r\n\tbackground-color: transparent;\r\n}\r\n\t\r\n\t#toc.sticky .header{\r\n\t\tpadding: 4px 0;\r\n\t}\r\n\t\r\n.header p{\r\n  font-size: 18px !important;\r\n  font-weight: 600 !important;\r\n  color: #393939;\r\n   margin-bottom: 0;\r\n  \/* margin-top: 20px; *\/\r\n}\r\n\r\n.toc-icon{\r\n  float: right;\r\n\/*   visibility: hidden; *\/\r\n}\r\n\r\n\t.toc-title{\r\n\t\tmargin-right: auto;\r\n\/* \t\tpadding-left: 20px; *\/\r\n\t\tfont-weight: 600;\r\n\t\talign-self: center;\t}\t\r\n\r\n#toc ul {\r\n  list-style-type: none;\r\n  padding-left: 0;\r\n}\r\n\t\r\n#toc.sticky ul{\r\n\toverflow-y: auto;\r\n\tmax-height: 250px;\r\n\tmargin-top: 0px;\r\n\tpadding-top: 20px;\r\n\/* \tborder-top: 1px solid #d3d3d3; *\/\r\n}\r\n\t\r\n#toc ul li {\r\n\/*   margin-bottom: 10px; *\/\r\n  margin-bottom: 10px;\r\n\tmargin-left: 0;\r\n\ttransition: .2s ease;\r\n\tcursor: pointer;\r\n}\r\n\t\r\n\t#toc.sticky ul li {\r\n\t  margin-right: 10px;\r\n\t}\r\n\t\r\n.td-post-content #toc-list li a:hover, .td-post-content #toc-list a.active{\r\n\tbackground-color: #FFF;\r\n\/* \tpadding: 8px 16px 8px 16px; *\/\r\n\tpadding: 4px 16px 4px 16px;\r\n\tborder-radius: 6px;\r\n\tcolor: #9c171e !important;\r\n\tfont-weight: 600 !important;\r\n}\r\n\t\r\n\t.td-post-content #toc-list li:hover a, .td-post-content #toc-list a.active{\r\n\t\tcolor: #9C171E !important;\r\n\t\tfont-weight: 600 !important;\r\n\t}\r\n\t\r\n.td-post-content #toc-list a.active{\r\n\tfont-weight: bold !important;\r\n\tcolor: #9C171E !important;\r\n}\r\n\t\r\n#toc a, .td-post-content #toc-list a {\r\n  text-decoration: none;\r\n  color: #ea1717 !important;\r\n  transition: .2s ease;\r\n\tfont-weight: 400 !important;\r\n\tdisplay: block;\r\n\t\r\n\tpadding: 4px 16px 4px 0;\r\n}\r\n\r\n#toc.sticky {\r\n  position: fixed;\r\n\/*   top: 73px; *\/\r\n\tbottom: 0;\r\n  z-index: 100; \r\n  box-shadow: 0 2px 5px rgba(0,0,0,0.1); \r\n\twidth: 100%; \r\n\tbackground-color: #FFF;\r\n\/* \tbackground-color: #FFF1F1; *\/\r\n\tborder-bottom: 1px solid #ea1717;\r\n\/*   border: 1px solid #393939; *\/\r\n  box-shadow: 0px 0px 14px 0px #00000040;\r\n  cursor: pointer;\r\n\tanimation: fadein .3s ease;\r\n\tpadding: 12px 16px !important;\r\n}\r\n\t\r\n\t.fadein{\r\n\t\tanimation: fadein .3s ease;\r\n\t}\r\n\t\r\n\t.fadeout{\r\n\t\tanimation: fadeout .3s ease;\r\n\t}\r\n\t\r\n\t\r\n\t@keyframes fadein{\r\n\t\t0% {\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@keyframes fadeout{\r\n\t\t0% {\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t}\r\n\r\n\t\r\n#toc.sticky .header p{\r\n\tmargin-bottom: 10px;\r\n\tmargin-top: 10px;\r\n}\r\n\r\n#toc.sticky .toc-icon{\r\n  visibility: visible;\r\n\/* \ttransition: 0.4s ease; *\/\r\n}\r\n\t\r\n\t.toc-icon{\r\n\t\talign-items: center;\r\n    \tdisplay: flex;\r\n\t}\r\n\t\r\n\tsvg.header-icon{\r\n\/* \t\tbackground-color: #9c171e; *\/\r\n\t\tbackground-color: #FFF;\r\n\t\tborder-radius: 30px;\r\n\t\tpadding: 5px;\r\n\t}\r\n\r\n#toc.sticky .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\t\r\n\t#toc .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\r\n#toc .header.active .toc-icon{\r\n\ttransform: rotate(0deg); \r\n\topacity: 1;\r\n}\r\n\r\n\t#toc .header.active + .list {\r\n\t  max-height: 200px; \/* Adjust this value as needed *\/\r\n\t  opacity: 1;\r\n\t}\r\n\t\r\n\t#placeholder-toc{\r\n\/* \t\tdisplay: none; *\/\r\n\t}\r\n\t\r\n\t@media (min-width: 768px) and (max-width: 991px){\r\n\t\t#toc.sticky{\r\n\/* \t\t\ttop: 104px; *\/\r\n\t\t\tbottom: 0px;\r\n\t\t}\r\n\t\t\r\n\t\t#toc{\r\n\t\t\twidth: unset !important;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width: 767px){\r\n\t\t#toc{\r\n\t\t\twidth: 100% !important;\r\n\t\t\tdisplay: inline-block;\r\n\t\t}\r\n\t\t\r\n\t\t#toc.sticky{\r\n\t\t\twidth: 90% !important;\r\n\/* \t\t\ttop: 81px; *\/\r\n\t\t\tbottom: 60px;\r\n\t\t\tmargin-left: auto;\r\n\t\t\tmargin-right: auto;\r\n\t\t\tpadding: 0 16px;\r\n\t\t\tright: 5%;\r\n\t\t}\r\n\t}\r\n\t\r\n\t<\/style>\r\n\r\n<!-- ToC List for mobile -->\r\n<script>\r\n \/\/ Generate TOC based on headings\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  \/\/ Get the element that will contain the TOC\r\n  const tocList = document.getElementById('toc-list');\r\n\r\n  \/\/ Get the element with the ID 'article-left'\r\n  const article = document.querySelector('.td-post-content');\r\n\r\n  \/\/ Find all h2 elements within 'myarticle'\r\n  const headers = article.getElementsByTagName('h2');\r\n\r\n  \/\/ Loop through the h2 elements and create a list item for each one\r\n  for (let i = 0; i < headers.length; i++) {\r\n    const header = headers[i];\r\n    const headerText = header.textContent;\r\n\/\/     const headerId = 'header-' + i;\r\n    const headerId = headerText\r\n    .toLowerCase()\r\n    .trim()\r\n    .replace(\/[^\\w\\s-]\/g, '')  \/\/ hapus tanda baca\r\n    .replace(\/\\s+\/g, '-'); \/\/ ganti spasi jadi \"-\"\r\n\r\n    \/\/ Set an ID for the header if it doesn't have one\r\n    header.setAttribute('id', headerId);\r\n\r\n    \/\/ Create a list item for the TOC\r\n    const listItem = document.createElement('li');\r\n\r\n    \/\/ Create a link for the list item\r\n    const link = document.createElement('a');\r\n    link.setAttribute('href', '#' + headerId);\r\n    link.textContent = headerText;\r\n\r\n    \/\/ Append the link to the list item\r\n    listItem.appendChild(link);\r\n\r\n    \/\/ Append the list item to the TOC list\r\n    tocList.appendChild(listItem);\r\n  }\r\n});\r\n\r\n\/\/ Keep height and placement of content using placeholder in place of TOC\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const placeholderToc = document.querySelector('#placeholder-toc');\r\n\r\n  function setPlaceholderHeight() {\r\n    placeholderToc.style.height = `${toc.offsetHeight}px`;\r\n  }\r\n\r\n  \/\/ Set the initial height of the placeholder\r\n  setPlaceholderHeight();\r\n\r\n  \/\/ Update the height on window resize\r\n  window.addEventListener('resize', setPlaceholderHeight);\r\n});\r\n  const tocTitle = document.querySelector('#toc-title'); \/\/ Assuming header-faq is the element for TOC title\r\n\r\n\/\/ Sticky TOC and update heading\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const footer = document.querySelector('.td-footer-template-wrap');\r\n  const tocParent = toc.parentElement;\r\n  const divTop = tocParent.getBoundingClientRect().top + window.pageYOffset;\r\n  const tocHeight = toc.offsetHeight;\r\n  const triggerPoint = divTop + tocHeight + 700;\r\n  const footerHeight = footer.offsetHeight;\r\n  const triggerFooterPoint = footer.getBoundingClientRect().top + window.pageYOffset - footerHeight - footerHeight - footerHeight;\r\n  const phtoc = document.querySelector('#placeholder-toc');\r\n  const headers = document.querySelectorAll('.td-post-content h2');\r\n  const navLinks = document.querySelectorAll('#toc-list a');\r\n\t\r\n\tconst panel2 = document.querySelector(\"#toc .list\");\r\n\tvar icon = document.querySelector(\".toc-icon\");\r\n\r\n  let activeLink = null; \/\/ Declare activeLink outside the loop\r\n\t\r\n  \/\/ Function to handle scroll and add\/remove .sticky class\r\n  function handleScroll() {\r\n    const windowTop = window.pageYOffset || document.documentElement.scrollTop;\r\n    let currentHeader = '';\r\n\r\n    \/\/ Highlight user progress as the heading comes\r\n    headers.forEach(header => {\r\n\t\tconst headerTop = header.offsetTop;\r\n\t\tconst headerHeight = header.clientHeight;\r\n\t\tif (window.scrollY >= (headerTop - headerHeight + 700)) {\r\n\t\t\tconst currentHeaderId = header.getAttribute('id');\r\n\t\t\tconst currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n\/\/ \t\t\tconsole.log(\"current header text:\", currentHeaderText);\r\n\t\t\ttocTitle.textContent = currentHeaderText;\r\n\t\t\tcurrentHeader = currentHeaderId;\r\n\t\t\t\r\n\t\t\tif(window.innerWidth < 767){\r\n\t\t\t\ttocTitle.textContent = 'Table of Content';\r\n\t\t\t}\r\n\t\t}\r\n\t});\r\n\r\n    navLinks.forEach(link => {\r\n      link.classList.remove('active');\r\n      if(currentHeader != '') {\r\n\t\t  if (link.getAttribute('href').includes(currentHeader)) {\r\n\t\t\t  link.classList.add('active');\r\n\t\t  }\r\n\t  }\r\n    });\r\n\/\/     if (windowTop < triggerFooterPoint) {\r\n\/\/         toc.style.display = 'block';\r\n\/\/ \t}else{\r\n\/\/         toc.style.display = 'none';\r\n\/\/ \t}\r\n    \/\/ Update TOC title if sticky\r\n    if (windowTop > triggerPoint) {\r\n      if (!toc.classList.contains('sticky')) {\r\n        phtoc.style.display = \"block\";\r\n        toc.classList.add('sticky');\r\n        toc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n        toc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n        toc.style.backgroundColor = \"#FFF\";\r\n\t\tpanel2.style.height = '0px';\r\n\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\t\t  if(window.innerWidth < 767){\r\n\/\/ \t\t\t  const tocs = document.querySelector('#toc.sticky');\r\n\t\t\t  tocTitle.textContent = 'Table of Content'; \/\/ Reset title\r\n       \t\t  toc.style.width = '150px'; \/\/ Set width to match the parent element\r\n\t\t  }\r\n      }\r\n      if (currentHeader) {\r\n\/\/         console.log(\"activeLink:\", activeLink);\r\n        if (activeLink) {\r\n\/\/           tocTitle.textContent = activeLink.textContent; \/\/ Update TOC title\r\n          tocTitle.textContent = activeLink ? activeLink.textContent : \"\"; \/\/ Update title only if activeLink exists\r\n        }\r\n      }\r\n    } else {\r\n      toc.classList.remove('sticky');\r\n      phtoc.style.display = \"none\";\r\n      toc.style.width = 'unset'; \/\/ Reset to original width\r\n      toc.style.backgroundColor = \"#FFF\";\r\n      tocTitle.textContent = 'Table of Content'; \/\/ Reset title\r\n\t\tpanel2.style.height = panel2.scrollHeight + \"px\";\r\n\t\ticon.style.transform = \"rotate(180deg)\";\r\n    }\r\n  }\r\n\r\n    \/\/ Attach the scroll event listener to the window\r\n    window.addEventListener('scroll', handleScroll);\r\n\r\n    \/\/ Initial call to handleScroll to set the correct state on load\r\n    handleScroll();\r\n});\r\n\t\r\n\t\/\/ Open toggle TOC\r\n\t  document.addEventListener(\"DOMContentLoaded\", function() {\r\n\t\tvar tocHeader = document.querySelector(\"#toc .header\");\r\n\t\tvar toc = document.querySelector(\"#toc\");\r\n\t\tvar icon = document.querySelector(\".toc-icon\");\r\n\t\tconst tocTitle = document.querySelector('#toc-title');\r\n\t\tconst tocs = document.querySelector('#toc.sticky');\r\n \t\tconst tocParent = toc.parentElement;\t\t  \r\n\r\n\t\t  tocHeader.addEventListener(\"click\", function() {\r\n\t\t\tvar panel = this.nextElementSibling;\r\n\t\t\tif (panel.style.height !== '0px') { \/\/ Check if height is not 0px\r\n\t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \t\t\t\ttoc.style.paddingBottom = '6px'; \r\n\t\t\t\tif(window.innerWidth > 768){\r\n\t\t\t\t\tif(!toc.classList.contains('sticky')){\r\n\t\t\t\t\t\ttoc.style.width = \"unset\";\r\n\/\/ \t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\t\t\t\t\t}\r\n\t\t\t\t\tif (toc.classList.contains('sticky')){\r\n\t\t\t\t\t\ttoc.style.width = '${tocParent.offsetWidth}px';\r\n\t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\t\t\t\t\t}\r\n\t\t\t\t}\r\n\t\t\t\tif(window.innerWidth < 767){\r\n\t\t\t\t\ttoc.style.width = \"unset\"; \/\/ Reset width\r\n\t\t\t\t}\r\n\t\t\t\ttoc.style.backgroundColor = \"#FFF1F1\";\r\n\t\t\t} else {\r\n\t\t\t  panel.style.height = panel.scrollHeight + \"px\";\r\n\t\t\t  icon.style.transform = \"rotate(0deg)\";\r\n\t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\t\t\t  tocTitle.textContent = 'Table of Content'; \/\/ Reset title\r\n\t\t\t\ttoc.style.paddingBottom = '24px';\r\n\t\t\t \tif(window.innerWidth < 767){\r\n\t\t\t\t\ttoc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\t\t\t\t}\r\n\t\t\t}\r\n\t\t  });\r\n\r\n\t\t  \/\/ Close TOC when a link inside it is clicked\r\n\t\t  var tocLinks = document.querySelectorAll(\"#toc .list a\");\r\n\t\t  tocLinks.forEach(function(link) {\r\n\t\t\tlink.addEventListener(\"click\", function() {\r\n\t\t\t  var panel = document.querySelector(\"#toc .list\");\r\n\t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\t\t\t});\r\n\t\t  });\r\n\t\t});\r\n\r\n\r\n\r\n\t\r\n\/\/ \tmake the heading at the center of the viewport\r\n\/\/ \tdocument.addEventListener('DOMContentLoaded', function() {\r\n\/\/     \/\/ Add click event listener to all links in the TOC list\r\n\/\/     document.querySelectorAll('#toc-list a').forEach(anchor => {\r\n\/\/         anchor.addEventListener('click', function (e) {\r\n\/\/             e.preventDefault(); \/\/ Prevent the default behavior of jumping to the anchor\r\n\/\/ \/\/ \t\t\tconsole.log(\"prevent default\");\r\n\/\/             const targetId = this.getAttribute('href').substring(1); \/\/ Get the ID of the target element\r\n\/\/             const targetElement = document.getElementById(targetId); \/\/ Get the target element\r\n\r\n\/\/             if (targetElement) {\r\n\/\/                 const headerHeight = document.querySelector('#toc .header').offsetHeight; \/\/ Get the height of the fixed header\r\n\/\/                 const windowHeight = window.innerHeight; \/\/ Get the height of the viewport\r\n\/\/                 const targetOffset = targetElement.offsetTop; \/\/ Get the top offset of the target element\r\n\/\/                 const scrollTo = targetOffset + (windowHeight \/ 2) + (headerHeight); \/\/ Calculate the scroll position to center the target element\r\n\r\n\/\/                 \/\/ Scroll to the calculated position smoothly\r\n\/\/                 window.scrollTo({\r\n\/\/                     top: scrollTo,\r\n\/\/                     behavior: 'smooth'\r\n\/\/                 });\r\n\/\/             }\r\n\/\/         });\r\n\/\/     });\r\n\/\/ });\r\n<\/script>\r\n\r\n<!-- START script lama -->\r\n<!-- <script>\r\n\/\/ \tvar pilihDaftarIsi = document.getElementById('pilihDaftarIsi');\r\n\t\r\n\/\/ \tdocument.addEventListener('DOMContentLoaded', function() {\r\n\/\/ \t\tvar dropdownFixedTop = document.querySelector('.dropdown-fixed-top');\r\n\r\n\/\/ \t\tdropdownFixedTop.addEventListener('click', function() {\r\n\/\/ \t\t\tvar dropdownContent = this.querySelector('.list_toc');\r\n\/\/ \t\t\tdropdownContent.classList.toggle('show');\r\n\/\/ \t\t});\r\n\r\n\/\/ \t\twindow.addEventListener('click', function(event) {\r\n\/\/ \t\t\tvar listTocTop = document.getElementById('list_toc_top');\r\n\r\n\/\/ \t\t\tif (!dropdownFixedTop.contains(event.target)) {\r\n\/\/ \t\t\t\tlistTocTop.classList.remove('show');\r\n\/\/ \t\t\t}\r\n\/\/ \t\t});\r\n\/\/ \t});\r\n\t\r\n\/\/ \tvar daftarIsiContainer = document.getElementById('toc_group_article');\r\n\/\/ \tvar dropdownFixedTop = document.getElementById('dropdown-fixed-top');\r\n\/\/     var triggered = false; \/\/ Flag to keep track of whether the function has been triggered\r\n\r\n\/\/     window.addEventListener('scroll', function() {\r\n\/\/         if (!triggered && isCompletelyScrolledPast(daftarIsiContainer)) {\r\n\/\/             showSectionDropdownFixedTop(false);\r\n\/\/             triggered = true;\r\n\/\/         } else if (triggered && !isCompletelyScrolledPast(daftarIsiContainer)) {\r\n\/\/             showSectionDropdownFixedTop(true);\r\n\/\/             triggered = false;\r\n\/\/         }\r\n\/\/     });\r\n\r\n\/\/     function isCompletelyScrolledPast(element) {\r\n\/\/         var elementTop = element.getBoundingClientRect().top;\r\n\/\/         var elementBottom = element.getBoundingClientRect().bottom;\r\n\/\/         return elementTop < 0 && elementBottom < 0;\r\n\/\/     }\r\n\r\n\/\/     function showSectionDropdownFixedTop(show) {\r\n\/\/ \t\tif (show) {\r\n\/\/ \t\t\tdropdownFixedTop.classList.remove(\"show\");\r\n\/\/ \t\t} else {\r\n\/\/ \t\t\tdropdownFixedTop.classList.add(\"show\");\r\n\/\/ \t\t}\r\n\/\/     }\r\n<\/script> -->\r\n<!-- <script>\r\n    \/\/ Scrollspy function to highlight the active TOC item based on the scroll position\r\n  function scrollSpy(tocClass) {\r\n    const scrollPosition = window.scrollY;\r\n\r\n    \/\/ Find the active h2 and h3 headings based on their position in the corresponding TOC\r\n    let activeH2 = null;\r\n    let activeH3 = null;\r\n\r\n    const tocItems = document.querySelectorAll(`.${tocClass} li`);\r\n    tocItems.forEach(item => {\r\n      const a = item.querySelector('a');\r\n      if (!a) return;\r\n      const href = a.getAttribute('href');\r\n      const targetId = href.substring(1); \/\/ Remove the '#' from the href to get the target ID\r\n      const targetElement = document.getElementById(targetId);\r\n      if (!targetElement) return;\r\n\r\n      const targetTop = targetElement.getBoundingClientRect().top + scrollPosition;\r\n      const nextItem = item.nextElementSibling;\r\n      const nextTop = nextItem ? nextItem.getBoundingClientRect().top + scrollPosition : Infinity;\r\n\r\n      if (targetTop <= scrollPosition + 150) {\r\n        if (a.parentElement.parentElement === tocItems) {\r\n          \/\/ The h2 heading is at the root level of the TOC\r\n          activeH2 = { id: targetId, level: 'h2' };\r\n        } else {\r\n          \/\/ The h3 heading is nested under an h2 heading\r\n          const parentH2 = a.parentElement.parentElement.previousElementSibling;\r\n          if (parentH2) {\r\n            const h2Link = parentH2.querySelector('a');\r\n            if (h2Link) {\r\n              const h2Href = h2Link.getAttribute('href');\r\n              const h2Id = h2Href.substring(1);\r\n              activeH2 = { id: h2Id, level: 'h2' };\r\n            }\r\n          }\r\n          activeH3 = { id: targetId, level: 'h3' };\r\n        }\r\n      }\r\n\r\n      if (targetTop > scrollPosition + 150 && nextTop > scrollPosition + 150 && !activeH3) {\r\n        \/\/ Reset the activeH2 when there are no more active h3 headings\r\n        activeH2 = null;\r\n      }\r\n    });\r\n\r\n    \/\/ Update the active state for the TOC items\r\n    tocItems.forEach(item => {\r\n      item.classList.remove('active');\r\n      const a = item.querySelector('a');\r\n      if (a) {\r\n        const href = a.getAttribute('href');\r\n        const targetId = href.substring(1);\r\n        if ((activeH2 && activeH2.id === targetId) || (activeH3 && activeH3.id === targetId)) {\r\n          item.classList.add('active');\r\n\t\t  pilihDaftarIsi.innerHTML = a.textContent;\r\n        }\r\n      }\r\n    });\r\n  }\r\n\r\n  \/\/ Call scrollSpy for each TOC on window scroll\r\n  const tocClasses = ['list_toc', 'list_toc_float', 'list_toc_top']; \/\/ Add other TOC class names here if you have more than two instances\r\n  tocClasses.forEach(tocClass => {\r\n    window.addEventListener('scroll', () => scrollSpy(tocClass));\r\n  });\r\n<\/script> -->\r\n<!-- END script lama -->\r\n\t\r\n<script>\r\n    \/\/ Scrollspy function to highlight the active TOC item based on the scroll position\r\n  function scrollSpy(tocClass) {\r\n    const scrollPosition = window.scrollY;\r\n\r\n    \/\/ Find the active h2 and h3 headings based on their position in the corresponding TOC\r\n    let activeH2 = null;\r\n    let activeH3 = null;\r\n\r\n    const tocItems = document.querySelectorAll(`.${tocClass} li`);\r\n    tocItems.forEach(item => {\r\n      const a = item.querySelector('a');\r\n      if (!a) return;\r\n      const href = a.getAttribute('href');\r\n      const targetId = href.substring(1); \/\/ Remove the '#' from the href to get the target ID\r\n      const targetElement = document.getElementById(targetId);\r\n      if (!targetElement) return;\r\n\r\n      const targetTop = targetElement.getBoundingClientRect().top + scrollPosition;\r\n      const nextItem = item.nextElementSibling;\r\n      const nextTop = nextItem ? nextItem.getBoundingClientRect().top + scrollPosition : Infinity;\r\n\r\n      if (targetTop <= scrollPosition + 150) {\r\n        if (a.parentElement.parentElement === tocItems) {\r\n          \/\/ The h2 heading is at the root level of the TOC\r\n          activeH2 = { id: targetId, level: 'h2' };\r\n        } else {\r\n          \/\/ The h3 heading is nested under an h2 heading\r\n          const parentH2 = a.parentElement.parentElement.previousElementSibling;\r\n          if (parentH2) {\r\n            const h2Link = parentH2.querySelector('a');\r\n            if (h2Link) {\r\n              const h2Href = h2Link.getAttribute('href');\r\n              const h2Id = h2Href.substring(1);\r\n              activeH2 = { id: h2Id, level: 'h2' };\r\n            }\r\n          }\r\n          activeH3 = { id: targetId, level: 'h3' };\r\n        }\r\n      }\r\n\r\n      if (targetTop > scrollPosition + 150 && nextTop > scrollPosition + 150 && !activeH3) {\r\n        \/\/ Reset the activeH2 when there are no more active h3 headings\r\n        activeH2 = null;\r\n      }\r\n    });\r\n\r\n    \/\/ Update the active state for the TOC items\r\n    tocItems.forEach(item => {\r\n      item.classList.remove('active');\r\n      const a = item.querySelector('a');\r\n      if (a) {\r\n        const href = a.getAttribute('href');\r\n        const targetId = href.substring(1);\r\n        if ((activeH2 && activeH2.id === targetId) || (activeH3 && activeH3.id === targetId)) {\r\n          item.classList.add('active');\r\n        }\r\n      }\r\n    });\r\n  }\r\n\r\n  \/\/ Call scrollSpy for each TOC on window scroll\r\n  const tocClasses = ['list_toc', 'list_toc_float']; \/\/ Add other TOC class names here if you have more than two instances\r\n  tocClasses.forEach(tocClass => {\r\n    window.addEventListener('scroll', () => scrollSpy(tocClass));\r\n  });\r\n<\/script>\r\n\t\r\n\r\n<!-- ToC List for desktop side bar, diganti jadi inject by php, di code snippet \"Sidebar Accordion\" -->\r\n<!--  <script>\r\n\tdocument.addEventListener(\"DOMContentLoaded\", function() {\r\nToC List for desktop side bar, diganti jadi inject by php, di code snippet \"Sidebar Accordion\"\r\n        Fungsi untuk mengubah teks menjadi format id\r\n        function formatId(text) {\r\n            return text.trim().replace(\/[^\\w\\d]+\/g, '_');\r\n        }\r\n\r\n        \/\/ Fungsi untuk membuat nested list\r\n        function createNestedList(parentNode, children) {\r\n            if (children.length === 0) return;\r\n\r\n            const nestedUl = document.createElement('ul');\r\n            children.forEach(child => {\r\n                const nestedLi = document.createElement('li');\r\n                const nestedA = document.createElement('a');\r\n                nestedA.textContent = child.title;\r\n                nestedA.href = `#${child.id}`;\r\n                nestedLi.appendChild(nestedA);\r\n                nestedUl.appendChild(nestedLi);\r\n\r\n                if (child.children.length > 0) {\r\n                    createNestedList(nestedLi, child.children);\r\n                }\r\n            });\r\n\r\n            parentNode.appendChild(nestedUl);\r\n        }\r\n\r\n        \/\/ Membuat objek untuk menyimpan daftar h2 dan h3 beserta judulnya\r\n        const headings = [];\r\n\r\n           \/\/ Mengambil semua elemen h2 dan h3\r\n        const elements = document.querySelectorAll('.td-post-content h2');\r\n\t\t\t\/\/, .td-post-content h3\r\n\r\n        elements.forEach(element => {\r\n            if (element.tagName === 'H2') {\r\n                const id = formatId(element.textContent);\r\n                element.id = id;\r\n\t\t\t\tif (element.textContent.toLowerCase() === \"key takeaways\") {return;} \/\/ Kalau Key Takeaways, jangan dimasukin\r\n                headings.push({ level: 'h2', id: id, title: element.textContent, children: [] });\r\n            } else if (element.tagName === 'H3') {\r\n                const id = formatId(element.textContent);\r\n                element.id = id;\r\n                if (headings.length > 0) {\r\n                    headings[headings.length - 1].children.push({ level: 'h3', id: id, title: element.textContent, children: [] });\r\n                }\r\n            }\r\n        });\r\n\r\n        \/\/ Membuat list HTML dari objek headings\r\n        const ul = document.getElementById('list_toc');\r\n        let currentUl = ul;\r\n        headings.forEach(heading => {\r\n            const li = document.createElement('li');\r\n            const a = document.createElement('a');\r\n            a.textContent = heading.title;\r\n            a.href = `#${heading.id}`;\r\n            li.appendChild(a);\r\n\r\n            if (heading.level === 'h2') {\r\n                \/\/ Menyimpan ul saat ini untuk menambahkan nested ul\r\n                currentUl = li;\r\n                ul.appendChild(li);\r\n            } else if (heading.level === 'h3') {\r\n                if (!currentUl.lastElementChild || currentUl.lastElementChild.tagName !== 'UL') {\r\n                    \/\/ Jika belum ada nested ul, buat satu\r\n                    const nestedUl = document.createElement('ul');\r\n                    currentUl.appendChild(nestedUl);\r\n                    currentUl = nestedUl;\r\n                }\r\n                currentUl.appendChild(li);\r\n            }\r\n\r\n            createNestedList(li, heading.children);\r\n        });\r\n\t\tDapatkan elemen ul dengan id 'list_toc_float'\r\nconst ulFloat = document.getElementById('list_toc');\r\nconst ulJourney = document.getElementById('list_journey');\r\n\r\nDapatkan isi (child elements) dari ul dengan id 'list_toc_float'\r\n\tif (ulFloat !== null) {\r\n\t\tconst clonedChildren = ulFloat.cloneNode(true).children;\r\n\t\tconst ulToc = document.getElementById('list_toc_float');\r\n\t\tconst ulTocTop = document.getElementById('list_toc_top');\r\n\t\tif ((ulToc !== null || ulToc !== undefined) && window.innerWidth > 1018){\r\n\t\t\tulToc.append(...clonedChildren);\r\n\t\t} else {\r\n\t\t\tulTocTop.append(...clonedChildren);\r\n\t\t}\r\n\t} \r\n\r\n\tif (ulJourney !== null) {\r\n\t\tconst clonedChildrenJourney = ulJourney.cloneNode(true).children;\r\n\t\tconst ulTocJourney = document.getElementById('list_toc_journey');\r\n\t\tulTocJourney.append(...clonedChildrenJourney);\r\n\t} \r\n\t\r\n        Fungsi untuk mengambil tinggi navbar\r\n        function getNavbarHeight() {\r\n            const navbar = document.getElementById('tdi_34');\r\n            return navbar ? navbar.offsetHeight : 0;\r\n        }\r\n\r\n        \/\/ Fungsi untuk menambahkan offset posisi scroll\r\n        function scrollToElementWithOffset(elementId) {\r\n            const element = document.getElementById(elementId);\r\n            if (element) {\r\n                const offset = getNavbarHeight();\r\n                const elementPosition = element.getBoundingClientRect().top;\r\n                const offsetPosition = elementPosition - offset-40;\r\n\r\n                window.scrollBy({\r\n                    top: offsetPosition,\r\n                    behavior: 'smooth'\r\n                });\r\n            }\r\n        }\r\n\r\n        \/\/ Fungsi untuk menangani klik pada tautan judul\r\n        function handleTitleClick(event) {\r\n            event.preventDefault();\r\n            const href = event.target.getAttribute('href').substr(1);\r\n            scrollToElementWithOffset(href);\r\n        }\r\n\r\n        \/\/ Tambahkan event listener untuk semua tautan judul\r\n        const titleLinks = document.querySelectorAll('a[href^=\"#\"]');\r\n        titleLinks.forEach(link => {\r\n            link.addEventListener('click', handleTitleClick);\r\n        });\r\n\t});\r\n    <\/script> -->\r\n\n\r\n    <div class=\"adjustable-banner-wrap\">\r\n        <a href=\"https:\/\/www.hashmicro.com\/au\/accounting?medium=moneysite-banner\" target=\"_blank\">\r\n            <img decoding=\"async\" loading=\"lazy\"\r\n                 src=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/03\/accounting_desktop_4.webp\"\r\n                 data-desktop-src=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/03\/accounting_desktop_4.webp\"\r\n                 data-mobile-src=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/03\/accounting_mobile_4.webp\"\r\n                 alt=\"Accounting4\"\r\n                 class=\"responsive-image-banner\">\r\n\r\n            \r\n            <div class=\"adjustable-banner-overlay\" style=\"width: 50%\">\r\n                <p class=\"adjustable-banner-text\">Need an expert to make faster financial decisions?<\/p>\r\n                <div class=\"adjustable-banner-btn\">Schedule a Consultation<\/div>\r\n            <\/div>\r\n\r\n        <\/a>\r\n    <\/div>\r\n<script>\r\n    \/\/ check which image to use based on screensize\r\n    document.addEventListener(\"DOMContentLoaded\", function() {\r\n        function updateImageSource() {\r\n            var images = document.querySelectorAll('.responsive-image-banner');\r\n            var screenWidth = window.innerWidth;\r\n\r\n            images.forEach(function(img) {\r\n                var mobileSrc = img.getAttribute('data-mobile-src');\r\n                var desktopSrc = img.getAttribute('data-desktop-src');\r\n\r\n                if (screenWidth < 576 && mobileSrc) {\r\n                    img.setAttribute('src', mobileSrc);\r\n                } else {\r\n                    img.setAttribute('src', desktopSrc);\r\n                }\r\n            });\r\n        }\r\n\r\n        \/\/ Initial check\r\n        updateImageSource();\r\n\r\n        \/\/ Update on resize\r\n        window.addEventListener('resize', updateImageSource);\r\n    });\r\n<\/script>\n<h2 id=\"what-is-a-balance-sheet\"><strong>What Is a Balance Sheet?<\/strong><\/h2>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-3629\" src=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/moneymoney-15.webp\" alt=\"what-is-a-balance-sheet?\" width=\"800\" height=\"400\" srcset=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/moneymoney-15.webp 800w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/moneymoney-15-300x150.webp 300w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/moneymoney-15-768x384.webp 768w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/moneymoney-15-150x75.webp 150w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/moneymoney-15-696x348.webp 696w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<p>A balance sheet, called the Statement of Financial Position under <a href=\"https:\/\/aasb.gov.au\/pronouncements\/accounting-standards\/\">AASB 101<\/a>, is a financial statement showing what a business owns, owes, and holds in equity at one specific date. It is one of the core <a href=\"https:\/\/www.hashmicro.com\/au\/blog\/accounting-system\/\">financial system fundamentals<\/a> every business owner should understand.<\/p>\n<p>It captures a single moment rather than performance over time like a profit and loss. Together with cash flow and profit and loss reports, it forms the <a href=\"https:\/\/www.hashmicro.com\/au\/blog\/financial-report\/\">full suite of financial statements<\/a> used to assess business performance.<\/p>\n<p>The accounting equation governs the entire document and must always balance: Assets = Liabilities + Owner&#8217;s Equity. This identity is the test that proves the statement has been compiled correctly.<\/p>\n<p>For Australian business owners, the balance sheet sits at the centre of credit decisions, investor due diligence, and internal capital planning. Banks rely on it heavily when assessing loan applications.<\/p>\n<p>Under the Corporations Act 2001, certain entities must prepare audited financial statements, including a balance sheet, and lodge them with the Australian Securities and Investments Commission (ASIC) each year.<\/p>\n<p><a href=\"https:\/\/www.abs.gov.au\/\" target=\"_blank\" rel=\"noopener\">Australian Bureau of Statistics<\/a>\u00a0data shows small and medium businesses make up the bulk of the economy, making an AASB-aligned balance sheet essential for credit access and growth planning.<\/p>\n<p>A well-prepared template lets owners spot liquidity issues early, monitor leverage, and confirm the capital structure is positioned for long-term resilience across changing market conditions.<\/p>\n<style>\r\n    #custom-quote {\r\n        background-color: #f0f0f0;\r\n        padding: 20px;\r\n        border-radius: 12px;\r\n        margin: 20px;\r\n        display: flex;\r\n        flex-direction: column;\r\n    }\r\n\r\n    #custom-quote .quote-body {\r\n        display: flex;\r\n        flex-direction: row;\r\n        align-items: flex-start;\r\n        gap: 15px;\r\n        font-size: 16px;\r\n        line-height: 1.5;\r\n        font-style: italic;\r\n    }\r\n\r\n    #custom-quote .quote-icon {\r\n        width: 40px;\r\n        height: 40px;\r\n        flex-shrink: 0;\r\n    }\r\n\r\n    #custom-quote .quote-author-wrapper {\r\n        margin-top: 15px;\r\n        align-self: flex-start;\r\n        margin-left: 55px; \r\n\t\tmargin-bottom: 0px;\r\n    }\r\n\r\n    #custom-quote em {\r\n        font-family: 'Roboto Serif', serif !important;\r\n        font-size: 12px;\r\n        font-weight: bold;\r\n        font-style: normal;\r\n    }\r\n\r\n    @media screen and (max-width: 768px) {\r\n        #custom-quote {\r\n            margin: 15px 0;\r\n            padding: 15px;\r\n        }\r\n        \r\n        #custom-quote .quote-body {\r\n            gap: 12px;\r\n        }\r\n\r\n        #custom-quote .quote-author-wrapper {\r\n            margin-left: 52px;\r\n        }\r\n    }\r\n\r\n    @media screen and (max-width: 480px) {\r\n        #custom-quote {\r\n            margin: 10px 0;\r\n            padding: 12px;\r\n        }\r\n\r\n        #custom-quote .quote-body {\r\n            font-size: 14px;\r\n            gap: 10px;\r\n        }\r\n\r\n        #custom-quote .quote-icon {\r\n            width: 32px;\r\n            height: 32px;\r\n        }\r\n\r\n        #custom-quote .quote-author-wrapper {\r\n            margin-top: 10px;\r\n            margin-left: 42px;\r\n        }\r\n    }\r\n<\/style>\r\n\r\n<div id=\"custom-quote\">\r\n    <div class=\"quote-body\">\r\n        <img decoding=\"async\" src=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/12\/quote.webp\" alt=\"Quote Icon\" class=\"quote-icon\">\r\n        <div>\r\n            A balance sheet is the foundation document of any business; it does not show how much was earned this year, but it tells you exactly what stands behind every decision you are about to make next year.        <\/div>\r\n    <\/div>\r\n    <p class=\"quote-author-wrapper\">\r\n        <em>Ricky Halim, B.Sc., Managing Director<\/em>\r\n    <\/p>\r\n<\/div>\n<h2 id=\"key-components-of-a-balance-sheet\"><strong>What Are the Key Components of a Balance Sheet?<\/strong><\/h2>\n<p>Every balance sheet template, regardless of complexity, rests on three components: assets, liabilities, and owner&#8217;s equity. Each one tells a different part of the financial story.<\/p>\n<p>Under AASB 101, these components must be classified and presented so users can assess financial position with clarity. The standard practice in Australia is to split assets and liabilities into current and non-current.<\/p>\n<p>Getting this classification right matters because it directly affects how lenders, investors, and auditors interpret the company&#8217;s short-term liquidity and long-term solvency in the same statement.<\/p>\n<h3>1. Assets<\/h3>\n<p>Assets are resources the business owns or controls from past transactions, with future economic benefit expected to flow to the entity. They are listed in order of liquidity, from most to least convertible.<\/p>\n<p>Current assets are realised, sold, or consumed within the normal operating cycle, typically 12 months. They include cash and cash equivalents, trade debtors, inventory, and prepaid expenses.<\/p>\n<p>Trade debtors should be reported net of any allowance for doubtful debts, while inventory must be valued using ATO-accepted methods such as FIFO or weighted average to satisfy compliance.<\/p>\n<p>Non-current assets are held for more than a year and underpin ongoing operations. They cover property, plant, and equipment, intangible assets, long-term investments, and deferred tax assets.<\/p>\n<p>Property, plant, and equipment depreciate over their useful life apart from land, while intangibles such as patents, trademarks, and goodwill represent value that cannot be physically touched or moved.<\/p>\n<h3>2. Liabilities<\/h3>\n<p>Liabilities are obligations the business owes to external parties, arising from past transactions, where settlement is expected to result in an outflow of resources holding economic value.<\/p>\n<p>Current liabilities settle within 12 months and include accounts payable, short-term debt, the current portion of long-term loans, accrued expenses, and Australian statutory liabilities.<\/p>\n<p>Statutory liabilities are unique to Australia and cover GST payable from the Business Activity Statement, PAYG withholding, and Superannuation Guarantee amounts not yet remitted to employee funds.<\/p>\n<p>Non-current liabilities extend beyond 12 months and reflect the long-term financing strategy. They include long-term loans, equipment finance, deferred tax liabilities, and long service leave provisions.<\/p>\n<h3>3. Owner&#8217;s Equity<\/h3>\n<p>Owner&#8217;s equity is the residual interest in the assets of the business after deducting all liabilities. It represents what would theoretically return to owners if every asset was sold and every debt paid.<\/p>\n<p>For Pty Ltd and Ltd companies, share capital reflects the total invested by shareholders in exchange for shares, while retained earnings track cumulative net profit kept inside the business.<\/p>\n<p>Sole traders and partnerships use owner&#8217;s drawings to track withdrawals for personal use. Drawings reduce equity directly and should never be classified as a business expense on the profit and loss.<\/p>\n<p>Reserves capture allocations set aside for specific purposes, such as an asset revaluation reserve created when property is revalued upwards in line with current market value and AASB 116.<\/p>\n<h2 id=\"types-of-balance-sheet-templates\"><strong>Types of Balance Sheet Templates in Australia<\/strong><\/h2>\n<p>There is no single template that suits every Australian business. Size, structure, and reporting obligations dictate which format works best, even though the accounting equation never changes.<\/p>\n<p>Choosing the wrong format can either bury important detail or overcomplicate a small operation. The five formats below cover most common scenarios in the Australian market.<\/p>\n<h3>1. Simple balance sheet<\/h3>\n<p>The simple balance sheet lists assets, liabilities, and equity without splitting them into current and non-current categories. It gives a fast, top-level view of the financial position.<\/p>\n<p>It suits micro-businesses, freelancers, and sole traders with minimal inventory and no long-term debt. It rarely satisfies bank loan applications or any analytical work needing liquidity ratios.<\/p>\n<h3>2. Classified balance sheet<\/h3>\n<p>The classified balance sheet is the standard format used by most Australian small and medium businesses. It separates assets and liabilities into current and non-current sections under AASB 101.<\/p>\n<p>This split lets stakeholders judge short-term liquidity and long-term solvency at a glance. Australian banks and ASIC reviewers expect a classified format whenever financials are submitted formally.<\/p>\n<h3>3. Common-size balance sheet<\/h3>\n<p>A common-size balance sheet expresses each line item as a percentage of total assets, turning raw dollars into structural ratios that can be benchmarked against competitors of any size.<\/p>\n<p>If accounts receivable jumps from 10% to 25% of total assets, the format flags a credit control issue immediately, well before raw dollar values would have made the change obvious to management.<\/p>\n<h3>4. Consolidated balance sheet<\/h3>\n<p>A consolidated balance sheet combines the financial position of a parent company and its subsidiaries into one statement, treating the group as a single economic entity under AASB 10.<\/p>\n<p>Preparation requires eliminating intercompany balances and transactions, such as loans from parent to subsidiary, to prevent double-counting. Larger Australian corporate groups use this format every year.<\/p>\n<h3>3. Comparative balance sheet<\/h3>\n<p>A comparative balance sheet shows two or more periods side by side, such as 30 June 2026 next to 30 June 2025. The format is built for trend analysis and year-on-year financial review.<\/p>\n<p>It exposes whether debt is climbing, inventory is bloating, or equity is strengthening. Comparative reporting is mandatory for entities preparing General Purpose Financial Statements in Australia.<\/p>\n<h2 id=\"ready-to-use-balance-sheet-templates\"><strong>Ready-to-Use Balance Sheet Templates Australia<\/strong><\/h2>\n<p>Below are five paste-ready templates aligned with Australian accounting conventions. Recreate them in Excel or Google Sheets, or load them into accounting software for live reconciliation.<\/p>\n<p>Manual templates are excellent for learning the structure, but moving to automation through an integrated ERP like HashMicro removes data entry errors and keeps the balance sheet current at all times.<\/p>\n<h3>1. Simple balance sheet template<\/h3>\n<p>Best suited to a sole trader or freelancer with minimal complexity.<\/p>\n<table style=\"width: 100%; border-collapse: collapse; margin-bottom: 20px;\" border=\"1\">\n<thead>\n<tr>\n<th style=\"background-color: #990000; color: #ffffff; padding: 8px; text-align: left;\" colspan=\"2\">Simple Balance Sheet<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding: 8px;\"><strong>ASSETS<\/strong><\/td>\n<td style=\"padding: 8px;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px;\">Cash at Bank<\/td>\n<td style=\"padding: 8px;\">$ [Amount]<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px;\">Accounts Receivable<\/td>\n<td style=\"padding: 8px;\">$ [Amount]<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px;\">Equipment &amp; Tools<\/td>\n<td style=\"padding: 8px;\">$ [Amount]<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px;\"><strong>Total Assets<\/strong><\/td>\n<td style=\"padding: 8px;\"><strong>$ [Total A]<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px;\"><strong>LIABILITIES<\/strong><\/td>\n<td style=\"padding: 8px;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px;\">Accounts Payable<\/td>\n<td style=\"padding: 8px;\">$ [Amount]<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px;\">ATO Liabilities (GST\/PAYG)<\/td>\n<td style=\"padding: 8px;\">$ [Amount]<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px;\">Business Loan<\/td>\n<td style=\"padding: 8px;\">$ [Amount]<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px;\"><strong>Total Liabilities<\/strong><\/td>\n<td style=\"padding: 8px;\"><strong>$ [Total L]<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px;\"><strong>EQUITY<\/strong><\/td>\n<td style=\"padding: 8px;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px;\">Owner&#8217;s Capital<\/td>\n<td style=\"padding: 8px;\">$ [Amount]<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px;\">Retained Earnings<\/td>\n<td style=\"padding: 8px;\">$ [Amount]<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px;\"><strong>Total Equity<\/strong><\/td>\n<td style=\"padding: 8px;\"><strong>$ [Total E]<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>Check: Total Assets must equal Total Liabilities + Total Equity.<\/em><\/p>\n<p><!-- shortcode CTA download new -->\r\n\r\n<div class=\"download-wrapper new\">\r\n\t<p class=\"download-desc\">Simple balance sheet template<\/p>\r\n\t\r\n\t<div class=\"download-top\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/image_2026-04-30_144623896.webp\">\r\n\t<\/div>\r\n\t\r\n\t<div class=\"button-wrapper\">\r\n\t\t\t\t<button \r\n\t\t\tclass=\"downloadBtn\" \r\n\t\t\tpopup-content=\"template\" \r\n\t\t\tdata-link=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/Simple_Balance_Sheet.xlsx\"\r\n\t\t\tdata-format=\"excel\">\r\n\t\t\t<div class=\"icon-unduh\"><\/div>\r\n\t\t\t<p class=\"download-text\" style=\"\">Download Now<\/p>\r\n\t\t<\/button>\r\n\t\t\r\n  \t\t\r\n  \t\t\t<\/div>\r\n\t\r\n\t\t<div class=\"download-bottom\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/image_2026-04-30_144623896.webp\" alt=\"ALT IMAGE showpreview=true\">\r\n\t<\/div>\r\n\t<\/div>\r\n\r\n\r\n<style>\r\n\t.button-wrapper{\r\n\t\tdisplay: flex;\r\n\t\talign-items: center;\r\n\t\tjustify-content: center;\r\n\t}\r\n\t\r\n\t.new p.download-text{\r\n\t\tmargin-bottom: 0;\r\n\t\tcolor: #9C171E;\r\n\t}\r\n\t\r\n\t.color-me-white{\r\n\t\tcolor: #FFF !important;\r\n\t}\r\n\t.download-bottom, .download-top{\r\n\t\tmargin-top: 32px;\r\n\t\theight: 250px;\r\n\t\toverflow: hidden;\r\n\t\tborder-radius: 8px 8px 0 0;\r\n\t}\r\n\t\r\n\t.download-top{\r\n\t\tdisplay: none;\r\n\t}\r\n\t\r\n\t.download-img{\r\n\t\twidth: 100%;\r\n\/* \t\tfilter: blur(1px); *\/\r\n\t}\r\n\r\n\t.opacity-ef{\r\n\t\tposition: absolute;\r\n\t\tdisplay: block;\r\n\t\ttop: 0;\r\n\t\tleft: 0;\r\n\t\tbottom: 0;\r\n\t\tbackground-image: linear-gradient(180deg, rgba(255, 255, 255, 0.00) 35%, #FFF 88%);\r\n\t\tbackdrop-filter: blur(1px);\r\n\t\tz-index: 1;\r\n\t\twidth: 100%;\r\n\t}\r\n\t\r\n\t.download-wrapper.new{\r\n\t\tbackground: unset;\r\n\t\tpadding: 40px 16px;\r\n\t\tborder-radius: unset;\r\n\t\tborder-bottom: 2px solid #D9D9D9;\r\n\t\tborder-top: 2px solid #D9D9D9;\r\n\t}\r\n\t\r\n\t.icon-unduh{\r\n\t\tbackground-image: url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/11\/icon-unduh.webp');\r\n\t\tbackground-size: cover;\r\n\t\tbackground-repeat: no-repeat;\r\n\t\tbackground-position: center;\r\n\t}\r\n\t\r\n\t.new .downloadBtn{\r\n\t\twidth: 200px;\r\n\t\tpadding: 10px 14px;\r\n\t\tmargin-right: 16px;\r\n\t\tcolor: #FFF !important;\r\n\t\tbox-shadow: 5px 6px 16px 0px rgba(0, 0, 0, 0.25);\r\n\t\tjustify-content: center;\r\n\t}\r\n\t\r\n\t.new .downloadBtn:last-child{\r\n\t\tmargin-right: 0;\r\n\t}\r\n\t\r\n\t.new .download-desc{\r\n\t\tcolor: #282828 !important;\r\n\t\ttext-align: center;\r\n\t\tfont-size: 27px !important;\r\n\t\tfont-style: normal;\r\n\t\tfont-weight: 700;\r\n\t\tline-height: 28px;\r\n\t\tmargin-bottom: 24px !important;\r\n\t}\r\n\t\r\n\t.btn-pdf{\r\n\t\tborder: 2px solid #D01517;\r\n\t\tbackground: #D01517;\r\n\t}\r\n\t\r\n\t.btn-word{\r\n\t\tborder: 2px solid #25589A;\r\n\t\tbackground: #25589A;\r\n\t}\r\n\t\r\n\t.btn-excel{\r\n\t\tborder: 2px solid #20744A;\r\n\t\tbackground: #20744A;\r\n\t}\r\n\t\r\n\t.d-none{\r\n\t\tdisplay: none;\r\n\t}\r\n\t\r\n\t@media (min-width:992px) and (max-width:1399px){\r\n\t\tp.download-text{\r\n\t\t\tfont-size: 14px;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:991px){\r\n\t\t.button-wrapper{\r\n\t\t\tdisplay: block;\r\n\t\t}\r\n\t\t\r\n\t\t.new .downloadBtn{\r\n\t\t\twidth: 100%;\r\n\t\t\tmargin-left: 0;\r\n\t\t\tmargin-right: 0;\r\n\t\t\tmargin-bottom: 16px;\r\n\t\t}\r\n\t\t\r\n\t\t.download-bottom{\r\n\t\t\tdisplay: none;\r\n\t\t}\r\n\t\t\r\n\t\t.download-top{\r\n\t\t\tdisplay: block;\r\n\t\t\tmargin-bottom: 16px;\r\n\t\t}\r\n\t\t\r\n\t\t.new .download-desc{\r\n\t\t\tmargin-bottom: 16px !important;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:576px){\r\n\t\t.download-top{\r\n\t\t\theight: 120px;\r\n\t\t}\r\n\t}\r\n<\/style>\r\n\r\n<script>\r\n\tdocument.querySelectorAll('.downloadBtn').forEach(button=>{\r\n\t\tconst formatData = button.getAttribute('data-format');\r\n\t\tconst btnText = button.querySelector('.download-text');\r\n\t\tconst linkData = button.getAttribute('data-link');\r\n\t\tconst iconUnduh = button.querySelector('.icon-unduh');\r\n\t\tconst popupContent = button.getAttribute('popup-content');\r\n\t\t\r\n\t\tif(formatData == 'pdf'){\r\n\t\t\tbutton.classList.add('btn-pdf'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download PDF\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/teenyicons_pdf-solid.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'word'){\r\n\t\t\tbutton.classList.add('btn-word'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Word\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/file-icons_microsoft-word.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'excel'){\r\n\t\t\tbutton.classList.add('btn-excel'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Excel\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/vscode-icons_file-type-excel2.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'docs'){\r\n\t\t\tbutton.classList.add('btn-word'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Docs\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/simple-icons_googledocs.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'sheet'){\r\n\t\t\tbutton.classList.add('btn-excel'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Sheet\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/simple-icons_googlesheets.webp')\"\r\n\t\t}\r\n\t\t\r\n\t\tif(linkData == ''){\r\n\t\t\tbutton.classList.add('d-none');\r\n\t\t}\r\n\t})\r\n<\/script><!-- notionvc: 98fa316e-e70f-4fb9-aaaf-03d3d71df4e2 --><\/p>\n<h3>2. Classified balance sheet template<\/h3>\n<p>Built for Pty Ltd companies needing current and non-current classification with Australian statutory line items.<\/p>\n<table style=\"width: 100%; border-collapse: collapse; margin-bottom: 20px;\" border=\"1\">\n<thead>\n<tr>\n<th style=\"background-color: #990000; color: #ffffff; padding: 8px;\">Line Item<\/th>\n<th style=\"background-color: #990000; color: #ffffff; padding: 8px;\">30 June 2026<\/th>\n<th style=\"background-color: #990000; color: #ffffff; padding: 8px;\">30 June 2025<\/th>\n<th style=\"background-color: #990000; color: #ffffff; padding: 8px;\">Change ($)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding: 8px;\">Total Current Assets<\/td>\n<td style=\"padding: 8px;\">$ [Amount]<\/td>\n<td style=\"padding: 8px;\">$ [Amount]<\/td>\n<td style=\"padding: 8px;\">$ [\u0394]<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px;\">Total Non-Current Assets<\/td>\n<td style=\"padding: 8px;\">$ [Amount]<\/td>\n<td style=\"padding: 8px;\">$ [Amount]<\/td>\n<td style=\"padding: 8px;\">$ [\u0394]<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px;\"><strong>Total Assets<\/strong><\/td>\n<td style=\"padding: 8px;\"><strong>$ [Total]<\/strong><\/td>\n<td style=\"padding: 8px;\"><strong>$ [Total]<\/strong><\/td>\n<td style=\"padding: 8px;\"><strong>$ [\u0394]<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px;\">Total Current Liabilities<\/td>\n<td style=\"padding: 8px;\">$ [Amount]<\/td>\n<td style=\"padding: 8px;\">$ [Amount]<\/td>\n<td style=\"padding: 8px;\">$ [\u0394]<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px;\">Total Non-Current Liabilities<\/td>\n<td style=\"padding: 8px;\">$ [Amount]<\/td>\n<td style=\"padding: 8px;\">$ [Amount]<\/td>\n<td style=\"padding: 8px;\">$ [\u0394]<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px;\"><strong>Total Liabilities<\/strong><\/td>\n<td style=\"padding: 8px;\"><strong>$ [Total]<\/strong><\/td>\n<td style=\"padding: 8px;\"><strong>$ [Total]<\/strong><\/td>\n<td style=\"padding: 8px;\"><strong>$ [\u0394]<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px;\"><strong>Total Equity<\/strong><\/td>\n<td style=\"padding: 8px;\"><strong>$ [Total]<\/strong><\/td>\n<td style=\"padding: 8px;\"><strong>$ [Total]<\/strong><\/td>\n<td style=\"padding: 8px;\"><strong>$ [\u0394]<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- shortcode CTA download new -->\r\n\r\n<div class=\"download-wrapper new\">\r\n\t<p class=\"download-desc\">Classified balance sheet template<\/p>\r\n\t\r\n\t<div class=\"download-top\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/image_2026-04-30_144758504.webp\">\r\n\t<\/div>\r\n\t\r\n\t<div class=\"button-wrapper\">\r\n\t\t\t\t<button \r\n\t\t\tclass=\"downloadBtn\" \r\n\t\t\tpopup-content=\"template\" \r\n\t\t\tdata-link=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/Classified_Balance_Sheet.xlsx\"\r\n\t\t\tdata-format=\"excel\">\r\n\t\t\t<div class=\"icon-unduh\"><\/div>\r\n\t\t\t<p class=\"download-text\" style=\"\">Download Now<\/p>\r\n\t\t<\/button>\r\n\t\t\r\n  \t\t\r\n  \t\t\t<\/div>\r\n\t\r\n\t\t<div class=\"download-bottom\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/image_2026-04-30_144758504.webp\" alt=\"ALT IMAGE showpreview=true\">\r\n\t<\/div>\r\n\t<\/div>\r\n\r\n\r\n<style>\r\n\t.button-wrapper{\r\n\t\tdisplay: flex;\r\n\t\talign-items: center;\r\n\t\tjustify-content: center;\r\n\t}\r\n\t\r\n\t.new p.download-text{\r\n\t\tmargin-bottom: 0;\r\n\t\tcolor: #9C171E;\r\n\t}\r\n\t\r\n\t.color-me-white{\r\n\t\tcolor: #FFF !important;\r\n\t}\r\n\t.download-bottom, .download-top{\r\n\t\tmargin-top: 32px;\r\n\t\theight: 250px;\r\n\t\toverflow: hidden;\r\n\t\tborder-radius: 8px 8px 0 0;\r\n\t}\r\n\t\r\n\t.download-top{\r\n\t\tdisplay: none;\r\n\t}\r\n\t\r\n\t.download-img{\r\n\t\twidth: 100%;\r\n\/* \t\tfilter: blur(1px); *\/\r\n\t}\r\n\r\n\t.opacity-ef{\r\n\t\tposition: absolute;\r\n\t\tdisplay: block;\r\n\t\ttop: 0;\r\n\t\tleft: 0;\r\n\t\tbottom: 0;\r\n\t\tbackground-image: linear-gradient(180deg, rgba(255, 255, 255, 0.00) 35%, #FFF 88%);\r\n\t\tbackdrop-filter: blur(1px);\r\n\t\tz-index: 1;\r\n\t\twidth: 100%;\r\n\t}\r\n\t\r\n\t.download-wrapper.new{\r\n\t\tbackground: unset;\r\n\t\tpadding: 40px 16px;\r\n\t\tborder-radius: unset;\r\n\t\tborder-bottom: 2px solid #D9D9D9;\r\n\t\tborder-top: 2px solid #D9D9D9;\r\n\t}\r\n\t\r\n\t.icon-unduh{\r\n\t\tbackground-image: url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/11\/icon-unduh.webp');\r\n\t\tbackground-size: cover;\r\n\t\tbackground-repeat: no-repeat;\r\n\t\tbackground-position: center;\r\n\t}\r\n\t\r\n\t.new .downloadBtn{\r\n\t\twidth: 200px;\r\n\t\tpadding: 10px 14px;\r\n\t\tmargin-right: 16px;\r\n\t\tcolor: #FFF !important;\r\n\t\tbox-shadow: 5px 6px 16px 0px rgba(0, 0, 0, 0.25);\r\n\t\tjustify-content: center;\r\n\t}\r\n\t\r\n\t.new .downloadBtn:last-child{\r\n\t\tmargin-right: 0;\r\n\t}\r\n\t\r\n\t.new .download-desc{\r\n\t\tcolor: #282828 !important;\r\n\t\ttext-align: center;\r\n\t\tfont-size: 27px !important;\r\n\t\tfont-style: normal;\r\n\t\tfont-weight: 700;\r\n\t\tline-height: 28px;\r\n\t\tmargin-bottom: 24px !important;\r\n\t}\r\n\t\r\n\t.btn-pdf{\r\n\t\tborder: 2px solid #D01517;\r\n\t\tbackground: #D01517;\r\n\t}\r\n\t\r\n\t.btn-word{\r\n\t\tborder: 2px solid #25589A;\r\n\t\tbackground: #25589A;\r\n\t}\r\n\t\r\n\t.btn-excel{\r\n\t\tborder: 2px solid #20744A;\r\n\t\tbackground: #20744A;\r\n\t}\r\n\t\r\n\t.d-none{\r\n\t\tdisplay: none;\r\n\t}\r\n\t\r\n\t@media (min-width:992px) and (max-width:1399px){\r\n\t\tp.download-text{\r\n\t\t\tfont-size: 14px;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:991px){\r\n\t\t.button-wrapper{\r\n\t\t\tdisplay: block;\r\n\t\t}\r\n\t\t\r\n\t\t.new .downloadBtn{\r\n\t\t\twidth: 100%;\r\n\t\t\tmargin-left: 0;\r\n\t\t\tmargin-right: 0;\r\n\t\t\tmargin-bottom: 16px;\r\n\t\t}\r\n\t\t\r\n\t\t.download-bottom{\r\n\t\t\tdisplay: none;\r\n\t\t}\r\n\t\t\r\n\t\t.download-top{\r\n\t\t\tdisplay: block;\r\n\t\t\tmargin-bottom: 16px;\r\n\t\t}\r\n\t\t\r\n\t\t.new .download-desc{\r\n\t\t\tmargin-bottom: 16px !important;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:576px){\r\n\t\t.download-top{\r\n\t\t\theight: 120px;\r\n\t\t}\r\n\t}\r\n<\/style>\r\n\r\n<script>\r\n\tdocument.querySelectorAll('.downloadBtn').forEach(button=>{\r\n\t\tconst formatData = button.getAttribute('data-format');\r\n\t\tconst btnText = button.querySelector('.download-text');\r\n\t\tconst linkData = button.getAttribute('data-link');\r\n\t\tconst iconUnduh = button.querySelector('.icon-unduh');\r\n\t\tconst popupContent = button.getAttribute('popup-content');\r\n\t\t\r\n\t\tif(formatData == 'pdf'){\r\n\t\t\tbutton.classList.add('btn-pdf'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download PDF\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/teenyicons_pdf-solid.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'word'){\r\n\t\t\tbutton.classList.add('btn-word'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Word\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/file-icons_microsoft-word.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'excel'){\r\n\t\t\tbutton.classList.add('btn-excel'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Excel\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/vscode-icons_file-type-excel2.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'docs'){\r\n\t\t\tbutton.classList.add('btn-word'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Docs\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/simple-icons_googledocs.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'sheet'){\r\n\t\t\tbutton.classList.add('btn-excel'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Sheet\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/simple-icons_googlesheets.webp')\"\r\n\t\t}\r\n\t\t\r\n\t\tif(linkData == ''){\r\n\t\t\tbutton.classList.add('d-none');\r\n\t\t}\r\n\t})\r\n<\/script>\n<h3>3. Common-size balance sheet template<\/h3>\n<p>Each line item expressed as a percentage of total assets for benchmarking and structural review.<\/p>\n<table style=\"width: 100%; border-collapse: collapse; margin-bottom: 20px;\" border=\"1\">\n<thead>\n<tr>\n<th style=\"background-color: #990000; color: #ffffff; padding: 8px;\">Line Item<\/th>\n<th style=\"background-color: #990000; color: #ffffff; padding: 8px;\">Amount ($)<\/th>\n<th style=\"background-color: #990000; color: #ffffff; padding: 8px;\">% of Total Assets<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding: 8px;\">Cash and Cash Equivalents<\/td>\n<td style=\"padding: 8px;\">$ [Amount]<\/td>\n<td style=\"padding: 8px;\">[%]<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px;\">Accounts Receivable<\/td>\n<td style=\"padding: 8px;\">$ [Amount]<\/td>\n<td style=\"padding: 8px;\">[%]<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px;\">Inventory<\/td>\n<td style=\"padding: 8px;\">$ [Amount]<\/td>\n<td style=\"padding: 8px;\">[%]<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px;\">Property, Plant &amp; Equipment<\/td>\n<td style=\"padding: 8px;\">$ [Amount]<\/td>\n<td style=\"padding: 8px;\">[%]<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px;\"><strong>Total Assets<\/strong><\/td>\n<td style=\"padding: 8px;\"><strong>$ [Total]<\/strong><\/td>\n<td style=\"padding: 8px;\"><strong>100%<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px;\">Accounts Payable<\/td>\n<td style=\"padding: 8px;\">$ [Amount]<\/td>\n<td style=\"padding: 8px;\">[%]<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px;\">Long-Term Debt<\/td>\n<td style=\"padding: 8px;\">$ [Amount]<\/td>\n<td style=\"padding: 8px;\">[%]<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px;\"><strong>Total Liabilities<\/strong><\/td>\n<td style=\"padding: 8px;\"><strong>$ [Total]<\/strong><\/td>\n<td style=\"padding: 8px;\"><strong>[%]<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px;\"><strong>Total Equity<\/strong><\/td>\n<td style=\"padding: 8px;\"><strong>$ [Total]<\/strong><\/td>\n<td style=\"padding: 8px;\"><strong>[%]<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- shortcode CTA download new -->\r\n\r\n<div class=\"download-wrapper new\">\r\n\t<p class=\"download-desc\">Common-size balance sheet template<\/p>\r\n\t\r\n\t<div class=\"download-top\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/image_2026-04-30_144926627.webp\">\r\n\t<\/div>\r\n\t\r\n\t<div class=\"button-wrapper\">\r\n\t\t\t\t<button \r\n\t\t\tclass=\"downloadBtn\" \r\n\t\t\tpopup-content=\"template\" \r\n\t\t\tdata-link=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/Common_Size_Balance_Sheet.xlsx\"\r\n\t\t\tdata-format=\"excel\">\r\n\t\t\t<div class=\"icon-unduh\"><\/div>\r\n\t\t\t<p class=\"download-text\" style=\"\">Download Now<\/p>\r\n\t\t<\/button>\r\n\t\t\r\n  \t\t\r\n  \t\t\t<\/div>\r\n\t\r\n\t\t<div class=\"download-bottom\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/image_2026-04-30_144926627.webp\" alt=\"ALT IMAGE showpreview=true\">\r\n\t<\/div>\r\n\t<\/div>\r\n\r\n\r\n<style>\r\n\t.button-wrapper{\r\n\t\tdisplay: flex;\r\n\t\talign-items: center;\r\n\t\tjustify-content: center;\r\n\t}\r\n\t\r\n\t.new p.download-text{\r\n\t\tmargin-bottom: 0;\r\n\t\tcolor: #9C171E;\r\n\t}\r\n\t\r\n\t.color-me-white{\r\n\t\tcolor: #FFF !important;\r\n\t}\r\n\t.download-bottom, .download-top{\r\n\t\tmargin-top: 32px;\r\n\t\theight: 250px;\r\n\t\toverflow: hidden;\r\n\t\tborder-radius: 8px 8px 0 0;\r\n\t}\r\n\t\r\n\t.download-top{\r\n\t\tdisplay: none;\r\n\t}\r\n\t\r\n\t.download-img{\r\n\t\twidth: 100%;\r\n\/* \t\tfilter: blur(1px); *\/\r\n\t}\r\n\r\n\t.opacity-ef{\r\n\t\tposition: absolute;\r\n\t\tdisplay: block;\r\n\t\ttop: 0;\r\n\t\tleft: 0;\r\n\t\tbottom: 0;\r\n\t\tbackground-image: linear-gradient(180deg, rgba(255, 255, 255, 0.00) 35%, #FFF 88%);\r\n\t\tbackdrop-filter: blur(1px);\r\n\t\tz-index: 1;\r\n\t\twidth: 100%;\r\n\t}\r\n\t\r\n\t.download-wrapper.new{\r\n\t\tbackground: unset;\r\n\t\tpadding: 40px 16px;\r\n\t\tborder-radius: unset;\r\n\t\tborder-bottom: 2px solid #D9D9D9;\r\n\t\tborder-top: 2px solid #D9D9D9;\r\n\t}\r\n\t\r\n\t.icon-unduh{\r\n\t\tbackground-image: url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/11\/icon-unduh.webp');\r\n\t\tbackground-size: cover;\r\n\t\tbackground-repeat: no-repeat;\r\n\t\tbackground-position: center;\r\n\t}\r\n\t\r\n\t.new .downloadBtn{\r\n\t\twidth: 200px;\r\n\t\tpadding: 10px 14px;\r\n\t\tmargin-right: 16px;\r\n\t\tcolor: #FFF !important;\r\n\t\tbox-shadow: 5px 6px 16px 0px rgba(0, 0, 0, 0.25);\r\n\t\tjustify-content: center;\r\n\t}\r\n\t\r\n\t.new .downloadBtn:last-child{\r\n\t\tmargin-right: 0;\r\n\t}\r\n\t\r\n\t.new .download-desc{\r\n\t\tcolor: #282828 !important;\r\n\t\ttext-align: center;\r\n\t\tfont-size: 27px !important;\r\n\t\tfont-style: normal;\r\n\t\tfont-weight: 700;\r\n\t\tline-height: 28px;\r\n\t\tmargin-bottom: 24px !important;\r\n\t}\r\n\t\r\n\t.btn-pdf{\r\n\t\tborder: 2px solid #D01517;\r\n\t\tbackground: #D01517;\r\n\t}\r\n\t\r\n\t.btn-word{\r\n\t\tborder: 2px solid #25589A;\r\n\t\tbackground: #25589A;\r\n\t}\r\n\t\r\n\t.btn-excel{\r\n\t\tborder: 2px solid #20744A;\r\n\t\tbackground: #20744A;\r\n\t}\r\n\t\r\n\t.d-none{\r\n\t\tdisplay: none;\r\n\t}\r\n\t\r\n\t@media (min-width:992px) and (max-width:1399px){\r\n\t\tp.download-text{\r\n\t\t\tfont-size: 14px;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:991px){\r\n\t\t.button-wrapper{\r\n\t\t\tdisplay: block;\r\n\t\t}\r\n\t\t\r\n\t\t.new .downloadBtn{\r\n\t\t\twidth: 100%;\r\n\t\t\tmargin-left: 0;\r\n\t\t\tmargin-right: 0;\r\n\t\t\tmargin-bottom: 16px;\r\n\t\t}\r\n\t\t\r\n\t\t.download-bottom{\r\n\t\t\tdisplay: none;\r\n\t\t}\r\n\t\t\r\n\t\t.download-top{\r\n\t\t\tdisplay: block;\r\n\t\t\tmargin-bottom: 16px;\r\n\t\t}\r\n\t\t\r\n\t\t.new .download-desc{\r\n\t\t\tmargin-bottom: 16px !important;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:576px){\r\n\t\t.download-top{\r\n\t\t\theight: 120px;\r\n\t\t}\r\n\t}\r\n<\/style>\r\n\r\n<script>\r\n\tdocument.querySelectorAll('.downloadBtn').forEach(button=>{\r\n\t\tconst formatData = button.getAttribute('data-format');\r\n\t\tconst btnText = button.querySelector('.download-text');\r\n\t\tconst linkData = button.getAttribute('data-link');\r\n\t\tconst iconUnduh = button.querySelector('.icon-unduh');\r\n\t\tconst popupContent = button.getAttribute('popup-content');\r\n\t\t\r\n\t\tif(formatData == 'pdf'){\r\n\t\t\tbutton.classList.add('btn-pdf'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download PDF\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/teenyicons_pdf-solid.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'word'){\r\n\t\t\tbutton.classList.add('btn-word'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Word\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/file-icons_microsoft-word.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'excel'){\r\n\t\t\tbutton.classList.add('btn-excel'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Excel\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/vscode-icons_file-type-excel2.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'docs'){\r\n\t\t\tbutton.classList.add('btn-word'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Docs\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/simple-icons_googledocs.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'sheet'){\r\n\t\t\tbutton.classList.add('btn-excel'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Sheet\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/simple-icons_googlesheets.webp')\"\r\n\t\t}\r\n\t\t\r\n\t\tif(linkData == ''){\r\n\t\t\tbutton.classList.add('d-none');\r\n\t\t}\r\n\t})\r\n<\/script>\n<h3>4. Consolidated balance sheet template<\/h3>\n<p>Combines parent company and subsidiaries into one set of group financials under <a href=\"https:\/\/standards.aasb.gov.au\/aasb-10-nov-2024\" target=\"_blank\" rel=\"noopener\">AASB 10<\/a>.<\/p>\n<table style=\"width: 100%; border-collapse: collapse; margin-bottom: 20px;\" border=\"1\">\n<thead>\n<tr>\n<th style=\"background-color: #990000; color: #ffffff; padding: 8px;\">Line Item<\/th>\n<th style=\"background-color: #990000; color: #ffffff; padding: 8px;\">Parent ($)<\/th>\n<th style=\"background-color: #990000; color: #ffffff; padding: 8px;\">Subsidiary ($)<\/th>\n<th style=\"background-color: #990000; color: #ffffff; padding: 8px;\">Eliminations ($)<\/th>\n<th style=\"background-color: #990000; color: #ffffff; padding: 8px;\">Group Total ($)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding: 8px;\">Total Current Assets<\/td>\n<td style=\"padding: 8px;\">$ [A]<\/td>\n<td style=\"padding: 8px;\">$ [A]<\/td>\n<td style=\"padding: 8px;\">($ [A])<\/td>\n<td style=\"padding: 8px;\">$ [A]<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px;\">Total Non-Current Assets<\/td>\n<td style=\"padding: 8px;\">$ [A]<\/td>\n<td style=\"padding: 8px;\">$ [A]<\/td>\n<td style=\"padding: 8px;\">($ [A])<\/td>\n<td style=\"padding: 8px;\">$ [A]<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px;\"><strong>Total Assets<\/strong><\/td>\n<td style=\"padding: 8px;\"><strong>$ [T]<\/strong><\/td>\n<td style=\"padding: 8px;\"><strong>$ [T]<\/strong><\/td>\n<td style=\"padding: 8px;\"><strong>($ [T])<\/strong><\/td>\n<td style=\"padding: 8px;\"><strong>$ [T]<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px;\">Total Liabilities<\/td>\n<td style=\"padding: 8px;\">$ [L]<\/td>\n<td style=\"padding: 8px;\">$ [L]<\/td>\n<td style=\"padding: 8px;\">($ [L])<\/td>\n<td style=\"padding: 8px;\">$ [L]<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px;\">Equity (excl. NCI)<\/td>\n<td style=\"padding: 8px;\">$ [E]<\/td>\n<td style=\"padding: 8px;\">$ [E]<\/td>\n<td style=\"padding: 8px;\">($ [E])<\/td>\n<td style=\"padding: 8px;\">$ [E]<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px;\">Non-Controlling Interest<\/td>\n<td style=\"padding: 8px;\">&#8211;<\/td>\n<td style=\"padding: 8px;\">&#8211;<\/td>\n<td style=\"padding: 8px;\">&#8211;<\/td>\n<td style=\"padding: 8px;\">$ [NCI]<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- shortcode CTA download new -->\r\n\r\n<div class=\"download-wrapper new\">\r\n\t<p class=\"download-desc\">Consolidated balance sheet template<\/p>\r\n\t\r\n\t<div class=\"download-top\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/image_2026-04-30_145037340.webp\">\r\n\t<\/div>\r\n\t\r\n\t<div class=\"button-wrapper\">\r\n\t\t\t\t<button \r\n\t\t\tclass=\"downloadBtn\" \r\n\t\t\tpopup-content=\"template\" \r\n\t\t\tdata-link=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/Consolidated_Balance_Sheet.xlsx\"\r\n\t\t\tdata-format=\"excel\">\r\n\t\t\t<div class=\"icon-unduh\"><\/div>\r\n\t\t\t<p class=\"download-text\" style=\"\">Download Now<\/p>\r\n\t\t<\/button>\r\n\t\t\r\n  \t\t\r\n  \t\t\t<\/div>\r\n\t\r\n\t\t<div class=\"download-bottom\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/image_2026-04-30_145037340.webp\" alt=\"ALT IMAGE showpreview=true\">\r\n\t<\/div>\r\n\t<\/div>\r\n\r\n\r\n<style>\r\n\t.button-wrapper{\r\n\t\tdisplay: flex;\r\n\t\talign-items: center;\r\n\t\tjustify-content: center;\r\n\t}\r\n\t\r\n\t.new p.download-text{\r\n\t\tmargin-bottom: 0;\r\n\t\tcolor: #9C171E;\r\n\t}\r\n\t\r\n\t.color-me-white{\r\n\t\tcolor: #FFF !important;\r\n\t}\r\n\t.download-bottom, .download-top{\r\n\t\tmargin-top: 32px;\r\n\t\theight: 250px;\r\n\t\toverflow: hidden;\r\n\t\tborder-radius: 8px 8px 0 0;\r\n\t}\r\n\t\r\n\t.download-top{\r\n\t\tdisplay: none;\r\n\t}\r\n\t\r\n\t.download-img{\r\n\t\twidth: 100%;\r\n\/* \t\tfilter: blur(1px); *\/\r\n\t}\r\n\r\n\t.opacity-ef{\r\n\t\tposition: absolute;\r\n\t\tdisplay: block;\r\n\t\ttop: 0;\r\n\t\tleft: 0;\r\n\t\tbottom: 0;\r\n\t\tbackground-image: linear-gradient(180deg, rgba(255, 255, 255, 0.00) 35%, #FFF 88%);\r\n\t\tbackdrop-filter: blur(1px);\r\n\t\tz-index: 1;\r\n\t\twidth: 100%;\r\n\t}\r\n\t\r\n\t.download-wrapper.new{\r\n\t\tbackground: unset;\r\n\t\tpadding: 40px 16px;\r\n\t\tborder-radius: unset;\r\n\t\tborder-bottom: 2px solid #D9D9D9;\r\n\t\tborder-top: 2px solid #D9D9D9;\r\n\t}\r\n\t\r\n\t.icon-unduh{\r\n\t\tbackground-image: url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/11\/icon-unduh.webp');\r\n\t\tbackground-size: cover;\r\n\t\tbackground-repeat: no-repeat;\r\n\t\tbackground-position: center;\r\n\t}\r\n\t\r\n\t.new .downloadBtn{\r\n\t\twidth: 200px;\r\n\t\tpadding: 10px 14px;\r\n\t\tmargin-right: 16px;\r\n\t\tcolor: #FFF !important;\r\n\t\tbox-shadow: 5px 6px 16px 0px rgba(0, 0, 0, 0.25);\r\n\t\tjustify-content: center;\r\n\t}\r\n\t\r\n\t.new .downloadBtn:last-child{\r\n\t\tmargin-right: 0;\r\n\t}\r\n\t\r\n\t.new .download-desc{\r\n\t\tcolor: #282828 !important;\r\n\t\ttext-align: center;\r\n\t\tfont-size: 27px !important;\r\n\t\tfont-style: normal;\r\n\t\tfont-weight: 700;\r\n\t\tline-height: 28px;\r\n\t\tmargin-bottom: 24px !important;\r\n\t}\r\n\t\r\n\t.btn-pdf{\r\n\t\tborder: 2px solid #D01517;\r\n\t\tbackground: #D01517;\r\n\t}\r\n\t\r\n\t.btn-word{\r\n\t\tborder: 2px solid #25589A;\r\n\t\tbackground: #25589A;\r\n\t}\r\n\t\r\n\t.btn-excel{\r\n\t\tborder: 2px solid #20744A;\r\n\t\tbackground: #20744A;\r\n\t}\r\n\t\r\n\t.d-none{\r\n\t\tdisplay: none;\r\n\t}\r\n\t\r\n\t@media (min-width:992px) and (max-width:1399px){\r\n\t\tp.download-text{\r\n\t\t\tfont-size: 14px;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:991px){\r\n\t\t.button-wrapper{\r\n\t\t\tdisplay: block;\r\n\t\t}\r\n\t\t\r\n\t\t.new .downloadBtn{\r\n\t\t\twidth: 100%;\r\n\t\t\tmargin-left: 0;\r\n\t\t\tmargin-right: 0;\r\n\t\t\tmargin-bottom: 16px;\r\n\t\t}\r\n\t\t\r\n\t\t.download-bottom{\r\n\t\t\tdisplay: none;\r\n\t\t}\r\n\t\t\r\n\t\t.download-top{\r\n\t\t\tdisplay: block;\r\n\t\t\tmargin-bottom: 16px;\r\n\t\t}\r\n\t\t\r\n\t\t.new .download-desc{\r\n\t\t\tmargin-bottom: 16px !important;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:576px){\r\n\t\t.download-top{\r\n\t\t\theight: 120px;\r\n\t\t}\r\n\t}\r\n<\/style>\r\n\r\n<script>\r\n\tdocument.querySelectorAll('.downloadBtn').forEach(button=>{\r\n\t\tconst formatData = button.getAttribute('data-format');\r\n\t\tconst btnText = button.querySelector('.download-text');\r\n\t\tconst linkData = button.getAttribute('data-link');\r\n\t\tconst iconUnduh = button.querySelector('.icon-unduh');\r\n\t\tconst popupContent = button.getAttribute('popup-content');\r\n\t\t\r\n\t\tif(formatData == 'pdf'){\r\n\t\t\tbutton.classList.add('btn-pdf'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download PDF\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/teenyicons_pdf-solid.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'word'){\r\n\t\t\tbutton.classList.add('btn-word'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Word\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/file-icons_microsoft-word.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'excel'){\r\n\t\t\tbutton.classList.add('btn-excel'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Excel\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/vscode-icons_file-type-excel2.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'docs'){\r\n\t\t\tbutton.classList.add('btn-word'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Docs\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/simple-icons_googledocs.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'sheet'){\r\n\t\t\tbutton.classList.add('btn-excel'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Sheet\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/simple-icons_googlesheets.webp')\"\r\n\t\t}\r\n\t\t\r\n\t\tif(linkData == ''){\r\n\t\t\tbutton.classList.add('d-none');\r\n\t\t}\r\n\t})\r\n<\/script>\n<h3>5. Comparative balance sheet template<\/h3>\n<p>A comparative balance sheet shows two or more reporting periods side by side, letting teams track how assets, liabilities, and equity shift over time. Auditors and investors often request this format for trend analysis.<\/p>\n<table style=\"width: 100%; border-collapse: collapse; margin-bottom: 20px;\" border=\"1\">\n<thead>\n<tr>\n<th style=\"background-color: #990000; color: #ffffff; padding: 8px;\">Line Item<\/th>\n<th style=\"background-color: #990000; color: #ffffff; padding: 8px;\">30 June 2026<\/th>\n<th style=\"background-color: #990000; color: #ffffff; padding: 8px;\">30 June 2025<\/th>\n<th style=\"background-color: #990000; color: #ffffff; padding: 8px;\">Change ($)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding: 8px;\">Total Current Assets<\/td>\n<td style=\"padding: 8px;\">$ [Amount]<\/td>\n<td style=\"padding: 8px;\">$ [Amount]<\/td>\n<td style=\"padding: 8px;\">$ [\u0394]<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px;\">Total Non-Current Assets<\/td>\n<td style=\"padding: 8px;\">$ [Amount]<\/td>\n<td style=\"padding: 8px;\">$ [Amount]<\/td>\n<td style=\"padding: 8px;\">$ [\u0394]<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px;\"><strong>Total Assets<\/strong><\/td>\n<td style=\"padding: 8px;\"><strong>$ [Total]<\/strong><\/td>\n<td style=\"padding: 8px;\"><strong>$ [Total]<\/strong><\/td>\n<td style=\"padding: 8px;\"><strong>$ [\u0394]<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px;\">Total Current Liabilities<\/td>\n<td style=\"padding: 8px;\">$ [Amount]<\/td>\n<td style=\"padding: 8px;\">$ [Amount]<\/td>\n<td style=\"padding: 8px;\">$ [\u0394]<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px;\">Total Non-Current Liabilities<\/td>\n<td style=\"padding: 8px;\">$ [Amount]<\/td>\n<td style=\"padding: 8px;\">$ [Amount]<\/td>\n<td style=\"padding: 8px;\">$ [\u0394]<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px;\"><strong>Total Liabilities<\/strong><\/td>\n<td style=\"padding: 8px;\"><strong>$ [Total]<\/strong><\/td>\n<td style=\"padding: 8px;\"><strong>$ [Total]<\/strong><\/td>\n<td style=\"padding: 8px;\"><strong>$ [\u0394]<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px;\"><strong>Total Equity<\/strong><\/td>\n<td style=\"padding: 8px;\"><strong>$ [Total]<\/strong><\/td>\n<td style=\"padding: 8px;\"><strong>$ [Total]<\/strong><\/td>\n<td style=\"padding: 8px;\"><strong>$ [\u0394]<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- shortcode CTA download new -->\r\n\r\n<div class=\"download-wrapper new\">\r\n\t<p class=\"download-desc\">Consolidated balance sheet template<\/p>\r\n\t\r\n\t<div class=\"download-top\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/image_2026-04-30_145158391.webp\">\r\n\t<\/div>\r\n\t\r\n\t<div class=\"button-wrapper\">\r\n\t\t\t\t<button \r\n\t\t\tclass=\"downloadBtn\" \r\n\t\t\tpopup-content=\"template\" \r\n\t\t\tdata-link=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/Comparative_Balance_Sheet.xlsx\"\r\n\t\t\tdata-format=\"excel\">\r\n\t\t\t<div class=\"icon-unduh\"><\/div>\r\n\t\t\t<p class=\"download-text\" style=\"\">Download Now<\/p>\r\n\t\t<\/button>\r\n\t\t\r\n  \t\t\r\n  \t\t\t<\/div>\r\n\t\r\n\t\t<div class=\"download-bottom\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/image_2026-04-30_145158391.webp\" alt=\"ALT IMAGE showpreview=true\">\r\n\t<\/div>\r\n\t<\/div>\r\n\r\n\r\n<style>\r\n\t.button-wrapper{\r\n\t\tdisplay: flex;\r\n\t\talign-items: center;\r\n\t\tjustify-content: center;\r\n\t}\r\n\t\r\n\t.new p.download-text{\r\n\t\tmargin-bottom: 0;\r\n\t\tcolor: #9C171E;\r\n\t}\r\n\t\r\n\t.color-me-white{\r\n\t\tcolor: #FFF !important;\r\n\t}\r\n\t.download-bottom, .download-top{\r\n\t\tmargin-top: 32px;\r\n\t\theight: 250px;\r\n\t\toverflow: hidden;\r\n\t\tborder-radius: 8px 8px 0 0;\r\n\t}\r\n\t\r\n\t.download-top{\r\n\t\tdisplay: none;\r\n\t}\r\n\t\r\n\t.download-img{\r\n\t\twidth: 100%;\r\n\/* \t\tfilter: blur(1px); *\/\r\n\t}\r\n\r\n\t.opacity-ef{\r\n\t\tposition: absolute;\r\n\t\tdisplay: block;\r\n\t\ttop: 0;\r\n\t\tleft: 0;\r\n\t\tbottom: 0;\r\n\t\tbackground-image: linear-gradient(180deg, rgba(255, 255, 255, 0.00) 35%, #FFF 88%);\r\n\t\tbackdrop-filter: blur(1px);\r\n\t\tz-index: 1;\r\n\t\twidth: 100%;\r\n\t}\r\n\t\r\n\t.download-wrapper.new{\r\n\t\tbackground: unset;\r\n\t\tpadding: 40px 16px;\r\n\t\tborder-radius: unset;\r\n\t\tborder-bottom: 2px solid #D9D9D9;\r\n\t\tborder-top: 2px solid #D9D9D9;\r\n\t}\r\n\t\r\n\t.icon-unduh{\r\n\t\tbackground-image: url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/11\/icon-unduh.webp');\r\n\t\tbackground-size: cover;\r\n\t\tbackground-repeat: no-repeat;\r\n\t\tbackground-position: center;\r\n\t}\r\n\t\r\n\t.new .downloadBtn{\r\n\t\twidth: 200px;\r\n\t\tpadding: 10px 14px;\r\n\t\tmargin-right: 16px;\r\n\t\tcolor: #FFF !important;\r\n\t\tbox-shadow: 5px 6px 16px 0px rgba(0, 0, 0, 0.25);\r\n\t\tjustify-content: center;\r\n\t}\r\n\t\r\n\t.new .downloadBtn:last-child{\r\n\t\tmargin-right: 0;\r\n\t}\r\n\t\r\n\t.new .download-desc{\r\n\t\tcolor: #282828 !important;\r\n\t\ttext-align: center;\r\n\t\tfont-size: 27px !important;\r\n\t\tfont-style: normal;\r\n\t\tfont-weight: 700;\r\n\t\tline-height: 28px;\r\n\t\tmargin-bottom: 24px !important;\r\n\t}\r\n\t\r\n\t.btn-pdf{\r\n\t\tborder: 2px solid #D01517;\r\n\t\tbackground: #D01517;\r\n\t}\r\n\t\r\n\t.btn-word{\r\n\t\tborder: 2px solid #25589A;\r\n\t\tbackground: #25589A;\r\n\t}\r\n\t\r\n\t.btn-excel{\r\n\t\tborder: 2px solid #20744A;\r\n\t\tbackground: #20744A;\r\n\t}\r\n\t\r\n\t.d-none{\r\n\t\tdisplay: none;\r\n\t}\r\n\t\r\n\t@media (min-width:992px) and (max-width:1399px){\r\n\t\tp.download-text{\r\n\t\t\tfont-size: 14px;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:991px){\r\n\t\t.button-wrapper{\r\n\t\t\tdisplay: block;\r\n\t\t}\r\n\t\t\r\n\t\t.new .downloadBtn{\r\n\t\t\twidth: 100%;\r\n\t\t\tmargin-left: 0;\r\n\t\t\tmargin-right: 0;\r\n\t\t\tmargin-bottom: 16px;\r\n\t\t}\r\n\t\t\r\n\t\t.download-bottom{\r\n\t\t\tdisplay: none;\r\n\t\t}\r\n\t\t\r\n\t\t.download-top{\r\n\t\t\tdisplay: block;\r\n\t\t\tmargin-bottom: 16px;\r\n\t\t}\r\n\t\t\r\n\t\t.new .download-desc{\r\n\t\t\tmargin-bottom: 16px !important;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:576px){\r\n\t\t.download-top{\r\n\t\t\theight: 120px;\r\n\t\t}\r\n\t}\r\n<\/style>\r\n\r\n<script>\r\n\tdocument.querySelectorAll('.downloadBtn').forEach(button=>{\r\n\t\tconst formatData = button.getAttribute('data-format');\r\n\t\tconst btnText = button.querySelector('.download-text');\r\n\t\tconst linkData = button.getAttribute('data-link');\r\n\t\tconst iconUnduh = button.querySelector('.icon-unduh');\r\n\t\tconst popupContent = button.getAttribute('popup-content');\r\n\t\t\r\n\t\tif(formatData == 'pdf'){\r\n\t\t\tbutton.classList.add('btn-pdf'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download PDF\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/teenyicons_pdf-solid.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'word'){\r\n\t\t\tbutton.classList.add('btn-word'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Word\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/file-icons_microsoft-word.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'excel'){\r\n\t\t\tbutton.classList.add('btn-excel'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Excel\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/vscode-icons_file-type-excel2.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'docs'){\r\n\t\t\tbutton.classList.add('btn-word'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Docs\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/simple-icons_googledocs.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'sheet'){\r\n\t\t\tbutton.classList.add('btn-excel'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Sheet\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/simple-icons_googlesheets.webp')\"\r\n\t\t}\r\n\t\t\r\n\t\tif(linkData == ''){\r\n\t\t\tbutton.classList.add('d-none');\r\n\t\t}\r\n\t})\r\n<\/script>\n<h2 id=\"how-to-prepare-a-balance-sheet\"><strong>How to Prepare a Balance Sheet in Australia<\/strong><\/h2>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-3612\" src=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/unnamed-27-scaled.webp\" alt=\"how-to-prepare-a-balance-sheet-in-australia\" width=\"2560\" height=\"1429\" srcset=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/unnamed-27-scaled.webp 2560w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/unnamed-27-300x167.webp 300w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/unnamed-27-1024x572.webp 1024w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/unnamed-27-768x429.webp 768w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/unnamed-27-1536x857.webp 1536w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/unnamed-27-2048x1143.webp 2048w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/unnamed-27-753x420.webp 753w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/unnamed-27-150x84.webp 150w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/unnamed-27-696x388.webp 696w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/unnamed-27-1068x596.webp 1068w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/unnamed-27-1920x1072.webp 1920w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/p>\n<p>Preparing a balance sheet means moving from raw transaction data to a final, reconciled statement that satisfies AASB, ATO, and lender expectations across the financial year.<\/p>\n<p>The six steps below cover the core workflow for sole traders, companies, and not-for-profits, whether the statement is being prepared for end of financial year or an interim review using one of the <a href=\"https:\/\/www.hashmicro.com\/au\/blog\/accounting-software-australia\/\">top accounting software options <\/a>available to Australian businesses.<\/p>\n<h3>1. Choose your reporting date<\/h3>\n<p>Most Australian businesses align their balance sheet with the standard end of financial year on 30 June, the date the ATO uses for income tax assessment and BAS reporting cycles.<\/p>\n<p>Companies with an approved Substituted Accounting Period may choose another date, while interim reporting at 31 December or month-end suits internal reviews and quarterly board reporting.<\/p>\n<h3>2. List all assets<\/h3>\n<p>Begin with current assets in order of liquidity: cash and cash equivalents, accounts receivable net of doubtful debts, inventory at the chosen valuation method, and prepaid expenses.<\/p>\n<p>Move next to non-current assets, recording PP&amp;E at cost less accumulated depreciation, then add intangibles, long-term investments, and any deferred tax assets confirmed through tax workings.<\/p>\n<h3>3. List all liabilities<\/h3>\n<p>Current liabilities include accounts payable, GST payable from the BAS, PAYG withholding, superannuation owed, current portions of long-term debt, and accrued staff entitlements due within 12 months.<\/p>\n<p>Non-current liabilities cover long-term loan principals beyond 12 months, equipment finance, deferred tax liabilities, and long service leave provisions extending past the next year.<\/p>\n<h3>4. Calculate owner&#8217;s equity and classify current vs. non-current<\/h3>\n<p>Equity blends opening balances, current period profit, owner contributions, and any drawings or dividends paid during the period. Each movement should reconcile back to the source ledger.<\/p>\n<p>While compiling each section, confirm the current versus non-current split is correct. Misplacing a long-term loan as current can damage liquidity ratios and frighten lenders unnecessarily.<\/p>\n<h3>5. Verify the accounting equation<\/h3>\n<p>Once each section is totalled, run the check that defines the entire statement: Assets = Liabilities + Owner&#8217;s Equity. Total assets must equal total liabilities plus total equity, without exception.<\/p>\n<p>If the figures disagree, the statement is not yet ready for use. Common causes include retained earnings not rolling forward, a missing one-sided journal, or a typo in a single line item.<\/p>\n<h3>6. Review for accuracy, add comparative figures, and check ASIC obligations<\/h3>\n<p>Add the prior period column for comparative reporting, then sense-check the trend on each major line. Sharp movements without an operational reason often signal a posting or classification error.<\/p>\n<p>Confirm whether the entity must lodge the balance sheet with ASIC under the Corporations Act 2001 thresholds, and whether audit, review, or directors&#8217; declaration requirements apply for the period.<\/p>\n<h2 id=\"balance-sheet-format-by-business-structure\"><strong>Balance Sheet Format by Business Structure in Australia<\/strong><\/h2>\n<p>Australian business structures shape the balance sheet&#8217;s equity section more than its asset or liability sections. Each structure carries different legal and tax obligations under ATO and ASIC rules.<\/p>\n<p>Choosing the right format keeps the statement aligned with the structure&#8217;s compliance pathway, whether that is a sole trader BAS lodgement or a company General Purpose Financial Statement.<\/p>\n<h3>1. Sole trader balance sheet<\/h3>\n<p>A sole trader balance sheet typically uses the simple format. Equity collapses to a single owner&#8217;s capital account, with drawings tracked as a contra-account that reduces the year-end balance.<\/p>\n<p>There is no legal separation between the trader and the business, so personal liability extends to business debts. The statement still informs personal income tax and any ABN-linked finance applications.<\/p>\n<h3>2. Company balance sheet<\/h3>\n<p>A Pty Ltd or Ltd company uses the classified format with a clearly defined equity section showing share capital, retained earnings, reserves, and any non-controlling interest in subsidiaries.<\/p>\n<p>Companies face stricter reporting thresholds under the Corporations Act 2001 and may need to prepare General Purpose Financial Statements depending on size, ownership, and consolidation requirements.<\/p>\n<h3>3. Partnership balance sheet<\/h3>\n<p>Partnerships record a separate capital account for each partner, capturing initial contributions, share of profits, drawings, and any loans made to the partnership through the financial year.<\/p>\n<p>The partnership itself does not pay income tax. Profits flow to partners&#8217; individual returns, but a clear balance sheet is still essential for distribution accuracy and dispute resolution.<\/p>\n<h3>4. Nonprofit\/charity balance sheet<\/h3>\n<p>Not-for-profits and registered charities replace owner&#8217;s equity with accumulated funds or reserves, often split between unrestricted, restricted, and endowment categories under donor conditions.<\/p>\n<p>ACNC-registered charities must follow the Australian Charities and Not-for-profits Commission reporting framework, with tiered AASB compliance based on annual revenue and operational scale.<\/p>\n<h2 id=\"how-to-read-and-analyse-a-balance-sheet\"><strong>How to Read and Analyse a Balance Sheet<\/strong><\/h2>\n<p>Reading a balance sheet means asking what the totals reveal about liquidity, leverage, and operational health, not just confirming that the equation balances at the end of a reporting period.<\/p>\n<p>Three core metrics give a fast diagnostic: the current ratio for short-term solvency, debt-to-equity for capital structure risk, and working capital for day-to-day operational headroom.<\/p>\n<h3>1. Current ratio<\/h3>\n<p>Current ratio is calculated as current assets divided by current liabilities. It measures whether the business can meet short-term obligations using its most readily convertible assets.<\/p>\n<p>A ratio between 1.5 and 2.0 is generally considered healthy in Australia. Below 1.0 signals strain on cash flow, while a very high figure may indicate idle cash that could be deployed elsewhere.<\/p>\n<h3>2. Debt-to-equity ratio<\/h3>\n<p>Debt-to-equity divides total liabilities by total equity. The metric exposes how much of the business is funded through borrowings versus owner investment, and where financial risk concentrates.<\/p>\n<p>Australian lenders use this ratio when assessing loan applications. A high figure can disqualify finance approvals, especially when the Reserve Bank of Australia is in a tightening interest rate cycle.<\/p>\n<h3>3. Working capital<\/h3>\n<p>Working capital is the dollar difference between current assets and current liabilities. It reflects the operational liquidity available to fund day-to-day activity and short-term growth initiatives.<\/p>\n<p>A negative working capital figure points to potential cash strain, while consistent positive working capital supports payroll, supplier payments, and unexpected expenses without external borrowing.<\/p>\n<h2 id=\"balance-sheet-and-australian-regulatory-requirements\"><strong>Balance Sheet and Australian Regulatory Requirements<\/strong><\/h2>\n<p>An Australian balance sheet sits within a regulatory framework managed by ASIC, the ATO, and AASB. Each places different obligations on what must be reported, when, and to what assurance level.<\/p>\n<p>The three subsections below outline lodgement requirements, ATO interactions through the company tax return, and the statutory line items that distinguish Australian balance sheets from those overseas.<\/p>\n<h3>1. When must an Australian business lodge a balance sheet with ASIC?<\/h3>\n<p>Public companies, large proprietary companies, and registered foreign companies must lodge audited financial statements, including a balance sheet, with ASIC each year under the <a href=\"https:\/\/www.aicd.com.au\/regulatory-compliance\/corporation-act.html\" target=\"_blank\" rel=\"noopener\">Corporations Act 2001<\/a>.<\/p>\n<p>A proprietary company is large when it meets two of three thresholds across revenue, gross assets, and employees. Small proprietary companies generally have no lodgement duty unless directed by ASIC.<\/p>\n<h3>2. Balance sheet and your ATO company tax return<\/h3>\n<p>The balance sheet feeds directly into the company tax return through schedules covering reconciliation of accounting profit to taxable income, asset registers, and shareholder loan disclosures.<\/p>\n<p>Director or shareholder loans must be reviewed for Division 7A compliance. Unsecured loans without a complying agreement risk being treated as deemed unfranked dividends, triggering significant tax penalties.<\/p>\n<p>The franking account, while not on the face of the balance sheet, runs alongside it. Distributions and tax instalments must be tracked to ensure dividends are correctly franked at year end.<\/p>\n<h3>3. GST, PAYG, and superannuation line items unique to Australian balance sheets<\/h3>\n<p>Three statutory liabilities appear on Australian balance sheets that overseas templates often miss: GST payable, PAYG withholding, and Superannuation Guarantee payable. These reflect key <a href=\"https:\/\/www.hashmicro.com\/au\/blog\/payg-withholding\/\">employer tax withholding duties <\/a>under Australian law.<\/p>\n<p>Each must be reconciled at period end to the corresponding ATO ledger. Underpayment of super carries automatic penalties through the Super Guarantee Charge, separate from regular tax compliance.<\/p>\n<h2 id=\"common-balance-sheet-mistakes\"><strong>Common Balance Sheet Mistakes Australian Businesses Make<\/strong><\/h2>\n<p>Even experienced bookkeepers make recurring errors that distort balance sheet readings, weaken loan applications, or trigger ATO and ASIC follow-up. The three below are the most damaging in practice.<\/p>\n<h3>1. Missing Australia-specific line items<\/h3>\n<p>Generic templates pulled from overseas sources rarely include GST payable, PAYG withholding, or Superannuation Guarantee payable as separate liabilities, even though these are mandatory in Australia.<\/p>\n<p>Folding statutory liabilities into accounts payable hides them from auditors, lenders, and management. Always show GST, PAYG, and super as discrete current liability lines on the statement.<\/p>\n<h3>2. Not separating current from non-current assets and liabilities<\/h3>\n<p>Listing a five-year commercial loan entirely as a current liability artificially crashes the current ratio and makes the business look insolvent on paper, even when cash flow is healthy.<\/p>\n<p>Only the principal due in the next 12 months belongs in current liabilities. The remainder sits as non-current. The same rule applies in reverse for long-dated receivables and term deposits.<\/p>\n<h3>3. Confusing owner&#8217;s drawings with a business expense<\/h3>\n<p>Owner&#8217;s drawings reduce equity, not profit. Treating them as a business expense overstates costs, understates profit, and distorts both the income statement and the equity section of the balance sheet.<\/p>\n<p>Sole traders and partnerships are most prone to this error. Run drawings through a contra-equity account that reduces total equity at year end, never through a profit and loss expense line.<\/p>\n<h2 id=\"conclusion\"><strong>Conclusion<\/strong><\/h2>\n<p>A balance sheet template gives Australian businesses a reliable structure for recording assets, liabilities, and equity at any reporting date, supporting both compliance and strategic decisions.<\/p>\n<p>Whether the entity is a sole trader using the simple format or a corporate group preparing consolidated statements, the same accounting equation applies and the same statutory line items must appear.<\/p>\n<p>If you are interested in using your own balance sheet, you can <a href=\"https:\/\/www.hashmicro.com\/au\/free-product-tour\/\">consult our experts<\/a> to start implementing this change today.<\/p>\n<a href=\"https:\/\/www.hashmicro.com\/au\/accounting?medium=moneysite-banner\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" width=\"712\" src=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/06\/Accounting.webp\" alt=\"Accounting\"><\/a>\n<h2><strong>FAQ About Balance Sheet Templates\u00a0<\/strong><\/h2>\n<ul class=\"bottom_faq\">\n<li>\n<details>\n<summary><strong>How often should an Australian business prepare a balance sheet?<\/strong><\/summary>\n<p>Most Australian businesses prepare a balance sheet at least annually for the 30 June EOFY. Quarterly or monthly preparation supports better cash flow management and faster strategic decisions.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>What is the difference between book value and market value on a balance sheet?<\/strong><\/summary>\n<p>Book value reflects the historical cost of assets minus depreciation, while market value reflects what the asset would sell for today. Balance sheets primarily use book value under AASB rules.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>How long must Australian businesses keep balance sheet records?<\/strong><\/summary>\n<p>The ATO requires records supporting tax returns to be kept for five years from lodgement. ASIC-regulated companies must retain records for seven years under the Corporations Act 2001.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Can a balance sheet show negative equity, and what does it mean?<\/strong><\/summary>\n<p>Yes. Negative equity occurs when total liabilities exceed total assets, often after sustained losses. It signals insolvency risk and may trigger director duties under the Corporations Act 2001.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Do crypto holdings or NFTs go on an Australian balance sheet?<\/strong><\/summary>\n<p>Yes. Cryptocurrency and digital assets are recorded as intangible assets or inventory under AASB guidance, valued at cost or fair value depending on intent and how the business uses them.<\/p>\n<\/details>\n<\/li>\n<\/ul>\n<p><script type=\"application\/ld+json\"><span data-mce-type=\"bookmark\" style=\"display: inline-block; width: 0px; overflow: hidden; line-height: 0;\" class=\"mce_SELRES_start\">\ufeff<\/span>\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [\n    {\n      \"@type\": \"Question\",\n      \"name\": \"How often should an Australian business prepare a balance sheet?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Most Australian businesses prepare a balance sheet at least annually for the 30 June EOFY. Quarterly or monthly preparation supports better cash flow management and faster strategic decisions.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"What is the difference between book value and market value on a balance sheet?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Book value reflects the historical cost of assets minus depreciation, while market value reflects what the asset would sell for today. Balance sheets primarily use book value under AASB rules.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"How long must Australian businesses keep balance sheet records?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"The ATO requires records supporting tax returns to be kept for five years from lodgement. ASIC-regulated companies must retain records for seven years under the Corporations Act 2001.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Can a balance sheet show negative equity, and what does it mean?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Yes. Negative equity occurs when total liabilities exceed total assets, often after sustained losses. It signals insolvency risk and may trigger director duties under the Corporations Act 2001.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Do crypto holdings or NFTs go on an Australian balance sheet?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Yes. Cryptocurrency and digital assets are recorded as intangible assets or inventory under AASB guidance, valued at cost or fair value depending on intent and how the business uses them.\"\n      }\n    }\n  ]\n}\n<\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A balance sheet template gives Australian businesses a clear structure for capturing what the company owns, what it owes, and what value remains for the owners at one fixed reporting date. It draws assets, liabilities, and equity into a single statement, helping directors plan capital, support loan applications, and meet AASB, ATO, and ASIC obligations [&hellip;]<\/p>\n","protected":false},"author":52,"featured_media":3617,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"tdm_status":"","tdm_grid_status":"","footnotes":""},"categories":[23],"tags":[234],"class_list":{"0":"post-3486","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-accounting","8":"tag-balance-sheet-template"},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.6 (Yoast SEO v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Balance Sheet Template: Free Downloads for Businesses [2026]<\/title>\n<meta name=\"description\" content=\"Free balance sheet template for Australian businesses, with multiple balance sheet type format plus AASB-aligned line items for 2026.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hashmicro.com\/au\/blog\/balance-sheet-template\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Balance Sheet Template: Free Downloads for Businesses [2026]\" \/>\n<meta property=\"og:description\" content=\"Free balance sheet template for Australian businesses, with multiple balance sheet type format plus AASB-aligned line items for 2026.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.hashmicro.com\/au\/blog\/balance-sheet-template\/\" \/>\n<meta property=\"og:site_name\" content=\"HashMicro Australia\" \/>\n<meta property=\"article:published_time\" content=\"2026-05-11T06:25:15+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/moneymoney-14.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"800\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"Maribel Knox\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Maribel Knox\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"17 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.hashmicro.com\\\/au\\\/blog\\\/balance-sheet-template\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.hashmicro.com\\\/au\\\/blog\\\/balance-sheet-template\\\/\"},\"author\":{\"name\":\"Maribel Knox\",\"@id\":\"https:\\\/\\\/www.hashmicro.com\\\/au\\\/blog\\\/#\\\/schema\\\/person\\\/516af0773136b4657d464475a2ab3efc\"},\"headline\":\"Balance Sheet Template: Free Downloads for Businesses [2026]\",\"datePublished\":\"2026-05-11T06:25:15+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.hashmicro.com\\\/au\\\/blog\\\/balance-sheet-template\\\/\"},\"wordCount\":3712,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/www.hashmicro.com\\\/au\\\/blog\\\/balance-sheet-template\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.hashmicro.com\\\/au\\\/blog\\\/wp-content\\\/uploads\\\/2026\\\/04\\\/moneymoney-14.webp\",\"keywords\":[\"Balance sheet template\"],\"articleSection\":[\"Accounting\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.hashmicro.com\\\/au\\\/blog\\\/balance-sheet-template\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.hashmicro.com\\\/au\\\/blog\\\/balance-sheet-template\\\/\",\"url\":\"https:\\\/\\\/www.hashmicro.com\\\/au\\\/blog\\\/balance-sheet-template\\\/\",\"name\":\"Balance Sheet Template: Free Downloads for Businesses [2026]\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.hashmicro.com\\\/au\\\/blog\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.hashmicro.com\\\/au\\\/blog\\\/balance-sheet-template\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.hashmicro.com\\\/au\\\/blog\\\/balance-sheet-template\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.hashmicro.com\\\/au\\\/blog\\\/wp-content\\\/uploads\\\/2026\\\/04\\\/moneymoney-14.webp\",\"datePublished\":\"2026-05-11T06:25:15+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.hashmicro.com\\\/au\\\/blog\\\/#\\\/schema\\\/person\\\/516af0773136b4657d464475a2ab3efc\"},\"description\":\"Free balance sheet template for Australian businesses, with multiple balance sheet type format plus AASB-aligned line items for 2026.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.hashmicro.com\\\/au\\\/blog\\\/balance-sheet-template\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.hashmicro.com\\\/au\\\/blog\\\/balance-sheet-template\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.hashmicro.com\\\/au\\\/blog\\\/balance-sheet-template\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.hashmicro.com\\\/au\\\/blog\\\/wp-content\\\/uploads\\\/2026\\\/04\\\/moneymoney-14.webp\",\"contentUrl\":\"https:\\\/\\\/www.hashmicro.com\\\/au\\\/blog\\\/wp-content\\\/uploads\\\/2026\\\/04\\\/moneymoney-14.webp\",\"width\":800,\"height\":400,\"caption\":\"balance-sheet-template-hashmicro\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.hashmicro.com\\\/au\\\/blog\\\/balance-sheet-template\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.hashmicro.com\\\/au\\\/blog\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Balance Sheet Template: Free Downloads for Businesses [2026]\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.hashmicro.com\\\/au\\\/blog\\\/#website\",\"url\":\"https:\\\/\\\/www.hashmicro.com\\\/au\\\/blog\\\/\",\"name\":\"HashMicro Australia\",\"description\":\"Business Management Blog\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.hashmicro.com\\\/au\\\/blog\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.hashmicro.com\\\/au\\\/blog\\\/#\\\/schema\\\/person\\\/516af0773136b4657d464475a2ab3efc\",\"name\":\"Maribel Knox\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.hashmicro.com\\\/au\\\/blog\\\/wp-content\\\/uploads\\\/2026\\\/02\\\/cropped-Maribel-Knox-WP-96x96.webp\",\"url\":\"https:\\\/\\\/www.hashmicro.com\\\/au\\\/blog\\\/wp-content\\\/uploads\\\/2026\\\/02\\\/cropped-Maribel-Knox-WP-96x96.webp\",\"contentUrl\":\"https:\\\/\\\/www.hashmicro.com\\\/au\\\/blog\\\/wp-content\\\/uploads\\\/2026\\\/02\\\/cropped-Maribel-Knox-WP-96x96.webp\",\"caption\":\"Maribel Knox\"},\"description\":\"I understand how complicated invoicing becomes at an enterprise level. Through my work, I\u2019ve seen that invoicing isn\u2019t just \u201csending bills\u201d; it\u2019s a control point that affects revenue accuracy, collections, and audit readiness. I write accounting and invoicing articles to help businesses build cleaner financial workflows.\",\"url\":\"https:\\\/\\\/www.hashmicro.com\\\/au\\\/blog\\\/author\\\/maribel-knox\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Balance Sheet Template: Free Downloads for Businesses [2026]","description":"Free balance sheet template for Australian businesses, with multiple balance sheet type format plus AASB-aligned line items for 2026.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.hashmicro.com\/au\/blog\/balance-sheet-template\/","og_locale":"en_US","og_type":"article","og_title":"Balance Sheet Template: Free Downloads for Businesses [2026]","og_description":"Free balance sheet template for Australian businesses, with multiple balance sheet type format plus AASB-aligned line items for 2026.","og_url":"https:\/\/www.hashmicro.com\/au\/blog\/balance-sheet-template\/","og_site_name":"HashMicro Australia","article_published_time":"2026-05-11T06:25:15+00:00","og_image":[{"width":800,"height":400,"url":"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/moneymoney-14.webp","type":"image\/webp"}],"author":"Maribel Knox","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Maribel Knox","Est. reading time":"17 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.hashmicro.com\/au\/blog\/balance-sheet-template\/#article","isPartOf":{"@id":"https:\/\/www.hashmicro.com\/au\/blog\/balance-sheet-template\/"},"author":{"name":"Maribel Knox","@id":"https:\/\/www.hashmicro.com\/au\/blog\/#\/schema\/person\/516af0773136b4657d464475a2ab3efc"},"headline":"Balance Sheet Template: Free Downloads for Businesses [2026]","datePublished":"2026-05-11T06:25:15+00:00","mainEntityOfPage":{"@id":"https:\/\/www.hashmicro.com\/au\/blog\/balance-sheet-template\/"},"wordCount":3712,"commentCount":0,"image":{"@id":"https:\/\/www.hashmicro.com\/au\/blog\/balance-sheet-template\/#primaryimage"},"thumbnailUrl":"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/moneymoney-14.webp","keywords":["Balance sheet template"],"articleSection":["Accounting"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.hashmicro.com\/au\/blog\/balance-sheet-template\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.hashmicro.com\/au\/blog\/balance-sheet-template\/","url":"https:\/\/www.hashmicro.com\/au\/blog\/balance-sheet-template\/","name":"Balance Sheet Template: Free Downloads for Businesses [2026]","isPartOf":{"@id":"https:\/\/www.hashmicro.com\/au\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.hashmicro.com\/au\/blog\/balance-sheet-template\/#primaryimage"},"image":{"@id":"https:\/\/www.hashmicro.com\/au\/blog\/balance-sheet-template\/#primaryimage"},"thumbnailUrl":"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/moneymoney-14.webp","datePublished":"2026-05-11T06:25:15+00:00","author":{"@id":"https:\/\/www.hashmicro.com\/au\/blog\/#\/schema\/person\/516af0773136b4657d464475a2ab3efc"},"description":"Free balance sheet template for Australian businesses, with multiple balance sheet type format plus AASB-aligned line items for 2026.","breadcrumb":{"@id":"https:\/\/www.hashmicro.com\/au\/blog\/balance-sheet-template\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.hashmicro.com\/au\/blog\/balance-sheet-template\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.hashmicro.com\/au\/blog\/balance-sheet-template\/#primaryimage","url":"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/moneymoney-14.webp","contentUrl":"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/moneymoney-14.webp","width":800,"height":400,"caption":"balance-sheet-template-hashmicro"},{"@type":"BreadcrumbList","@id":"https:\/\/www.hashmicro.com\/au\/blog\/balance-sheet-template\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.hashmicro.com\/au\/blog\/"},{"@type":"ListItem","position":2,"name":"Balance Sheet Template: Free Downloads for Businesses [2026]"}]},{"@type":"WebSite","@id":"https:\/\/www.hashmicro.com\/au\/blog\/#website","url":"https:\/\/www.hashmicro.com\/au\/blog\/","name":"HashMicro Australia","description":"Business Management Blog","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.hashmicro.com\/au\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.hashmicro.com\/au\/blog\/#\/schema\/person\/516af0773136b4657d464475a2ab3efc","name":"Maribel Knox","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/02\/cropped-Maribel-Knox-WP-96x96.webp","url":"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/02\/cropped-Maribel-Knox-WP-96x96.webp","contentUrl":"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/02\/cropped-Maribel-Knox-WP-96x96.webp","caption":"Maribel Knox"},"description":"I understand how complicated invoicing becomes at an enterprise level. Through my work, I\u2019ve seen that invoicing isn\u2019t just \u201csending bills\u201d; it\u2019s a control point that affects revenue accuracy, collections, and audit readiness. I write accounting and invoicing articles to help businesses build cleaner financial workflows.","url":"https:\/\/www.hashmicro.com\/au\/blog\/author\/maribel-knox\/"}]}},"_links":{"self":[{"href":"https:\/\/www.hashmicro.com\/au\/blog\/wp-json\/wp\/v2\/posts\/3486","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.hashmicro.com\/au\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hashmicro.com\/au\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hashmicro.com\/au\/blog\/wp-json\/wp\/v2\/users\/52"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hashmicro.com\/au\/blog\/wp-json\/wp\/v2\/comments?post=3486"}],"version-history":[{"count":6,"href":"https:\/\/www.hashmicro.com\/au\/blog\/wp-json\/wp\/v2\/posts\/3486\/revisions"}],"predecessor-version":[{"id":4380,"href":"https:\/\/www.hashmicro.com\/au\/blog\/wp-json\/wp\/v2\/posts\/3486\/revisions\/4380"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.hashmicro.com\/au\/blog\/wp-json\/wp\/v2\/media\/3617"}],"wp:attachment":[{"href":"https:\/\/www.hashmicro.com\/au\/blog\/wp-json\/wp\/v2\/media?parent=3486"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hashmicro.com\/au\/blog\/wp-json\/wp\/v2\/categories?post=3486"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hashmicro.com\/au\/blog\/wp-json\/wp\/v2\/tags?post=3486"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}