📝 Description (No Emojis): In this lecture, we study the Balance Sheet, an important component of Financial Statements in Class 11 Accountancy. Students will understand the meaning, format, and preparation of Balance Sheet as per CBSE syllabus. This topic forms the base for final accounts numericals and is frequently asked in theory and practical questions. Topics covered in this lecture: Meaning of Balance Sheet Purpose of Balance Sheet Assets and Liabilities classification Capital and liabilities Current and non-current assets Preparation of Balance Sheet Format as per CBSE syllabus Important exam points and presentation tips This lecture is specially designed for Class 11 CBSE students preparing for the 2025–26 Examination. Channel: Success Mantra for Class 11 and 12 Educator: CA Manish Kalra