Daim ntawv Balance Sheet yog ib daim ntawv qhia txog lub lag luam ntawm daim teb txog cov nyiaj txiag ntawm ib lub sij hawm twg.  Nws teeb cov khoom ntiag tug (assets) kev lav phib xaub (liabilities), thiab lub lag luam raug nqi npaum cas (tus tswv cov nyiaj equity) thiab qhia txog lub lag luam ntawm daim teb kom pom ib muag ntawm ib ib hnub vas thib twg.

An accounting system yog ib co kev raus tes ua thiab cov txheej txheem es tau tsim kom nrhiav tau, ceev cia, thiab muab cov ntaub ntawv txog kev them nyiaj los tso rau hauv daim ntawv management report thaum muaj kev txiav txim siab.