In financial accounting, a balance sheet or statement of financial position or statement of financial condition is a summary of the financial balances of an individual or organization, whether it be a sole proprietorship, a business partnership, a corporation, private limited company or other organization such as Government or not-for-profit entity. Assets and ownership equity are listed as of a specific date, such as the end of its financial year. A balance sheet is described as a "snapshot of a company's financial condition". Of the four basic financial statements, the balance sheet is the only statement which applies to a single point in time of a business' calendar year. A standard company balance sheet has two sides: assets, on the left and financing, which itself has two parts and ownership equity, on the right; the main categories of assets are listed first, in order of liquidity. Assets are followed by the liabilities; the difference between the assets and the liabilities is known as equity or the net assets or the net worth or capital of the company and according to the accounting equation, net worth must equal assets minus liabilities.

Another way to look at the balance sheet equation is that total assets equals liabilities plus owner's equity. Looking at the equation in this way shows how assets were financed: either by borrowing money or by using the owner's money. Balance sheets are presented with assets in one section and liabilities and net worth in the other section with the two sections "balancing". A business operating in cash can measure its profits by withdrawing the entire bank balance at the end of the period, plus any cash in hand. However, many businesses are not paid immediately. In other words: businesses have assets and so they cannot if they want to turn these into cash at the end of each period; these businesses owe money to suppliers and to tax authorities, the proprietors do not withdraw all their original capital and profits at the end of each period. In other words, businesses have liabilities. A balance sheet summarizes an organization or individual's assets and liabilities at a specific point in time.

Two forms of balance sheet exist. They are the report account form. Individuals and small businesses tend to have simple balance sheets. Larger businesses tend to have more complex balance sheets, these are presented in the organization's annual report. Large businesses may prepare balance sheets for segments of their businesses. A balance sheet is presented alongside one for a different point in time for comparison. A personal balance sheet lists current assets such as cash in checking accounts and savings accounts, long-term assets such as common stock and real estate, current liabilities such as loan debt and mortgage debt due, or overdue, long-term liabilities such as mortgage and other loan debt. Securities and real estate values are listed at market value rather than at historical cost or cost basis. Personal net worth is the difference between an individual's total assets and total liabilities. A small business balance sheet lists current assets such as cash, accounts receivable, inventory, fixed assets such as land and equipment, intangible assets such as patents, liabilities such as accounts payable, accrued expenses, long-term debt.

Contingent liabilities such as warranties are noted in the footnotes to the balance sheet. The small business's equity is the difference between total liabilities. Guidelines for balance sheets of public business entities are given by the International Accounting Standards Board and numerous country-specific organizations/companies; the standard used by companies in the USA adhere to U. S. Accepted Accounting Principles; the Federal Accounting Standards Advisory Board is a United States federal advisory committee whose mission is to develop accepted accounting principles for federal financial reporting entities. Balance sheet account names and usage depend on the organization's country and the type of organization. Government organizations do not follow standards established for individuals or businesses. If applicable to the business, summary values for the following items should be included in the balance sheet: Assets are all the things the business owns; this will include property, vehicles, machinery, so on.

Current assets Accounts receivable Cash and cash equivalents Inventories Cash at bank, Petty Cash, Cash On Hand Prepaid expenses for future services that will be used within a year Revenue Earned In Arrears for services done but not yet received for the year Loan To Non-current assets Property and equipment Investment property, such as real estate held for investment purposes Intangible assets such as Financial assets, such as notes receivables Investments accounted for using the equity method Biological assets, which are living plants or animals. Bearer biological assets are plants or animals which bear agricultural produce for harvest, such as apple trees grown to produce apples and sheep raised to produce wool. Loan To Accounts payable Provisions for warranties or court decisions Financial liabilities, such as promissory notes and corporate bonds

Bigg Boss is the Bengali-language version of the reality TV programme Bigg Boss broadcast in India. It follows the Big Brother format, first developed by Endemol in the Netherlands; the Show had completed two seasons in four years. The First season Launched in 17 June 2013 and Second season was launched in 04 April 2016. Bigg Boss Season 1 was telecast by ETV Bangla, a Bengali general entertainment channel, hosted by Mithun Chakraborty and the second season was telecast by Colors Bangla, rebranded channel of ETV Bangla and show was hosted by Jeet. Bigg Boss Bangla is a reality show based on the Hindi show Bigg Boss which too was based on the original Dutch Big Brother format developed by John de Mol. A number of contestants are isolated from the rest of the world; each week, housemates nominate two of their peers for eviction, the housemates who receives the most nominations would face a public vote. Of these, one would leave, having been "evicted" from the House. However, there were exceptions to this process.

In the final week, there were three housemates remaining, the public voted for who they wanted to win. The housemates in the Bengali version are celebrities; the Bigg Boss House is located in the tourist center of Pune district of Maharashtra. It is decorated, it has all kinds of one king size bedroom and one royal bath room. There is a garden, activity area and gym in the House. There is a Confession Room, where the housemates may be called in by Bigg Boss for any kind of conversation, for the nomination process; the House has no TV connection, no phones, no Internet connection, pen or paper. While all the rules have never been told to the audience, the most prominent ones are seen; the inmates are not permitted to talk in any other language except Bengali. They always have to wear the lapel, they can not leave the House premises at any time unless they are decided by Big Boss. They can discuss the nomination process with anyone, they are not allowed to sleep without the permission of Bigg Boss. Each season gets its own Bigg Boss ` Eye' logo similar to the Bigg Big Brother shows.

The first season of Bangla Bigg Boss on ETV Bangla inherited its logo from the sixth season of its Hindi counterpart in the form of a human eye with an eyeball displaying the SMPTE color bars, against a purple, lightning storm background. The second season, got its dedicated logo in the form of a more detailed human eye against a background of purple tornado; this logo had the text'Season 2' below the'Eye' and the tagline for the second season was'Byata Dumukho'. Debshankar Haldar Silajit Majumder Bidipta Chakraborty, other family members of contestants Usha Uthup Fossils Formerly evicted contestants Mithun Chakraborty Carlyta Maria Mouhini Ananya Bhattacharjee & other family member of contestants. Mahesh Jalan Manoj Bajpayee Rii Sen Mir Afsar Ali Sreelekha Mitra Tota Roy Choudhury Suryakumar Yadav Umesh Yadav Shakib Al Hasan Jason Holder Jeet Anandabazaar Reporter Formerly evicted contestants Sound Team- Bharat Sharma, Sauhraab Grover Big Brother Celebrity Big Brother 5 – Controversial series of the UK's Celebrity Big Brother involving Season 2 host Shilpa Shetty and Season 2 Housemate Jade Goody.

Jade Goody – Appeared on the same UK version of Celebrity Big Brother with Season 2 presenter Shilpa Shetty to become a Season 2 Housemate. Bigg Boss, the pan Indian series aired in Hindi and Bigg Boss Kannada, a regional-language version which follows the same format. Rojgere Ginni Official website

The Student Global AIDS Campaign is an advocacy group with more than 85 chapters at high schools and universities across the United States. The group is committed to bringing an end to HIV and AIDS in the U. S. and around the world, uses a wide variety of tactics to achieve its goals, including education on campuses, letter-writing and calling campaigns to decision-makers, public demonstrations, media work, other activist tactics. The organization describes its mission in the shorthand'Fund the Fight, Treat the People, Drop the Debt, Stop the Spread'; the fuller vision statement is: "We envision a world in which AIDS is no longer a death sentence, in which economics and geography do not determine access to life-saving drugs, where every woman and child has the knowledge and rights to protect her- or himself from infection." The campaign has therefore pushed for access to antiretroviral drugs, the elimination of third world debt, reform of global trade rules, access to condoms. "Kick Coke Off Campus": SGAC joined with other AIDS activists to pressure Coca-Cola to treat its HIV+ workers in its African bottling plants Bake Sale for the Global Fund: where SGACers sold brownies for $1 billion in front of representatives' and senators' offices to try to raise the money Congress wasn’t giving to the Global Fund 04.

Stop. AIDS: a loose network of HIV and AIDS activists, many of them SGACers, who went to presidential candidates' events and asked pointed questions until every Democratic Party candidate adopted a progressive platform on global AIDS Student March Against AIDS: on February 26, 2005, SGAC held the second largest HIV and AIDS mobilization in U. S. history. More than 4,000 students and young people from around the country rallied together in DC for the Student March Against AIDS. Gilead Sciences Corporate Campaign: in spring 2006, SGAC took on its second corporate campaign, this time targeting the marketers of second-line AIDS drugs who had failed to make those medicines accessible to lower and middle income countries; the company Gilead Sciences made major concessions to make its drug Tenofovir more available and allow generic competition. In the fall of 2006, SGAC began an expanded campaign focused on pushing for Universal Access to AIDS Treatment by the year 2010. In February 2001, the Student Global AIDS Campaign and its parent organization, Global Justice, were founded by students at Harvard and the Kennedy School of Government who saw the untapped potential of students to advocate political and social change on global HIV and AIDS and other issues of global justice.

Global Justice became incorporated as a 501 organization, with the Student Global AIDS Campaign as its first campaign. The first conference was a New England regional conference hosted by Harvard in the fall of 2001; that spring and the next fall regional conferences were held at Indiana University, the University of Wisconsin–Madison, Williams College. In the spring of 2003, SGAC organized its first national conference, attended by more than 500 students from around the country; as SGAC’s chapter base has grown so has its capacity for effective advocacy. SGAC’s first large rally was held in Boston in the spring of 2002 to demand that Senator John Kerry increase the amount of funding for the Global Fund in the bill he was writing. SGAC is a youth- and student-led organization organized into chapters based at high schools or universities. There is a national Steering Committee of students from across the country. Elected by SGAC members for one-year terms, SC members deal with the day-to-day operation of the campaign and fill roles ranging from media coordination to outreach work.

Decisions are made by consensus. The Student Global AIDS Campaign's parent organization, Global Justice, is home to other student-led campaigns on global trade and child survival. Global Justice employs the staff that work on the Student Global AIDS Campaign, including a full-time national organizer, a shared executive director, support/communications staff. Global Justice is governed by a board of directors which has included such activists and intellectuals as Jeffrey Sachs, Paul Farmer, ACT UP co-founder Eric Sawyer, as well as students from each of the group's campaigns. There is an emerging alumni group of previous leaders who have now graduated; the Global Fund to Fight AIDS, Tuberculosis and Malaria Student Global AIDS Campaign Global Justice