Differentiate between Statement of Affairs and Balance Sheet.

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Difference between Statement of Affairs and Balance Sheet.

Basis of Difference Statement of Affairs Balance Sheet
Reliability Less reliable as it is prepared from incomplete records. More reliable as it is prepared from double entry records.
Objective The objective of preparing statement of affairs is to determine capital balance on a particular date. The objective of preparing balance sheet is to show the true financial position of an entity on a particular date.
Omission Omission of Assets and Liabilities cannot be discovered easily Omission of Assets and Liabilities can be discovered easily and can be traced from accounting records.

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