The account format follows the pattern of the [...]
Answer
traditional general ledger accounts
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Subject 1. Components and Format of the Balance Sheet arrive at significant subtotals. Furthermore, the material is arranged so that important relationships are shown.
The table below indicates the general format of balance sheet presentation:
<span>This format is referred to as the account format, which follows the pattern of the traditional general ledger accounts, with assets at the left and liabilities and equity at the right of a central dividing line. A report format balance sheet lists assets, liabilities, and equity in a single column.
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