Accounts that appear on a balance sheet report. In QuickBooks, these include the following types of accounts:
Fixed asset, other asset, other current asset
Other current liability, long term liability
You can think of balance sheet accounts as the money or things that you own and the debts that you owe. They include assets like bank accounts, buildings, and money that people owe you; they also include liabilities like credit cards or loans from banks.
Another category of balance sheet accounts is equity accounts. These represent the worth of your business including any investments the owners have made in the company. Your company's equity is all of your assets (what you own) minus your liabilities (what you owe). This is sometimes called the "net worth" of your company.
Each balance sheet account in QuickBooks has its own register that tracks
the balance of the account. You can also see the account balances by looking at
your chart of accounts.