COMPARATIVE

ANALYSIS OF
BANKING AND
CORPORATE
SECTOR.
- Varun Agrawal
- Vaibhav Kulkarni
- Himanshu Pate
- Shrishti Nyati
 OBJECTIVE OF THE STUDY

• To understand the structure of the balance sheet’s.

• To understand the format of the balance sheet of

banking sector and corporate sector.

• Key differences in both the sector’s.

• To understand the complexity between the financial

statements.

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KEY DIFFERENCES
• Corporate Balance sheet has notes to accounts
• Banking balance sheet has schedules.
• Income statement starts with interest earned. In banking balance
sheet.
• Income statement starts with revenue in corporate financial
statement.
• Inventory is absent in banking financial statements.
• Inventory is present in a corporate balance sheet.

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BANKING BALANCE
SHEET
• Accounts receivable and payable
remains absent in a banking financial
statement.
• Deposit is a liability
• Heavy machinery and equipment
constitutes to a very small amount.
• Loan is an asset.
• Income statement starts with interest
earned.
CORPORATE BALANCESHEET
• Accounts receivable is present in corporate
balance sheet.
• Deposit is an asset for corporate.
• Heavy machinery and equipment constitutes a
huge amount in the financial statement.
• Laon is a liability.
• Income statement starts with revenue.

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THANK YOU