Respuesta :

SeoJoon15
They are arranged into three general categories as this is needed to be organized, well kept and divided as this is a way of making sure that the files are not mixed up and are properly arranged in order. In means of having to divide them into three categories that has specific labels.

Answer:

Three (3)

Explanation:

Balance sheet contains the assets (resources owned by the business), liabilities (obligations to 3rd parties) and owners' equity (obligation to owners).

These items are related as

Assets = liabilities + owners' equity

Hence Balance sheet accounts are arranged into 3 general categories namely Assets, Liabilities and Equity.