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This columnar paper ( finance paper) is available with various number of columns per page, in both page orientations, and in four paper sizes ( legal, letter, ledger, and A4). Click any paper to see a larger version and download it. In financial accounting, a balance sheet or statement of financial position is a summary of the financial balances of an individual or organization, whether it be a sole proprietorship, a business partnership, a corporation, private limited company or other organization such as Government or not- for- profit entity.