Balance-sheet
Black's Law Dictionary · Henry Campbell Black, M.A. · 1910
Black's Law Dictionary
When it is desired to ascertain the exact state of a merchant's business, or other commercial enterprise, at a given time, nil the ledger accounts are closed up to date and balances struck ; and these balances, when exhibited together on a single page, and so grouped and arranged as to close into each other and be summed up in one general result, constitute the "balance-sheet."
Eyre v.' Harmon, 92 Cal. 580, 28 Pac. 779.