While it is recognized that arrangement of account classification on the balance sheet will vary depending upon the purposes for which

the balance sheet is prepared, it is recognized as equally important that the:

asset account group be listed as fixed and the liability account group be listed as to currency

asset and the liability account groups be listed alphabetically

asset and liability account groups in any balance sheet should be listed in similar order of sequence according to liquidity or fixed

asset account group be listed as to liquidity and the liability account group be listed as fixed