In a company, partnership, or sole proprietorship venture, its financial statement shows the financial well being or condition of the company. A balance sheet constitutes 3 basic aspects: assets, liabilities, and equity. Needless to say, for a company to be profitable, the liabilities need to be lesser than the assets. The difference in amount shows the 'net worth' of the company. If you are new to such sheets and wondering how it is done, you can search the internet for many sheet examples. A typical company statement of financial position presents assets and liabilities in 2 different sections and the total should always balance. If the sheet does not show the same amount in both assets and liabilities, it has to be redrawn.
Idea concept build _ Sketch a concept, insert clip art or pictures, and use SmartArt to create a foundational visual... the base visual that you will build upon. Then add additional graphic components directly over the foundational visual. Alternatively you can create consecutive slides where you build increased complexity from the foundational slide so that you show how an idea concept develops and progresses layer_by_layer.