The theoretical foundations of balance studies as a science are reflected, its historical prerequisites and stages of formation in the context of world and domestic accounting experience are presented. The content and contribution of the authors to the development of static, dynamic and organic balance theory are characterized . Features of balance structures are revealed, primarily at the stages of the life cycle of a commercial organization. The economic mechanism of formation of intermediate and final liquidation balance sheets, separation and zero balance sheets . is considered. The consequences of balance estimates and balance sheet distortions on financial results and balance sheet structure are described. The textbook contains control questions, practical tasks and tests on the subjects of the discipline "Accounting thought and balance management". For students of the 5th year of specialty 080901 (060500) - "Accounting, analysis and audit" specialization "Accounting, analysis and audit in commercial organizations" and masters of the direction "Accounting and audit"