diffrence between memorandum balancesheet and balance sheet

 memorandum balance sheet is used to find out the missing figure during the time of dissolution of the firm..for e..r the realization value of assets is given but its book value is not given or all liabilities and assets are given but capital of one of the partners of not given at that time the balancing figure in memorandum balance sheet is that missing figure

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memorendum balance sheet is prepared in dissolution to find the missing assests and liabilities.... nd simple balance sheet is prepared at the end of every accounting period......

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the basic difference is that memorandum  balance sheet is that we have to make the balance sheet then the realisation, patners capital a/c

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memorandum balance sheet is used to find out missing figures at the time of dissolution.
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