Which group of items would not appear on a balance sheet?

The number of employees would not appear on a balance sheet because a balance sheet is designed to showcase the financial position of a company at a specific point in time. It lists assets, liabilities, and equity, providing a snapshot of what the company owns and owes.

Financial assets, liabilities, and property are all crucial elements of a balance sheet. Financial assets include cash and investments, which represent economic resources, while liabilities account for debts and obligations the company has to outsiders. Property reflects the tangible assets owned by the company, such as buildings and equipment.

The number of employees, while important for operational and strategic planning purposes, is not a financial metric and doesn't impact the recorded assets or liabilities. As a result, it does not appear on the balance sheet, which is fundamentally focused on quantitative financial information. This distinction helps in understanding how a balance sheet functions as a financial document.