There are two balance sheet forms, sch101 and sch100. Sch101 is needed when corp. is filing its first ever return after incorporation. Otherwise, only sch100 is needed.
There is a basic rule for sch100 and sch101, they needs to be balanced:
Field 2599 must equal the sum of field 3499 and field 3620
Tags: asset, Balance, liability, Sch100, sch101