Customizing for Balance Sheets
To be able to prepare a balance sheet (see Balance Sheet), make the following Customizing settings.
Activities
Copy the financial statement version provided, BRU1, and adjust the copy to meet your requirements.
You do so in Customizing for Financial Accounting (FI),
by choosing 
General Ledger Accounting
Business Transactions Closing
Document Define Financial Statement
Versions. 
Copy and adjust the following sample drilldown reports to meet your own requirements:
Balance Sheet Analysis (3RFBAL01)
Balance Sheet Key Figures (3RFBALANCE)
You do so in Customizing for FI, by choosing General
Ledger Accounting Information System
Drilldown Reports (G/L Accounts) Report
Define Report.