Which financial statement provides the book value of all equipment at the end of the year for a computer training center?

The balance sheet is the financial statement that provides the book value of all equipment at the end of the year for a computer training center. This is because the balance sheet presents a snapshot of the organization’s financial position at a specific point in time, detailing assets, liabilities, and equity.

In the context of the equipment, it will list the total value of all fixed assets, including computers and training equipment, reflecting their book value after accounting for depreciation. This allows stakeholders to assess the overall worth of the company's physical assets and understand how much value has been retained over time.

Other financial statements serve different purposes. The income statement focuses on revenues and expenses over a period, ultimately showing profitability. The cash flow statement tracks the movement of cash in and out, highlighting liquidity rather than asset valuation. The profit and loss statement, often synonymous with the income statement, does not provide information about asset values, such as equipment. Thus, the balance sheet is clearly the correct choice for determining the book value of all equipment at a specific time.