diff --git a/functions.php b/functions.php
index 7c3f19a0..bf2abf41 100644
--- a/functions.php
+++ b/functions.php
@@ -833,4 +833,39 @@ function getTotalTax($tax_name, $year, $mysqli) {
     $result = mysqli_query($mysqli, $sql);
     $row = mysqli_fetch_assoc($result);
     return $row['total_tax'] ?? 0;
+}
+
+//Get account currency code
+function getAccountCurrencyCode($mysqli, $account_id) {
+    $sql = mysqli_query($mysqli, "SELECT account_currency_code FROM accounts WHERE account_id = $account_id");
+    $row = mysqli_fetch_array($sql);
+    $account_currency_code = nullable_htmlentities($row['account_currency_code']);
+    return $account_currency_code;
+}
+
+function calculateAccountBalance($mysqli, $account_id) {
+    $sql_account = mysqli_query($mysqli, "SELECT * FROM accounts LEFT JOIN account_types ON accounts.account_type = account_types.account_type_id WHERE account_archived_at  IS NULL AND account_id = $account_id ORDER BY account_name ASC; ");
+    $row = mysqli_fetch_array($sql_account);
+    $opening_balance = floatval($row['opening_balance']);
+    $account_id = $row['account_id'];
+    
+    $sql_payments = mysqli_query($mysqli, "SELECT SUM(payment_amount) AS total_payments FROM payments WHERE payment_account_id = $account_id");
+    $row = mysqli_fetch_array($sql_payments);
+    $total_payments = floatval($row['total_payments']);
+
+    $sql_revenues = mysqli_query($mysqli, "SELECT SUM(revenue_amount) AS total_revenues FROM revenues WHERE revenue_account_id = $account_id");
+    $row = mysqli_fetch_array($sql_revenues);
+    $total_revenues = floatval($row['total_revenues']);
+
+    $sql_expenses = mysqli_query($mysqli, "SELECT SUM(expense_amount) AS total_expenses FROM expenses WHERE expense_account_id = $account_id");
+    $row = mysqli_fetch_array($sql_expenses);
+    $total_expenses = floatval($row['total_expenses']);
+
+    $balance = $opening_balance + $total_payments + $total_revenues - $total_expenses;
+
+    if ($balance == '') {
+        $balance = '0.00';
+    }
+
+    return $balance;
 }
\ No newline at end of file
diff --git a/report_balance_sheet.php b/report_balance_sheet.php
index f384d8a3..bdfd2583 100644
--- a/report_balance_sheet.php
+++ b/report_balance_sheet.php
@@ -1,33 +1,58 @@
 <?php
-    require_once "inc_all_reports.php";
+require_once "inc_all_reports.php";
+validateAccountantRole();
 
-    validateAccountantRole();
+// Fetch accounts data
+$sql = "SELECT accounts.*, account_types.account_type_parent 
+        FROM accounts 
+        LEFT JOIN account_types ON accounts.account_type = account_types.account_type_id 
+        WHERE account_archived_at IS NULL 
+        ORDER BY account_name ASC;";
+$result = mysqli_query($mysqli, $sql);
 
-    // Fetch Accounts and their balances
-    $sql_accounts = "
-        SELECT 
-            a.account_id, 
-            a.account_name, 
-            a.opening_balance, 
-            a.account_currency_code, 
-            a.account_notes, 
-            a.account_type,
-            COALESCE(SUM(p.payment_amount), 0) AS total_payments,
-            COALESCE(SUM(CASE WHEN e.expense_vendor_id <> 0 THEN e.expense_amount ELSE 0 END), 0) AS total_expenses,
-            COALESCE(SUM(CASE WHEN r.revenue_category_id <> 0 THEN r.revenue_amount ELSE 0 END), 0) AS total_revenues
-        FROM accounts a
-        LEFT JOIN payments p ON a.account_id = p.payment_account_id
-        LEFT JOIN revenues r ON a.account_id = r.revenue_account_id
-        LEFT JOIN expenses e ON a.account_id = e.expense_account_id
-        GROUP BY a.account_id
-        ORDER BY a.account_type, a.account_name ASC";
+$accounts = [];
+$total_assets = 0;
+$total_liabilities = 0;
+$total_equity = 0;
+$currency_code = '';
 
-    $result_accounts = mysqli_query($mysqli, $sql_accounts);
+while ($row = mysqli_fetch_assoc($result)) {
+    $account_id = $row['account_id'];
+
+    // Fetch and calculate balances
+    $balance = calculateAccountBalance($mysqli, $account_id);
+
+    // Categorize account based on type
+    if ($row['account_type_parent'] == 1) {
+        $total_assets += $balance;
+    } elseif ($row['account_type_parent'] == 2) {
+        $total_liabilities += $balance;
+    } elseif ($row['account_type_parent'] == 3) {
+        $total_equities += $balance;
+    }
+
+    // Add account to array
+    $accounts[$row['account_type_parent']][] = [
+        'id' => $account_id,
+        'name' => $row['account_name'],
+        'type' => $row['account_type_name'],
+        'balance' => $balance
+    ];
+}
+
+function display_account_section($mysqli, $accounts, $type) {
+    foreach ($accounts[$type] as $account) {
+        global $currency_format;
+        global $currency_code;
+        $currency_code = getAccountCurrencyCode($mysqli, $account['id']);
+        echo "<tr>";
+        echo "<td>{$account['type']}</td>";
+        echo "<td>{$account['name']}</td>";
+        echo "<td class='text-right'>" . numfmt_format_currency($currency_format, $account['balance'], $currency_code) . "</td>";
+        echo "</tr>";
+    }
+}
 
-    $total_assets = 0;
-    $total_liabilities = 0;
-    $total_equity = 0;
-    $currency = $session_company_currency;
 ?>
 
 <div class="card card-dark">
@@ -40,131 +65,46 @@
     <div class="card-body p-0">
         <div class="table-responsive-sm">
 
-        <div class="text-center">
-            <h2 class="text-dark">
-                <?php echo nullable_htmlentities($session_company_name);?>
-            </h2>
-            <h3 class="text-dark">Balance Sheet</h3>
-            <h5 class="text-dark">As of <?php echo date("F j, Y"); ?></h5>
-        </div>
+            <div class="text-center">
+                <h2 class="text-dark">
+                    <?php echo nullable_htmlentities($session_company_name); ?>
+                </h2>
+                <h3 class="text-dark">Balance Sheet</h3>
+                <h5 class="text-dark">As of <?php echo date("F j, Y"); ?></h5>
+            </div>
+            <div>
             <table class="table table-sm">
-                <thead class="text-dark">
-                    <tr>
-                        <th>Account Type</th>
-                        <th>Account Name</th>
-                        <th class="text-right">Account Balance</th>
-                    </tr>
-                </thead>
-                <tbody>
-                    <!-- Assets Section -->
-                    <tr>
-                        <th colspan="3" >Assets</th>
-                    </tr>
-                    <?php
-                        while ($row = mysqli_fetch_array($result_accounts)) {
-                            $account_type = $row['account_type'];
-                            if ($account_type >= 11 && $account_type <= 19) {
-                                $balance = $row['opening_balance'] + $row['total_payments'] + $row['total_revenues'] - $row['total_expenses'];
-                                print_row($row, $balance, $currency_format);
-                                $total_assets += $balance;
-                                $formatted_total_assets = numfmt_format_currency($currency_format, $total_assets, $row['account_currency_code']);
-                            }
-                            
-                        }
-                        ?>
-                        <tr>
-                            <th></th>
-                            <th class="text-uppercase">Total Assets</th>
-                            <th class="text-right"><?php echo $formatted_total_assets; ?></th>
-                        </tr>
+            <!-- Table Header -->
+            <!-- Table Body -->
+            <tbody>
+                <!-- Assets Section -->
+                <?php display_account_section($mysqli, $accounts, 1); ?>
+                <tr>
+                    <th></th>
+                    <th class="text-uppercase">Total Assets</th>
+                    <th class="text-right"><?= numfmt_format_currency($currency_format, $total_assets, $currency_code); ?></th>
+                </tr>
 
-                    <!-- Liabilities Section -->
-                    <tr>
-                        <th colspan="3" >Liabilities</th>
-                    </tr>
-                    <?php
-                    mysqli_data_seek($result_accounts, 0); // Reset the result pointer to the start
-                    while ($row = mysqli_fetch_array($result_accounts)) {
-                        $balance = $row['opening_balance'] + $row['total_payments'] + $row['total_revenues'] - $row['total_expenses'];
-                        $account_type = $row['account_type'];
-                        if ($account_type >= 21 && $account_type <= 29) {
-                            $balance = $row['opening_balance'] + $row['total_payments'] + $row['total_revenues'] - $row['total_expenses'];
-                            print_row($row, $balance, $currency_format);                            
-                            $total_liabilities += $balance;
-                            $formatted_total_liabilities = numfmt_format_currency($currency_format, $total_liabilities, $row['account_currency_code']);
-                        }
-                    }
-                    ?>
-                    <tr>
-                        <th></th>
-                        <th class="text-uppercase">Total Liabilities</th>
-                        <th class="text-right"><?php echo $formatted_total_liabilities; ?></th>
-                    </tr>
+                <!-- Liabilities Section -->
+                <?php display_account_section($mysqli, $accounts, 2); ?>
+                <tr>
+                    <th></th>
+                    <th class="text-uppercase">Total Liabilities</th>
+                    <th class="text-right"><?= numfmt_format_currency($currency_format, $total_liabilities, $currency_code); ?></th>
+                </tr>
 
-                    <!-- Equity Section -->
-                    <tr>
-                        <th colspan="3" >Equity</th>
-                    </tr>
-                    <?php
-                    mysqli_data_seek($result_accounts, 0); // Reset the result pointer to the start
-                    while ($row = mysqli_fetch_array($result_accounts)) {
-                        $balance = $row['opening_balance'] + $row['total_payments'] + $row['total_revenues'] - $row['total_expenses'];
-                        $account_type = $row['account_type'];     
-                        if ($account_type >= 30) {
-                            $balance = $row['opening_balance'] + $row['total_payments'] + $row['total_revenues'] - $row['total_expenses'];
-                            print_row($row, $balance, $currency_format);                            
-                            $total_equity += $balance;
-                            $formatted_total_equity = numfmt_format_currency($currency_format, $total_equity, $row['account_currency_code']);
-                        }
-                    }
-                    ?>
-                    <tr>
-                        <th></th>
-                        <th class="text-uppercase">Total Equity</th>
-                        <th class="text-right"><?php echo $formatted_total_equity; ?></th>
-                    </tr>
-                    <!-- Total Equity and Liabilities -->
+                <!-- Equities Section -->
+                <?php display_account_section($mysqli, $accounts, 3); ?>
+                <tr>
+                <th></th>
+                    <th class="text-uppercase">Total Equities</th>
+                    <th class="text-right"><?= numfmt_format_currency($currency_format, $total_equities, $currency_code); ?></th>
+                </tr>
+            </tbody>
+        </table>
 
-                    <?php
-                        $total_liabilities_and_equity = $total_liabilities + $total_equity;
-                        $formatted_total_liabilities_and_equity = numfmt_format_currency($currency_format, $total_liabilities_and_equity, $currency);
-                    ?>
-
-                    <tr>
-                        <th></th>
-                        <th class="text-uppercase">Total Liabilities and Equity</th>
-                        <th class="text-right"><?php echo $formatted_total_liabilities_and_equity; ?></th>
-                    </tr>
-
-                    <tr>
-                        <th>
-                            Unbalanced:
-                            <div><?php 
-                            $unbalanced = $total_assets + $total_liabilities_and_equity; 
-                            echo numfmt_format_currency($currency_format, $unbalanced, $currency);
-                            ?>
-                            </div>
-                        </th>
-                    </tr>
-                </tbody>
-            </table>
+            </div>
         </div>
     </div>
-</div>
 
-<?php require_once "footer.php";
-
-
-function print_row($row, $balance, $currency_format) {
-    $account_name = nullable_htmlentities($row['account_name']);
-    $formatted_balance = numfmt_format_currency($currency_format, $balance, $row['account_currency_code']);
-    
-    echo "<tr>";
-    echo "<td></td>";
-    echo "<td>$account_name</td>";
-    echo "<td class='text-right'>$formatted_balance</td>";
-    echo "</tr>";
-}
-
-
-?>
+    <?php require_once "footer.php";    ?>
\ No newline at end of file