Accrual or cash basis balance sheet is out of balance: http://www.quickbooks.com/Helpcenter/DoSearch.aspx?kbid=107815&product=SG_ALLQUICKBOOKSSIMPLESTART_1_2_Fam
Cash-basis balance sheet displays balance for Accounts Receivable (A/R) account: http://www.quickbooks.com/support/faqs/qbw2001/83157.html
