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A class within a package must be declared public if
Balance Sheet Accounts
Accounts that are reported on the balance sheet and include assets, liabilities, and equity sections, reflecting the financial position of a company at a specific time.
Owner's Equity
The residual interest in the assets of a business after deducting its liabilities.
Total Liabilities
The sum of all financial obligations a company owes to outside parties, including loans, accounts payable, and mortgages.
Property Plant and Equipment
These are long-term tangible assets owned by a business, used in producing goods or services and not expected to be consumed or converted into cash within a year.
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