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Shadow Balance in bank accounts is the balance upto which the subsequent debits can be posted upto.
Shadow Balance = Book Balance - Debit (yet to be authorised for posting).
Example: Book balance is1000. There is a debit of500. The debit is posted in the system and is sent for authorisation. At this juncture the Account shows a Shadow Balance of500. I hope I am clear.
agreed with all ..................................
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Agreed with the answers Mr. Ayman Mohammed Atef
the balance sheet equation, represents the relationship between the assets, liabilities,andowner's equity of a business Assets=Liabilities+Owner's Equity
