Balance Sheet

You should go back to the basic to use the T Accounts of posting the double entry of Dr and Cr. For example, accrual will be: Debit of expenses and Credit of accrual, and prepayment will be: Debit of prepayment and Credit of Bank of Cash. Before preparing the Balance Sheet, this is better to prepare the Trial Balance to record all of the Dr and Cr of items. If such Trial Balance can be balanced. Likely, the Balance Sheet can be balanced as well. Still cannot, you should find an accountant to check it for you.
Also, you can use the accounting software for posting.

many cause can make balance sheet didn't balance, you can follow these step to check when discover the problem.
First, check the bank statement, is it all bank account equal the bank statement.
Secondly, check the entry, is double entry correctly entry equal amount and correct account (accural is unpay , prepayment is deposit ).
Thirtly, check all other entry not relative bank is it correct (use second point to check).
Finally, your balance sheet will balance.

Accrued : 是一些費用應該在該月份內付的但尚未支付. 而你想將這一直數入到該月份內. 便入 Accrued.
Prepaid : 則一些費用你是預繳的, 但該批數是日後月份內的數, 便入 Prepayment.