In this study, two major companies have to be selected which should be listed on the Australian Securities Exchange. The companies name is Dexsus and Goodman companies, where both companies are listed in ASX real estate property dealing services. This reading will explain and compare between the Balance sheet, Items listed in these financial statements in the sections of owners’ equity and liability. This study will reveal and analyse the procedure of the preceding three-yearly movements of profit and loss of both companies.