Sorry, no online dictionaries contain the exact phrase item on a balance sheet.
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Reverse dictionary results:
1. asset
 2. liability
3. equity
4. account
5. entry
6. finances
7. invest
8. investing
9. supply
10. advance payment
 11. assets
12. bank discount
13. budget
14. call premium
15. capital budgeting
16. capital expenditure
17. capital structure
18. certainty equivalent
19. defined contribution
20. discretionary spending
 21. dividend
22. down payment
23. drip
24. economic rent
25. enterprise value
26. exchequer
27. factor
28. fee schedule
29. finance
30. financer
 31. financing
32. fixed asset
33. foreign debt
34. fund
35. funding
36. funds
37. gross pay
38. honeymoon period

You can look up the words in the phrase individually using these links:   item ?   on ?   a ?   balance ?   sheet ?
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