{"id":46944,"date":"2019-05-22T19:50:54","date_gmt":"2019-05-22T15:50:54","guid":{"rendered":"http:\/\/720bd.ru\/?p=46944"},"modified":"2023-02-23T17:43:26","modified_gmt":"2023-02-23T13:43:26","slug":"the-accounting-equation-assets-liabilities-equity","status":"publish","type":"post","link":"https:\/\/720bd.ru\/the-accounting-equation-assets-liabilities-equity\/","title":{"rendered":"The Accounting Equation: Assets = Liabilities + Equity  What does that mean? Well, consider purchasing a home. Your ASSET is what  Equity, Accounting, Quickbooks"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">The Basic Accounting Equation<\/a><\/li>\n<li><a href=\"#toc-1\">Accounting Equation Explained<\/a><\/li>\n<li><a href=\"#toc-2\">Basic Accounting Equation Example \u2013 How to Calculate<\/a><\/li>\n<li><a href=\"#toc-3\">What Is the Accounting Equation?<\/a><\/li>\n<li><a href=\"#toc-5\">Balance Sheet Formula<\/a><\/li>\n<li><a href=\"#toc-6\">Equity and the Owner\u2019s Equity Formula<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"259px\" alt=\"investment\"\/><\/p>\n<p>Full BioAmy is an ACA and the CEO and founder of OnPoint Learning, a financial training company delivering training to financial professionals. She has nearly two decades of experience in the financial industry and as a financial instructor for industry professionals and individuals.<\/p>\n<ul>\n<li>To understand this equation better we need to understand the different components of this accounting equation.<\/li>\n<li>To maintain accuracy, accountants must follow a step by step process of recording entries.<\/li>\n<li>As long as an organization follows the accounting equation, it can report any type of transaction, even if it is fraudulent.<\/li>\n<li>Is the Accumulated Amortization account found on the balance sheet or the income statement?<\/li>\n<li>The accounting equation uses total assets, total liabilities, and total equity in the calculation.<\/li>\n<li>The accounting equation is also known as the balance sheet equation or the basic accounting equation.<\/li>\n<\/ul>\n<p>Add those business transactions in T accounts and calculate closing balances. Non-Current assets are those assets that have a validity of more than a year. Land, buildings, fixtures &#038; fittings, equipment, machinery all are classified as non-current assets. Furthermore, non-current assets also include intangible assets such as goodwill, brand name, patents &#038; copyrights.<\/p>\n<h2 id=\"toc-0\">The Basic Accounting Equation<\/h2>\n<p>We also reference original research from other reputable publishers where appropriate. You can learn more about the standards we follow in producing accurate, unbiased content in oureditorial policy.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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gRiSZ9pG5QidkK8goDixzJxtJQigmral8i1Lfydb\/AKR3eJfIWl2v83VBYzjDs52ZkgXd2DzQ0bHkKJ0xPga7L4qK\/NQYfgPlZ5xk1vybLcv0HdxfDcJlXqHkd6XJo0woTtrFz0lBjgCG6nNpRRR7Lvum6VmWjWs2pWqLltu970LnYzit\/tw3W0Xg77FlmbJiJtDJjhsbBm2aEiCriIqKhKi7b4P5PF0xyxaYa23jMI\/XsMPUzOXrm36IcpDiDPdV1FZASJ1FDluCCqqnbZa1\/oVkuGYp5QWI6c+Svq\/JzfTC9W65Sr\/joTPWkLEQbb5xDjyF3OKLjyq2kdw18SVETbsE2qVrLUTT7WTJ7+NywPygZeGW1I4NrbWsZgz0V1FJSc6r6KfdFROPgnH9a1ddMcQ1IxNq4BqJq9Izo5JNrFN2yRbd6Ig8uSIkdE58tx\/K8OPbxWg8tNNVo+o+Rag4+xZnIJYFkn4OuOm8hpLL0SPI6qIiJwTaQg7Lv+Tvv32Sm0s1lt+pj2oApajtbWAZVNxeS68+hjIKM0y4T6bInAVR7wXfbivetFaMa5aO6Z61a84lqDqVj2PXq7ajg9BgXGcDL8hs7Vb2wIAJdyRTEhRU+VFrW8vJcgt2mHlE4FhJKmW6na43HCrEikoCjs2NDF90zRCVsG4oyXFNBVR4IqIq0EnPJt8piyeUZCyKRbsYuFgescthWY84kU5ltlMo\/BnjsicQfaVSQV7pxVFWsFieWndWbe7neR6J3K3acM5U9ij2Ts3qPINh4LgUAX3YewuC0r4oiqKkqISLsVYjY4Op2hXlK6b5Dm2EYdjGJZnZW9MlZxnIZVwZGTGA5FqJ4JESOqEghIYAh59ndlVNk3jqsvAg0ov62PW++zdVrNqPe7nj2mTUxufFm3Jq+vlGBy1I2RkJp7akqpxVepunFKD6A5Dr3DsGZaiYieOvPFp\/hsfMHX0kIiSwd9L\/ABAjx9hU9DX2lVfy07du9YzrXEd8nAfKIWwvJFLDPwx9WddOp0\/QvSuh1NtuW3s8ttt++3yVo3PvSHtZPKKQ2lR5zRK2ITY9\/bVLx2T5+\/arBiuuujeV+QHJ00xrU3HLnldu0VkNy7NFntuS2CYsqi8hNovJFAk2L5loNj6leVjqBgGnlk1ahaAPXnEr1brLLGcOTxo7jT9yJkG2FZJtSXi5IbFT8PFeyJWVhr1nFjuGEWbUvR1zF7lnGUOY7EYC\/MT0abGC9KSSRtCiKiqwbfDsqflb7dq1Brt383dgqJ3X0TT74hbK2T5S6KWqvk7Kib\/+8J5f\/wBNcKDra\/KP1RzHNMzxvTbyfyv9swnInManXR7Ko0LnJbaadMhZNtS4oLw7d+9XC6eURmc\/UTJMM0t0UnZnb8JmRrfkVyC9xYJNynWQfVqKy7\/tCg062pcibTkqiirtvUdNLsl0VxvXLWqRqV5SU\/AbqzqnJlRrCOVN22PPZSNDUXHI5Ju6hkhAq7+0I7fJV08pjNdG8ayXLdTNFNY52Ka9W15q3OYxE6hHlUtlQbjxZNqdHeUJhsDchpE2A0NDURSgnQhiqJ323+Ra53T56wPP7LdM00pm2eZhMO93C5QmevY5N6dtzLjvICNtZjIGbaCqLsQiu\/FE8F3rU+iGiVywjPo9\/f8AJ1xvEAbjvNrdIWpdyvLoch24JFfittkheCkpbp4pvQZtrZrpf9MszwXT3DtNXMxyDPCuXocf1s1b22hhMg64pOOCSdxPsn6v+FU+S+UFetOtPoWSanaXTrXlF7vIWKw4ra7mxcZN0lupuyDbycGx3QXCJSVEAWyJV8ErUPlrTMQga\/eT9LzzUiXgdkBcqSRfot1G2uRiWExwFJBdh5lsO3yoqp8tUuomS4RamNEddcI1BnalYDphlFzjZJfGp3rh+KzOhOtLLkONoqkMcnm+Som4Nki7bJQbdxvyh8wg5\/YNPdbdG5WAycvN1jHrg1e490gy5TbZOHFcdbQFZfUBUgFRUT4kgkqptWZ6X6sMamXrP7OxZXIK4JlDuMuOG8jiSiCLHf6qIiJwRUkIPFd\/yd9+\/aNeuuuGjHlA6s6C6W6Yan4\/eZsHUKFl8qdCmg5HYYgMPuej9VF4q++RI2LSKp7clVETxvenOsemXk8ar66YzrXmELDpN7zFcttDl2Uo7Vztz1uiNocUyTZ8hcjugQByJCTbbvQZ5\/nX25cPwvLfwNk8cx1Jc05bYSYO8d0J0qL6Uq8faFViKfDZF9tE37b1Zsq8p7WzF9TbJpYfkuuSbplA3J+yGOZwxCXHhdNXXC\/FqjXsutqgku\/dU+Ra0kdsu8LQzyeJt3s821uXryhWL6xFmsqy+EWbdLlIjkYF3BSadbLivdOXet86sov+epoAv\/oWZ\/8A8YNBkWO+UjADIM1xPVTHRwW7YRj0TKZbUq4tyW37Y6wpvSGnBEUIWHgdZcVEVOQiqL7aJWa6PZ5ctT9M8d1DuuKv427kUELi3bJD6OusMO7kzzJBHYibUCUdvZUuO67b1oXy2dMcczHK9GJtzKW0V7zSNh12GM700uFmkgcp+G929psnYDC\/IqJzRFTktSrERAUEURERNkRPkSg5pSlApSlB8V\/PU+9Ni30fwfiNxqANT+89T702LfR\/B+I3GoA0ClKUClKUClKUClKUClKUCpVea59+vTP65+DzairUqvNc+\/Xpn9c\/B5tB9\/K6g222ii2AiiqqqiJt3Xuq12pQeDsGE+2TT0NhwDLmQk2ioRfOqL4rXZ2NGfZWO9HacaVNlAgRR2\/4L2r1pQefo8fopH6DfSRERA4pxRE8E28K4ZjR4+\/QYbb5ePAUTf8AZXrSg6i22CKgAIoSqS7Jtuq+K15sRIkXl6NFaZ5ryLpgg8l+ddvFa9qUClKUHicOG451XIrJH48lbRV\/bXb0djdC6De6FzReKflbbb\/8dvlr0pQdTbbc49RsS4qhDyTfZfnT9ddAixm3FdCO0JrvuSAiKv8Azr1pQdOk1yU+mPIkQVXbuqfN\/wBVrzGFDDfhEZHdFFdm0TdPmr3pQdFZaJtGiaBQTbYVFNk28O1ck22aiRgJKC7iqpvsvhun7a7UoPE4UNw1cOIyRL3UlbRVWhRIhvjKOKyTwJsLigikifMi+Ne1KDjZK5pSg83Y7D6IL7LbiJ3RDFF2\/bRthhoFbaZbAF8REURP2V6UoMXzXS\/TzUbGn8PzfDrVeLNJJHDiSYwqCOJ4OD23A0XuhiqEi90VKvw2y3oxHjlDaMIoiLKOChqCImybKu679vGqqlB1Nttzbm2JcVQk3TfZU+WittkYuEAqY7oJKndN\/HZa7UoOpttucVMBLivId032X50rtSlApSlApSlB8V\/PU+9Ni30fwfiNxqANT+89T702LfR\/B+I3GoA0ClKUClKUClKUClKUCt45FZ9AJfksYpfbRc5jOq1uuMiNeY0YQJh+I9IeWOr6GYkhiDS7G0JoiEAuInNta0dSgVKrzXPv16Z\/XPwebUValV5rn369M\/rn4PNoPvnNHqKw0pmIm7sXAlFduJL4p38USuvq+P8Az0n95c\/jWIaz3a7WTDAuFlhSZMj1rbWDGMzKecbjuy22n3UCKQvF02Tcc2FU7B37b1pddTtQ0vkKzHoxmrbLM6JHmXFy63dGZrT1vefU2ABTJhUeFhv8buIkagZNruQhmUzW9yz5PdrJd8ZmExFvUW0w3I85wje6zrjakqIqoKijYucSUFUCJURUFFOstOsjkyRIG6YXfre23jI5ECdV13dd1X0ZSFdleICaVAFFXfqIm\/FFW76cQ38rtT8nJbVfLTLaJnZn15dEVRcjtOrv1FDuhOEKoKmiKKoq8kVEy78CbKn\/AJq99\/8A12d99Qa0tetrUsYUeVjVwblm8kKYLkx6MrUkEd6qi08guq0psk22ainN0gDZN1JPWBrbCuJlBjYtdDnqcNtgQuPOPI9Ifda6jb4qqG22rQ9QxRePNE2VfGluE282\/Nb9ZItmyK4NRJkZqDHS4XcBejmwwTkj00TJkeJm6CMKPPcEJSETRUw6BqXn1\/tcSZb9FMwtMuRGR5YNzvV5U0IpQsihOAKNgPFVNdyVzZFXp8U5kG6tNcpa1Dx48hW2zLYKyCbajuzXCeFriJgToqidMyExLh7SIipsS71fL02VvjsSIsiQJrNiNryeIkUTkNgSbKu3cSVKtVgxq33Sy2+5SHL5GemRWpDjKX24ojZGCEo7OGB9lXb2gEu3cUXsi9YtbrexEmMS7ubjdxg7I9d5bwLvKaTuBuKK\/wDNKDL6UpQK4Vdk3rmuF8FoKFi7tyRJyNEkugLht8hBERSElEvFfnRa7LctiQFgyUJUVUTYd1RPFfyv1p+2sOxvPWDfuFgt9imXCZbpspJDcabAI20WQaiRAshDBFRUVOQovesZzyLcs1vlpu9oZutrkDarlaGxE4ThSWpRxnDVsm5zZCorDRFUV34keyiqISBtj1gX9AlfsH+9RbiqEgrAkoqpuibDuqf1v11o+NpbmAOPuv3DMzQjYdii27FBIxNR3GhT\/b1VwBNzqChqqooihKSohJX6kWWZNyZjPbmeT2UGIJ2pph122JCFswdJxTL0kXE5l0lLi6CEkdtPFEJA3D6wL+gSv6o\/3qesC\/oEr9g\/3q0gmD5VMZblQpOTCBhNNl6OUVe0kV4Ei+sVQkBFQRVd\/wAWICKiSK4tNiGDXZu8HlDk\/I8jekXP1yAm\/DcjA2YxxAGwS4KggPQkK2u67FIPdC4qhBvn08\/zdL\/qj\/er1jSglCaiBgrZcCE02VF2Rf8AsqVZEye8L\/8AD+\/fbwP8TVdYpL0xuVJkW9+C4cheTD5NkYewCd1bIh7p37Evj8\/agudKUoKF8VduIMk44gdIi2E1HvunzV7egtfzj\/25\/wAa11rJqIenLbd5SE\/JZjWy4XGULMttgkjxWus5wVwCEnFEdhElAVVe5inerHH1ysE68WiFAkZI5b7s5IZGeTbICBhJhR2yQFDcmzcnAO6e2Kj3DZVIQ3D6C1\/OP\/bn\/GtVXbWy0Y8rkq9Wx70M747YozcS5o7PVxp5xpx52MahxaTpE5uBuEraiXFE32yTT\/IXc\/sa32NKvcBnrGyHXKOqPIO34wOIqvFd+3JBLt3FKuj+B2iTKcnSHFdkumDjjxxo6mZgioJKXT3VURVRF+RFX56DWds8pDG75OhxbPiuQvC+SK+Tk2K36M0owjF8yWTw4K3PZLZD6ieCgi1lGluqVp1VkTXLPbbnChxYjD6JNeRHuZyJbJCqNuGHH\/RUISE13Q\/krF25NkxK75NiLVqBbFhkeLNc49AXG2HGBNsGWugvWPqxyJVMw78F3JU9nwa1jw61QHRxS2X9XY80bcUcI0aM0AhLSK8XNBUVFp8yBRHcuSoqDwJDUN3+hM\/zr\/25\/wAaehM\/zr\/25\/xrBNMcxHU2zuXmEd7gsNjFITeOOQPI\/EZkiTfEeWyBIBPbEV\/UnyZitnkfJfbh\/wDi\/uUHvajM4iq4ZEovPAiku67C4SJ\/0RKrKt9jBW4CgThOKL76ci23X8aXddu1XCgUpSg+K\/nqfemxb6P4PxG41AGp\/eep96bFvo\/g\/EbjUAaBSlKBSlKBSlKBSlKBSlKBUqvNc+\/Xpn9c\/B5tRVqVXmuffr0z+ufg82g+911GIQR0mo0rPW9pHduP5JeO\/aqfoYt\/NWr+q3VxkRo8ttWZTDbzaqiqBihIu36lqm9R2X80Qv3cP4UGt9XHMmiR7M5pjEtDkgJ7bk4DbjqL0dCRCaVSFduSKS9lb2479RFRG3MGel6wI\/b2Yig5CdKGzNkvQIAyGo7quLMkCCDx67BIyDQbEBNkRKLxd0kD6jsv5ohfu4fwp6jsv5ohfu4fwoMP08JiVjceTmEC0x748zFO5MgLKC3JWKyroogqQ9j5J2Ik+ZV8ayjoYsv\/AIVq\/qt17+orIvdbPC\/dw\/hXPqKyfmeF+7h\/Cg8Oji6eDdr\/AKrdWzIG7CkWKUMYHWS5QOPTQOX+1NeG3fwq9eorJ+Z4X7uH8K7NWa0MuC8za4jbgLuJCyKKi\/OiolBWUpSgVwvgtc1wvZFWg0Hkvk32nU85lxvt7uogtxmuRGotwWKjKOSWidFVbbQ3EMojC7ESoijulX+0aA220XiDexfR963Xs74wDvR6aPE0rSpxSOnfiRfjP9ZyVFUl2rNYj2UWsXoke3WN9r0h9xtxy6uNmom6RpuKMEiL7W3ite\/rbLvzNj\/9tu\/4agvHUuf9Di\/vJf3KxLUbGpmYwLRaHzGEbd3jTo8hh9CJqRHQn2i2NpRJENsd0VO6b+C7Kl19bZd+Zsf\/ALbd\/wANVNLlZdKeiPeqsfH0R5XtvXLq8t2zDb\/Zu35e\/wDyoNZX\/wAlXHsgv7WTSbtdGrgIOdUmZ4gzJcKWUlTeYRnpO8lJGzEwVDaAA2RB75Jj2J49o7KhSnZsfqybbFsLKvqKuuNsOOuCak2whIidcuS9mxRBXYdlVcx9a5f+aMf\/ALac\/wANWKZ5g3+UluE1lmL49LCA5zaT10e6bkBKiKsXcd1bD2hUS2RURURVRQuJazYQDTLrt\/tYJJbRxkSedEndzUBEBVrkRmQlwBE5GgqooSJvWUY5cI92hndIj8d+PMMH2XY7vUbcbJoFAhLZOSKKoqL+utXTNIWrhJgzp9tgvy7ZIizYsgsiPm3Kj80Yf7RNlMBdMNlRRISVCEvGtk4VZwsGOxLM1HZjtQmm4zLLUo5AttNti2CdUxEjXiAqqqm+6\/L4qF9pSlBjGUYjbMpu1uO4oPO3cpMYiiRn1aeRR2cHrNnwJO+xDsvdaoP8lNh9Kamq6KyGZZz23ltdu5hJNUU3kL0bdHCURVTTuvFN17Vkd0tzkuQ3IZv0u3E2BCqMCyvNFVF79QC8Nvk28apEtU5fDOrr9nD+4oKe24QNn6yWq\/zYSSDRx5I0SC31DQBBCLjHTdUAAHdfkFE8ESqz1DdP00vP2cP7iunqmf8Ap1dfs4f3FPVM\/wDTq6\/Zw\/uKDEoGnVsvWTX+6Xe4vTJsK4o1HkyLfAddaA4MZDQTKOqiiouyomyKnjV0c0mxx14pDriG6ctJ5GVqtqkUpN9nlVY3dzuvt+Pde9V8PGXoUidJZzm787g+kh3cIapzRoG02\/Edk4tj\/wA96qfVM\/8ATq6\/Zw\/uKDTdy1KseC5ddMMsjd4CbG2bIorFujA+LFvOTtyWOKGgMsK2KBz4F0xPpIQrVXG1oSVmsbCGrhkyyZUZm4g\/vARtIT01mG24qKwhdRXX0JW9vZACVS3URLObjpPiN4kvzLu7HnSJJo4+7JtVtcN0kHiikpR1VV49t1+TtXZNKsVGcNzGQykwJRzRkeq7d1RkGokbqF6PvzJQBVLfdVAd17JQZZYmiZt6NG+48QPPirjiDyNeqXdeKIm6\/qREq4VS22MkSGDCSnJKopErrnHkakSkqrxRB8VXwREqqoFKUoPiv56n3psW+j+D8RuNQBqf3nqfemxb6P4PxG41AGgUpSgUpSgUpSgUpSgUpSgVKrzXPv16Z\/XPwebUValV5rn369M\/rn4PNoPvhdJE+OwK2yLHkSHDQBB99Wg8FVVUkElTsn8lat3pmb\/o9ZP7Yd\/w1eWc5PbsPtDF7uj5tM+nxYYKEY3yJ6Q4jDIIAe0qk46A\/q5br2RaxQ9dsACVb4SZ3aCkXCUEMWkjmhsOlGdkIjwqaE1+KZNS5Iij25bb0GYLMzdE3\/B6yf2w7\/hqxz\/KgSE4BrjLZNuPMkjl5eBUcadNow7xk3Lm24iJ4lwVR3RN6veL5Q1mMBbjY7rHdZFRQlKE4OykAmibqexeyYruKqnfxrHsh0QxjKLzJvt4Rt+XLlR5TqmyrgcmQQAQQMyEETbluKIXL2kVFoOX9WmI8I7i7JxVIwMJJ6qXx1RMF6n5CpG9sk6Tm4juScV3RKv9vv8Ak12YWVa7bjcxlDJtXGL444PIV2Idxjqm6KioqfItaln6f6Rt5Ze\/WE163y47K4\/OlIEgY5tylakLFJzlwQzN5o+Irz2QO\/ElRbhheZaLaTYtCxrCcutBWhtvqNDEYV9W2gMIyc1E+RKKoDftcnF4pvyJe4bT9Mzf9HrJ\/bDv+GrzevGVQiYduNhtQR3JDLBkzc3HDHqOCCKgqwKLspIvilV8GROuMNifFnxiYkti62SwzFVAkRUXZTRU7L4Km9UWRBcBhx1elRzD1hB3QWCFV\/0pr5ea\/wDagv8ASlKBXC+C1zXC+C0GMY\/jWNyYTsiRj9tddcmyyMziNkRL6Q53VVTdVq5fgniv6M2r9yb\/AIVpSRr5ZcLyO52DIsfkSYTE6eDcm1yjfdZcF5tRGU2qCEdHVkKjSqaofSNO1ZDYtZbPer5abIzY3xKddnbPIdWcPTjugwbvJCQ1Qt1EA4LxNCPuiKiIQVOVXiJYcpkWKDp3ZJQgzb\/Q23IJAs12TJJlwkdFsgbbY\/FEa7GWzndB9jnhln1eDIrja7dE0FS0lLktg8VyhASdI+sicFaFUQwJoReQ1FWicAeJ8kKt\/wDq2N8x\/aH\/ABrE9TrmOIYx6\/jtdQ2JccNnZhsMohmg8nnE5cGh5cjPivEBJdl22oNbQdVGpcRpR0NtrsvoA6822Qg20qQilOcnHI4iKKgq22q7IZiaErfHddsY1a8WyDH7dfCxG1x1nxWpKtLCH8XzBC4+0Al2327iK\/qTwrCW9asVilBiXe0TPSJjEx4JEKWL0F0YrQuPG1IIwQm\/a2QiEF7ciQR2Je2k2rcDU2+XCyfg+7BWHDjzQeWdzF1HWmnFEERfaQUeDcxVU9pE+ZSDY34J4r+jNq\/cm\/4V5Y3Ag26Teo9vhMRWvWCFwZbQB39GY77J2q4+rYn8hz7U\/wCNUViYbYmXoG0Xb08V7kq\/+WY+egu9KUoLRcbTarpdmUudtiy0Bg+HXZFzjuQ77ckXbwrn8EsVTwxm0\/uTf8K17rpqJO06SDcLfFgyX3YVwdZiyXHAKc+y11GobKtrv1XjRAHYXF3XsBL2rHI3lCWmZkVkhN44+xBuU2ZaXW5M3hLGW3KgsAKApJ7aeluEbW3JBbUkX2VRQy\/Uax3OLcMZg4NidmVZtwcGe47am3GgZBgzRHC7dMSMRHkm5d9kRVrCn9Q70416RbfJ9ZVmOgDMKTbnmyaNUgC4oD6Nu6LZzJCkob7hCd4ISrsOxdL8nbz+xP3WVBbiOMSSYVluaZmg8RMCdD\/wjITEuG5bIQryVFRazH1ZD\/kufbH\/ABoI+uZ7l9jjurcdA492J669GIcK1u7+ik7N7mJRx4cQjNbEv5SPtqqIqoK8lqfkatCTPk2IXGC9JeMoSgPMH321BpFa5OLsy2ooSBy64KXS71kt31FYxbPMtsk6ZG6VsZZuEK3vST9LualERTYi8nBEemrSGWyH\/ru6B2IrPcfKHgGxKi2zFnItwjXlLOXp07ZvqhMSM6CIhIROKqEYBsnNv20XcTAQ3Bbcexifb401zErayUhkHVaOAAkCkKLxVCFFRU322VEWqn8E8V\/Rm1fuTf8ACsN0gzb\/ACk2iTcpdrbhEwMEwAJZq6YSIMeUhONb\/il\/HqPHkf5C+0tZ96tifyXPtj\/jQeNjZZjW\/wBHjtA002++AAAoIiKOkiIiJ2RKuFUFlAW4RNj4DIkIn\/DrHVfQKUpQfFfz1PvTYt9H8H4jcagDU\/vPU+9Ni30fwfiNxqANApSlApSlApSlApSlApSlAqVXmuffr0z+ufg82oq1KrzXPv16Z\/XPwebQfdnPMXi5lZGrFM6fA5keSJGrqcHWDR5s0Vpxs0IXGwJFE02UU8fCsOLQq2E6L3GyiovtyEEIcwR6gMGxvxSZsvJpwwNNtjQlQ+VbNlRikgCBIcZIC5IYIKqnZU\/3kVPl+avH0CX+epn9Rn+5Qayvd4b0WgwmXbvbY0Ke8DKINudVqMDbQNo4vVmogAiC0PENyIiRUElUlq0yNfZ0OZBtkxl5idcXocViMVkBTWTKFw4zCqNwUEI22jPflwFE2IhL2a2dfMFsuTpETImwuaQJAy4qS4sd1GXh\/JcHk2uxJ8i1ZWtEdN2IwQmcXtQMNs+jA2NsioItc1c4onS7IhqpJ8yqqptQWDFcb\/D1l3PY022K1f1iXHpP2ySAmpRGFbNxgZnTV1A4ApbKWwoPJRREqqb0PgtiAqdndEEbREehzXUVQcRwSJDmqhEhCPtLuuwiKrxRETN7VjDFkiDAtE96HEbEAajsMsA20AALYAAo3sIoICiInZNqrPV8z8+Tf6jP3dBaodnzGBCYgRsis\/SjNAy2rlrkOHxFERORlKUiXZO6qqqviq1S3qLlbbEU7he7U\/HS4webbNscaNU9Ka8CV8kTvt\/urV\/9XzPz5N\/qM\/d15SLMcpGwlXaY622809wUWkQibMTHfYEXbcU+WgudKUoFcL4LXNcKm6bUGJ2PGLdLiPSHJF0Q3JssiQLrKAd\/SHPARcRET9SJtVw\/A+17oXpF33TwX1xL+9ru1jsqN1BiZPdGGzdcdRsQjKIqZqSoik0q7bkviq139S3P9L7t9lE+5oPL8E7f\/TLz\/bUz72rVkGJ25Bt6LLvCotwYRd7zLX5f\/uVevUtz\/S+7fZRPua8ZWMzJiNI\/ll3Loui8H4uKmxCu6L\/qaDlcNs6pt6ReO3h\/7Zmfe0TD7QG5JKvO+3j66mfe17epbl+l11+yifc1wtluSpsuW3X7KJ9zQatuWo+LWp95JVoy4orUibFSazeJTsZ16MCErYOg8oISrzD21BENp0VXce+b6Y3KDd7ddrjb25zbZ3Rxo25khx5wHWmmmnE5mRKo82y2VF2VNlTxrpG0nxeGRHEaZYIyeIlbtVvFVV5EF5VVI\/iaCKF\/KRERd9qyHHsfi45DODDecNojEhEm2mxbEWwbEAFsBERQWxRERKC6UpSgs10tES63RgZTkwEbYPj6PMej+JD49Mh38PlrouHWdfGReP7Zmfe1Wz7Y9MfbkMXaXCMBUF6AtLyRVRe\/UAvm+TavD1Lcv0tu32UT7mgtt8sNrs9luF2bmzAKHFdkIU3IpkeOnAFLd13mXTDt7R8S4puuy7bVqSNqPfn1ixH8KfgTbnAjSreE3Mrk0zIM32m3VV1GiRtsUeEk5IjpKQIrQ7qo7pfx6XKYciysnuTzLwK242bMQhMVTZUVFY2VFT5Ktw6c2gG3GQkkLbzYsuAlvgohtiu4iqej90Re6J4ItBjemcG0Zfb5uUN+uY7d2dhzgZO9S1JsXbdEcQSVHO6py23\/AFVmn4IWhf8AzF3\/ALZmfe15RMUfgvS34uU3YCmuo+97EVUU0bBtFROj29lsU2T5qqvUty\/S66\/ZRPuaDzTEbSP5Mm8J\/wALzM+9rn8E7X\/S7z\/bUz72u\/qW5fpddfson3NPUty\/S66\/ZRPuaD1sLIR7d0GyMhbffFFcMjJUR0vEiVVVf1qu9XGqeDESDGGP1nHlRSInHNuRESqqqvFETuqr4IiVUUClKUHxX89T702LfR\/B+I3GoA1P7z1PvTYt9H8H4jcagDQKUpQKUpQKUpQKUpQKUpQKlV5rn369M\/rn4PNqKtSq81z79emf1z8Hm0H38pSlApSlApSlApSlApSlApSlApSlApSlApSlApSlApSlApSlApSlApSlApSlApSlApSlB8V\/PU+9Ni30fwfiNxqANT+89T702LfR\/B+I3GoA0ClKUClKUClKUClKUClKUCpVea59+vTP65+DzairUqvNc+\/Xpn9c\/B5tB9\/KUpQKUpQKUpQKUpQKUpQKUpQKUpQKUpQKUpQKUpQKUpQKUpQKUpQKUpQKUpQKUpQKUpQfFfz1PvTYt9H8H4jcagDU\/vPU+9Ni30fwfiNxqANApSlApSlApSlApSlApSlAqVXmuffr0z+ufg82oq1KrzXPv16Z\/XPwebQfftfCtFXzUrIsC1G1UJ+93XKolpxSx3q04\/FhC85HlPybkwTLIRmlfITWPGIyPqKO5F7I+ym9V8K1GxqV5OFuy+6XSI9YI+TwhNbjLatKjMEe4krjqNclReCp4rvx7b7UGkcK1mzTMMcatN81bv1ocgs5vMlX9yzDajelW6VHGIyjcyOidIWZTritoPP\/AEdBMlUHUWgu2v8ArLCw2DqKF\/ktZQ\/NlwpmHHGZJmM23ij9wFelw6yEslpp7kR\/kuoHgqJUv7lhmGXqM3EvOK2aew3KWe21KhNOgElVUleQSFURzciXn47qvfvXsmMYwN8cycbBbEvDzHorlwSK36SbP82Tu3JQ7J7KrtQa10Xv94fzbMsSdz6VmVmtMKyzIV1krHNzrymHVfa5xwAFRUaZfRNu3pPb2FBE2\/VssGOY3ikFbXjFjttohk4Tyx4MYGG1cL8o+IIibrsm67brVy5D\/KT9tBzSuOQ\/yk\/bVvu2Q2Wxsuu3S5MsqzEfnE3y5OrHZQeq4LabkSDzDfii7KYp4qm4XGlebL7UhoH2jRQcFDFfDdFTdOy135J86UHNK45D\/KT9tOQ\/yk\/bQc1Zsqv1xx22JPtmI3fI3ldFv0O1nFF5EVF9veS8y3xTZEX29+6bIvfa4yLhBiutMSJbLbsjkjLZOIhOqKciQU8S2RFVdvkrxs15t1\/tMO+WqQrsKewEmO4QECm2YoQrxJEIeyp2VEVPloNT6ualZzD0rC72TF7xiV2uWQWmxIlzfhI\/FZlTmGDkCbRyWA9l1REj5cSVFUCREEsQe1Cu1+iYWxiuomQQ8mkX8oDtndlwZEZ+HBuys3OU+8rHI2VabdaaNFBSUmUQUcUlSRN3gWm7WyTbb3BizoEhtQkRpLQutOtr4iYEioSfqVKxe3YdpJmFmseRQcKxq4QfQGHrM+5aWV6MUhRxrpIYbtjsSEgoibb+CLQaHzLU7UjT9zIbNcsqlzbpephybbcYc6LKhWqyu5FFhE8rXQEmH40Se2W7qutKUd0iVUAkrbuh2QZDdyzuz3i8SLzBxrLHrTZ7pI4E7LiehxHy5G2IgatPvyGOSIi\/iNi3JCVchtlm0xbv+RYzascsbNzlRWJt9ZZtzbay2ZJPg2b5IKI9zVl9NlUl7Lv4pvkFns9lx22sWawWuFbLfGFRYiw2QZZaRV32EBRBFN1VeyfLQV1K45D\/ACk\/bRFRfBUoOaUpQa0y\/Vq74zqNasGi4ZJnRbisZDuAQbw4DPVcUF3cj256KPFE3\/GSW9t9z4DsS7KRd0Ra5pQK05OiZPeNdzxqxaj5RHtUCyv3S+RxWKUdlyVzYgsMqrKkJJ05L+6kqorLO6KLm1bjqlatluYdlyGYEdt2eSHKMW0QnyQUBFNU7kqCKD3+RET5KCLS3TWCbhI6h2LVS7O4yuR3G5Ns3GdCgz5WOxYTrAKw8UZWy60oBlgpIKKy42ikPdar7Rq1kWSZnb8gtefXONFkZdY7PCxiW1GApNrmWGPNcJ5vgrvWQpDzykJoiei8UTZDQpC3LB8MvVvg2m84lZp8K1kBQY0qC061FUE4grQkKoCinZOKJsnhVQuMY2t9DKFx+2reW2PRguKxQ9KFn+bR3bmg\/wDy77UFzpSlApSlApSlB8V\/PU+9Ni30fwfiNxqANT+89T702LfR\/B+I3GoA0ClKUClKUClKUClKUClKUCpVea59+vTP65+DzairUqvNc+\/Xpn9c\/B5tB9\/K0\/qNpTkGWt6mR4gMdLLrJa7dD2kk0fNg5Cu7kOxN9nR2JF338Ntq3BSgjFnWgOok+VMt+PTpsPFBu9xch2q1yowuMsyoUAG32kkiTbatSGrgScVExWR1AXl2rINftNNWcxtthtGDJEfKDb3EW6vyQCcxcANgmnEcJEEBIW3UI2g6imoInBtTWt+0oI4SdItS\/Rb4xKsEa5zncoeu8i5LeiEr5aDuwym7YQKnZG4oixxc2bTp9MVVt51Uq5WkueSsyjXKFjce3NFc7JPt9wC9FvYbdFVtZdsFoU7o8gvpsG7ZpI2NURlveQlKCMNl0W1jlYfZ8KycGkj2WHjdokSmr44rlyCFeGn5j+4oJALkUFRNy5kqkJIKbKTKtAM2OE\/6gsFtdnDYc9sNqkpJBt22Dc5QP2tWzVOQNtg2baCC7tdUUFOKEqSepQRWy3R\/U7HLfluf29Zjt5buN0uDDkCe65MO2\/goUVqO0I9+S3EG3BaFPy0FxPaq16dYFmeXaKZvjmHXJ63ZBcb5Z5r86M25Ft77TIQVkxIavN8lRxmM6LvMSAn5L3L2SMRl7Sgh9nujeo+O4BOmtWy8XxlrHZ6Q2pN3BqXYprk45JuNNxE6aoTRC0AMovEW0Z7NOGqZ+9p7rZDlXi32yFa5bDUvKbhAlz7q50ZZXFTchsG0Cc0BpXFbNeQ7cR4boqqEgVTftXNBHLCNGM0s8+w3jIMagzvVuUy50Vh04qO2uDJt7be7YtijTfCSJErTS7JvyFTXutk080L1hsNpwi3ZOw1OvNrt+Ig7f1vZkVrG3Cz6ziiP5R+k8Hk5DujvX\/GqiNBvKilBpHRfR7J9PG7W7cVFJL+MnCvhrPckLJuKSObbhKary4g46KF8g8QT2RFE11h+hGruMY0lqj4xaY8ELHjlkmWhy4jcBlSYYykmXJoX9mSNzrRQRXk5ELCqQ7ttIss6UEYYGjGsMDGrbDukK23uY5jOLWO8HJkNy3nHIQ3L0hwOunScNHJUZeTqKij1SEVcEEWvgaG6ltWzFrncLgsjJ7JBweIc07q4agsGTveFBS7bvME4JFsiuoqCXgm0j6UEWbrofqvNw3HLQxAODOst2CRk8iLdWZDuWCkSY0r6hJFWSVXpDL3CRttx2TboMqufaX6Z5lg2ftS3XJ1wtBY3DgS597lszJpSmI8ZkOi8CI4KF0nDeAk6ZOKjgbEbiLuilApSlApSlApSlApSlApSlApSlApSlB8V\/PU+9Ni30fwfiNxqANT+89T702LfR\/B+I3GoA0ClKUClKUClKUH\/2Q==\" width=\"250px\" alt=\"income statement\"\/><\/p>\n<p>For every transaction, at least two classes of accounts are impacted. However, equity can also be thought of as investments into the company either by founders, owners, public shareholders, or by customers buying products leading to higher revenue. You don\u2019t need to use the company\u2019s Cash Flow Statement to compute the accounting equation. The rationale is that the assets belonging to a company must have been funded somehow, i.e. the money used to purchase the assets did not just appear out of thin air to state  the obvious. This transaction affects both sides of the accounting equation; both the left and right sides of the equation increase by +$250.<\/p>\n<h2 id=\"toc-1\">Accounting Equation Explained<\/h2>\n<p>In the third column, using the accounting equation, calculate the net amount of the asset . When finished, total the columns to determine your net worth. If you understand all of the above, then you are well on your way to understanding the three-statement model framework. In a future post we will explore the balance sheet in greater detail, and with that foundation in place we can move on to the income statement and cash flow statement. Ultimately the goal is to develop a mental model that allows you to understand how any transaction will impact each of the three financial statements. Let\u2019s walk through a quick example where a company intends to raise $5 million by issuing debt. To record that transaction, you would credit liabilities in the amount of $5 million.<\/p>\n<ul>\n<li>You may have made a journal entry where the debits do not match the credits.<\/li>\n<li>In a double-entry accounting system, every transaction affects at least two accounts.<\/li>\n<li>Again, because Shanti doesn\u2019t owe another party at the end of the transaction (because she didn\u2019t make any additional contribution), the balance of the owner\u2019s equity account remains the same.<\/li>\n<li>Capital is divided into fixed capital which represents the excess between the fixed assets and the fixed liabilities and working capital which is the excess of current assets over current liabilities.<\/li>\n<li>The accounting equation states that a company&#8217;s total assets are equal to the sum of its liabilities and its shareholders&#8217; equity.<\/li>\n<li>However, equity can also be thought of as investments into the company either by founders, owners, public shareholders, or by customers buying products leading to higher revenue.<\/li>\n<\/ul>\n<p><a href=\"http:\/\/hotstewardess.com\/page\/2\">http:\/\/hotstewardess.com\/page\/2<\/a> including long-term assets, capital assets, investments and  tangible assets. They were acquired by borrowing money from lenders, receiving cash from owners and shareholders or offering goods or services.<\/p>\n<h2 id=\"toc-2\">Basic Accounting Equation Example \u2013 How to Calculate<\/h2>\n<p>Classify it as a  asset, a current liability, an expense, a fixed asset, a long-term debt, a revenue, or a stockholders&#8217; equity account. The asset, liability, and shareholders\u2019 equity portions of the accounting equation are explained further below, noting the different accounts that may be included in each one. Current assets include cash and cash equivalents, accounts receivable, inventory, and prepaid assets. Current liabilities are short-term financial obligations payable in cash within a year. Current liabilities include accounts payable, accrued expenses, and the short-term portion of debt. The balance sheet formula states that the sum of liabilities and owner\u2019s equity is equal to the company\u2019s total assets. Each element of the accounting equation has its own account in an accounting system or software package, and all changes are tracked within its account.<\/p>\n<ul>\n<li>As machinery is bought on credit, liability will increase by $2,000, while machinery or asset will increase by $2,000.<\/li>\n<li>Long-term liabilities are usually owed to lending institutions and include notes payable and possibly unearned revenue.<\/li>\n<li>The main idea behind the double-entry basis of accounting is that Assets will always equal liabilities plus equity.<\/li>\n<li>This equation should be supported by the information on a company\u2019s balance sheet.<\/li>\n<li>As our example, we compute the accounting equation from the company\u2019s balance sheet as of December 31, 2021.<\/li>\n<li>Use the accounting equation to calculate the value of liabilities if assets are $50,000 and owners&#8217; equity is $25,000.<\/li>\n<li>Retained Earnings is Beginning Retained Earnings + Revenue \u2013 Expenses \u2013 Dividends \u2013 Stock Repurchases.<\/li>\n<\/ul>\n<p>Under this system, a change in one account must be matched in another account. These changes are made by debits and credits and for every entry, the sum of debits must equal the sum of credits. The beautiful thing about accounting and the three-statement models it helps inform is that they create a closed system. What affects the income statement also affects the balance sheet, and any change on the balance sheet must be captured by the cash flow statement. If you understand these relationships, then you will also know how cash moves through a business.<\/p>\n<h2 id=\"toc-3\">What Is the Accounting Equation?<\/h2>\n<p><a href=\"http:\/\/cool-movies.ru\/pillars-of-eternity-the-white-march-expansion-1-2-category.html\">http:\/\/cool-movies.ru\/pillars-of-eternity-the-white-march-expansion-1-2-category.html<\/a>s receivable include all amounts billed to customers on credit that relate to the sale of goods or services. Inventory includes all raw materials, work-in-process, finished goods, merchandise, and consigned goods being offered for sale by third parties.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content The Basic Accounting Equation Accounting Equation Explained Basic Accounting Equation Example \u2013 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"slim_seo":{"title":"The Accounting Equation: Assets = Liabilities + Equity What does that mean? Well, consider purchasing a home. Your ASSET is what Equity, Accounting, Quickbooks - \u041a\u043e\u0440\u043e\u0442\u043a\u043e \u043e \u0433\u043b\u0430\u0432\u043d\u043e\u043c","description":"Content The Basic Accounting Equation Accounting Equation Explained Basic Accounting Equation Example \u2013 How to Calculate What Is the Accounting Equation? Balanc"},"footnotes":""},"categories":[1145],"tags":[],"class_list":["post-46944","post","type-post","status-publish","format-standard","hentry","category-bookkeeping-2"],"_links":{"self":[{"href":"https:\/\/720bd.ru\/wp-json\/wp\/v2\/posts\/46944","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/720bd.ru\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/720bd.ru\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/720bd.ru\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/720bd.ru\/wp-json\/wp\/v2\/comments?post=46944"}],"version-history":[{"count":0,"href":"https:\/\/720bd.ru\/wp-json\/wp\/v2\/posts\/46944\/revisions"}],"wp:attachment":[{"href":"https:\/\/720bd.ru\/wp-json\/wp\/v2\/media?parent=46944"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/720bd.ru\/wp-json\/wp\/v2\/categories?post=46944"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/720bd.ru\/wp-json\/wp\/v2\/tags?post=46944"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}