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Accounting Equation

The representation of the double-entry bookkeeping system such that total assets are equal to total liabilities plus capital (equity). In...

    Balance Sheet Equation

    The short (basic) form of the accounting equation that consists of the three basic accounting elements: assets, liabilities, and equity...

      Accounting Equation

      The short (basic) form of the accounting equation that consists of the three basic accounting elements: assets, liabilities, and equity...

        Owners’ Residual Interest

        The owners' rights in an entity's assets after deducting all its liabilities. Residual interest reflects the amount of equity (owners'...

          Residual Interest

          The owners' rights in an entity's assets after deducting all its liabilities. Residual interest reflects the amount of equity (owners'...

            Basic Accounting Equation

            The short form of the accounting equation that consists of the three basic accounting elements: assets, liabilities, and equity (capital)....

              Expanded Accounting Equation

              The wider form of the accounting equation that includes in addition to assets, liabilities, and equity (capital) other items mainly...