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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...