大学课程《会计专业英语》PPT教学课件：Chapter 3 Accounting Equation and Illustration.pptVIP

AccountingEquationandIllustrationCHAPTER3

Learningobjectives1.Understandtheaccountingequation.2.Learntouseaccountingequationtodescribethetransactions.

Inthisbox,therearemanychalksandtheclaimonthesechalks.AccountingEquationValueofthesechalks＝Valueoftheclaimsonchalks

AccountingEquation＝BusinessEconomicresourcesEconomicresources＝Equities＝Anothertermforclaimsisequities.

AccountingEquationEconomicresourcesOwnersCreditorsComesfrom∥∥Owner’sequityCreditors’equity

AccountingEquationEconomicresources＝Owner’sequity＋Creditor’sequit