Accounting Equation 會計等式.

Presentation on theme: "Accounting Equation 會計等式."— Presentation transcript:

1 Accounting Equation 會計等式

2 Capital + Liabilities Assets

3 Assets (資產) Assets are resources owned by a business. 資產是企業擁有的資源。

4 Assets (資產) Examples (例子):

5 Capital(資本) Capital is the total amount of resources supplied to a business by its owners. 資本是企業的東主所提供予企業的資源。

6 Liabilities (負債) Liabilities are the resources supplied to the business by people other than the owner. 負債是其他人借予 企業的資源。

7 Resources supplied by the owner and other people Resources of the business

8 Assets = Capital + Liabilities

9 Example: Assets = $20,000 Liabilities = $13,200 Capital = Assets - Liabilities Capital = $20,000 - $13,200 = $6,800

10 Exercises Assets $ Capital Liabilities 1. 60,500 20,500 ? 2. 44,300
Find the missing figures for each of the followings: Assets $ Capital Liabilities 1. 60,500 20,500 ? 2. 44,300 12,500 3. 37,230 10,020 4. 40,210 35,670

11 Answers Choose the correct answer: 1. $40,000 $81,000 $40,500 2. $45,550 $31,800 $56,800 3. $47,250 $27,210 $27,200 4. $75,880 $4,540 $4,500 Try another question.

12 Yes! You are right! Try another question.

13 Sorry! You are wrong! Try again! Try another question.