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  2. What are assets, liabilities and equity? - AOL

    www.aol.com/finance/assets-liabilities-equity...

    Per the accounting equation: assets = liabilities + equity. Remember, accounting is all about balance — they call it “balancing your books” for a reason. ... ($7,000) from the current value ...

  3. Debt-to-equity ratio - Wikipedia

    en.wikipedia.org/wiki/Debt-to-equity_ratio

    On a balance sheet, the formal definition is that debt (liabilities) plus equity equals assets, or any equivalent reformulation. Both the formulas below are therefore identical: A = D + E E = A − D or D = A − E. Debt to equity can also be reformulated in terms of assets or debt: D/E = ⁠ D / A − D ⁠ = ⁠ A − E / E ⁠.

  4. Accounting equation - Wikipedia

    en.wikipedia.org/wiki/Accounting_equation

    Assets Liabilities Equity Explanation 1 + 6,000 + 6,000 Issuing capital stock for cash or other assets 2 + 10,000 + 10,000 Buying assets by borrowing money (taking a loan from a bank or simply buying on credit) 3 − 900 − 900 Selling assets for cash to pay off liabilities: both assets and liabilities are reduced 4 + 1,000 + 400 + 600

  5. Balance sheet - Wikipedia

    en.wikipedia.org/wiki/Balance_sheet

    The difference between the assets and the liabilities is known as equity or the net assets or the net worth or capital of the company and according to the accounting equation, net worth must equal assets minus liabilities. [4] Another way to look at the balance sheet equation is that total assets equals liabilities plus owner's equity.

  6. Current asset - Wikipedia

    en.wikipedia.org/wiki/Current_asset

    On a balance sheet, assets will typically be classified into current assets and long-term fixed assets. [2] The current ratio is calculated by dividing total current assets by total current liabilities. [3] It is frequently used as an indicator of a company's accounting liquidity, which is its ability to meet short-term obligations. [4] The ...

  7. Accounting identity - Wikipedia

    en.wikipedia.org/wiki/Accounting_identity

    The most basic identity in accounting is that the balance sheet must balance, that is, that assets must equal the sum of liabilities (debts) and equity (the value of the firm to the owner). In its most common formulation it is known as the accounting equation: Assets = Liabilities + Equity. where debt includes non-financial liabilities.

  8. Asset - Wikipedia

    en.wikipedia.org/wiki/Asset

    Liabilities = AssetsEquity Equity = AssetsLiabilities. Assets are reported on the balance sheet. [11] On the balance sheet, additional sub-classifications are generally required by generally accepted accounting principles (GAAP), which vary from country to country. [12] Assets can be divided into current and non-current (a.k.a. fixed ...

  9. Buffett on Financial Statements: Balance Sheet Assets - AOL

    www.aol.com/news/buffett-financial-statements...

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