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  2. Partnership accounting - Wikipedia

    en.wikipedia.org/wiki/Partnership_accounting

    If a partner invested an asset other than cash, an asset account is debited, and the partner's capital account is credited for the market value of the assets. If a certain amount of money is owed for the asset, the partnership may assume liability. In that case an asset account is debited, and the partner's capital account is credited for the ...

  3. Weighted average return on assets - Wikipedia

    en.wikipedia.org/wiki/Weighted_average_return_on...

    The weighted average return on assets, or WARA, is the collective rates of return on the various types of tangible and intangible assets of a company.. The presumption of a WARA is that each class of a company's asset base (such as manufacturing equipment, contracts, software, brand names, etc.) carries its own rate of return, each unique to the asset's underlying operational risk as well as ...

  4. Accounting equation - Wikipedia

    en.wikipedia.org/wiki/Accounting_equation

    The fundamental components of the accounting equation include the calculation of both company holdings and company debts; thus, it allows owners to gauge the total value of a firm's assets. However, because accounting is kept on a historical basis, the equity is typically not the net worth of the organization.

  5. How to Calculate Return on Assets - AOL

    www.aol.com/news/calculate-return-assets...

    The strength of a company isn’t just about how much money it makes. Investors also want to know how efficiently a company uses its assets, over a set period of time, based on its size and ...

  6. What Is the Return on Assets Ratio Formula? - AOL

    www.aol.com/finance/return-assets-ratio-formula...

    Investors use the return on assets ratio formula to evaluate a company. The greater a return, the higher valuation investors are likely to provide.

  7. Return on net assets - Wikipedia

    en.wikipedia.org/wiki/Return_on_net_assets

    The return on net assets (RONA) is a measure of financial performance of a company which takes the use of assets into account. [1] [2] Higher RONA means that the company is using its assets and working capital efficiently and effectively. [3] RONA is used by investors to determine how well management is utilizing assets. [4]

  8. What is net asset value (NAV)? Definition and formula explained

    www.aol.com/finance/net-asset-value-nav...

    The net asset value formula is calculated by adding up what a fund owns and subtracting what it owes. For example, if a fund holds investments valued at $100 million and has liabilities of $10 ...

  9. Return on assets - Wikipedia

    en.wikipedia.org/wiki/Return_on_assets

    The phrase return on average assets (ROAA) is also used, to emphasize that average assets are used in the above formula. [2] This number tells you what the company can do with what it has, i.e. how many dollars of earnings they derive from each dollar of assets they control. It's a useful number for comparing competing companies in the same ...