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Download full textScofield, Barbara W.; Dye, Wilma – American Journal of Business Education, 2009
On the first day of Principles of Accounting classes, students learn the fundamental accounting equation from which all financial accounting practice emerge. The accounting equation is the criterion by which companies are valued and by which company performance is measured. This activity simplifies assets, liabilities, and owners' equity to the…
Descriptors: Accounting, Educational Principles, Fundamental Concepts, Equations (Mathematics)
