Welcome

Accounting Cafe is for people who are interested in accounting education. We provide articles, resources and ideas for teachers. Create an account to receive our newsletter and to access other free stuff.

A pictorial presentation of a balance sheet showing assets of £50,000, liabilities of £30,000 and equity of £20,000.

The nature of equity

Of the five financial statement elements, equity is the most mercurial. In part, because it’s a function of recognised assets less recognised liabilities, simply expressed in this form of the accounting equation. Assets – Liabilities = Equity (net… Continue reading The nature of equity

Loading…

Something went wrong. Please refresh the page and/or try again.


Join the Accounting Cafe community

[mailpoet_form id=”1″]