Introduction to Accounting
Accounting Equation
100

This field records, summarizes, and reports financial information.

What is Accounting?

100

Assets must equal liabilities plus this.

What is Equity?

200

Accounting helps users make these types of decisions.

What are financial decisions?

200

The basic accounting equation begins with this element.

What are Assets?

300

Accounting is often called the language of this.

What is business?

300

Money owed to outsiders is called this.

What are Liabilities?

400

Financial transactions are recorded in these.

What are accounting records?

400

This equation provides the framework for recording economic events.

What is the Basic Accounting Equation?

500

The main purpose of accounting information is to support this.

What is decision-making?

500

Assets = Liabilities + ____

What is Equity?