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Title: Accounting and Finnance Notes
Description: The are middle school level Accounting and finance notes they explain what is accounting,transactions,and income statements.These are three pages long.

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What is Accounting
❖ Method of reporting financial activity of a business 
● Financial transitions recorded in an ​
orderly fashion 

Transactions

❖ Any business activity that changes assets liabilities or owner's equity 

Accounting equation 
Assets=Liabilities+owner's equity 

❖ Assets­anything of value owned by the business 





Company cars 
Office building 
office furniture 
cash accounts 

❖ Account receivable­guaranteed money that is owed to you but you do not 
currently have it in your own possession 
❖ Liability­money that is owed by the business 
● Taxes due  
● office supply store 
● utilities corporation 

❖ Owner equity­Net value or net worth of a business 
❖ Financial statement­written reports that describe the financial health of the 
company 






Balance sheet 
Income statement 
Balance sheet­reports assets liabilities and owners equity on a certain date 
Owners equity­net worth of the business  
Assets on the trial balance will always be debited  (always be in debt colum) 

Income Statement
Financial Statement of a business that reports the revenue, expenses and the net income 
(loss) of a business for the fiscal period
...
 
❖ Loss­​
Results when a business’s expenses are greater than its income
...
 
 
 
 
 

 

Example of Income Statement
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

Statement of Changes in Owner’s Equity
Financial Statement of a business that reports the ​
changes​
 that have occurred in the​wner’s 
 ​
o
equity​ccount​uring the fiscal period
...
net/ 
 


Title: Accounting and Finnance Notes
Description: The are middle school level Accounting and finance notes they explain what is accounting,transactions,and income statements.These are three pages long.