This looks like a useful resource if you want to read up on the
accounting equation:
http://www.quickmba.com/accounting/fin/equation/

On Apr 30, 7:27 pm, Wei-Wei Guo <[email protected]> wrote:
> Dear all,
>
> I have a question that confusing me for a long time. My friend told me that 
> Assets should
> always equal to Liabilities plus Equity. Since she is in a career finance, I 
> think she is
> right. But recoding like the following will broke the principle of
> "Assets=Liabilities+Equity".
>
> 2009/04/30 CCB
>      Expenses:School Card                           ¥100.00
>      Expenses:Cash                                  ¥900.00
>      Expenses:Annual Fee:CCB                         ¥10.00
>      Assets:Savings:CCB
>
> Is Ledger using a principle other than the one that the main stream is using? 
> Or I'm
> doing anything wrong?
>
> Best wishes,
> Wei-Wei

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