Courses / Balance Sheet / The Accounting Equation Upgrade AccountYour current access is limited. To continue watching this lesson, you'll need to purchase a subscription. Sign UpThe Accounting EquationThe Account Equation is Assets = Liabilities + Equity. But why must Assets equal Liabilities plus Equity? We'll explain the logical flow behind this equation.DiscussionRestricted AccessYou need to sign up for a Lumovest subscription in order to join discussions. Sign UpRestricted AccessYou need to sign up for a Lumovest subscription in order to to download lesson materials. Sign UpBalance Sheet 1. What is Balance Sheet? (2:05) 2. Assets and Liabilities (2:31) 3. The Concept of Book Value (4:36) 4. The Accounting Equation (3:59) 5. Current Assets vs. Long-Term Assets (2:24) 6. Review: Cash & Investments (1:52) 7. Accounts Receivables (3:03) 8. Inventory (6:06) 9. Prepaid Expenses (1:53) 10. Property, Plant & Equipment (PP&E) (3:15) 11. Intangible Assets (1:55) 12. Goodwill (2:58) 13. Current Liabilities vs. Long-Term Liabilities (1:55) 14. Review: Debt (1:05) 15. Deferred Revenue (2:59) 16. Accounts Payable (2:22) 17. Accrued Expenses (2:03) 18. Income Tax Payable (2:44) 19. Capital Lease (3:11) 20. Commitments and Contingencies (2:49) 21. Operating Items vs. Financial Items (1:41) 22. Shareholder's Equity (4:44) 23. Par Value of Common Stock (3:26) 24. Additional Paid-In Capital (1:55) 25. Treasury Stock (1:21) 26. Retained Earnings (2:13) 27. Accumulated Other Comprehensive Income (Loss) (2:22) 28. Non-Controlling Interest (2:32) 29. Making Sense of the Equity Section (4:29) 30. Connecting Dots (4:35) 31. Quiz #1 (6 Q's) 32. Quiz #2 (7 Q's) 33. Quiz #3 (6 Q's) 34. Quiz #4 (4 Q's) 35. Quiz #5 (7 Q's)
