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  • When you say "Cash in Bank," do you mean the Assets? I am just little bit confused. On the first question you are said that you will pay the electrical bill that cost $100 later on. Which decreases on Owners Equity by $100 and increases $100 on the account payable. So when you add the $100 in the Cash in Bank, doesn't that increase the Assets? Don't Asset = Liability + Owner Equity? Or does Cash in Bank mean something else. Please help. Thank you :)

  • @TenzLekden NVM lol I got it

  • Thanks,I was really struggling on this!!!!!!

  • The math really isn't too bad. Algebra is about as hard as it gets. It is a great, practical major!

  • I am currently thinking about switching my major to accounting, but first i would like to know how challenging would the math be? Would it be crazy hard or more simplistic?

  • Thank you for taking your time to make videos that help others understand what they initially find to be a challenging subject.

  • Good job - enjoying your videos! Thanks Daniel.

  • I know - that concept is a little confusing at first. When you increase an expense account (via a debit) you are actually decreasing owners equity. It does seem counterintuitive at first. So the debit to the expense account is an "increase" from an expense perspective but it is a decrease from an owner's equity perspective. Hope that makes sense - it warped my mind at first too!

  • why expense account is subcategory of owner's equity account while to record increase in expenses we debit but to record increase in owner equity we credit??

  • ok i didnt understand but now ive been going through your videos with more effort and its starting to get so clear now. please can u do more videos like income statement and statement of financial position etc. this is just great

  • I stopped for a few hours to think about what I had read and what I was seeing and hearing. Most sources show "A-L=E" and then "A-L=E+R-X" which means that some definition changed somewhere. Then I realized that Assets - Liabilities = total worth, and Equity + Revenue - Expenses = total worth, giving rise to the main equation. Then based on the resulting equation A-L=E+R-X and the arbitrary choice of increasing an asset account with a left column entry, the other accounts fell into place.

  • I was able to reach the understanding that Revenue and Expenses are terms of change against overall worth, and in order to express overall worth we needed the Equity term to embody an instantaneously static nature like assets and liabilities, such that it can be augmented by Revenue and Expenses to express actual worth.

  • Well, 2 days later and I did a lot more thinking. I realize now the Equity term is the component of total worth unaffected by Income and Expenses, and we just extracted Income and Expenses as separate terms and left the remainder as Equity. So while all the terms can be changing in the moment and not static, Equity is not changing as a response to Income/Expenses.

  • Thanks for the chart! It Really Helps!

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