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Assets, liabilities and the accounting equation - Coggle Diagram
Assets, liabilities and
the accounting equation
The accounting equation
A = C + L
The EXTENDED accounting equation
A = L +C +R - E - D
Assets
Current assets
cash at bank
cash equyvalents
Cash in hand
accounts rêcivable
non- curent assets
Machinery
Equypment
Plant
Vehicle
Iventory
Liabilities
current liabilities
non- current liabilities
account payble
bank loan
bank overdraft