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Financial Statements and the Accounting Equation

Accounting Fundamentals Series

Dr. Hercules Bantas

A Reluctant Geek Academic Guide

Smashwords Edition

Published by The Reluctant Geek through Smashwords

Melbourne, Australia

Copyright Hercules Bantas 2011

Author's Note

This study guide covers the fundamental accounting concepts that form the foundations of the discipline. Using easy to understand language, it deals with basic assumptions, the role and structure of financial statements, and the relationship between assets, liabilities and owner's equity in the accounting equation.

Table of Contents

What is Accounting?

Compromising Influences

Basic Assumptions

The Accounting Equation

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