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equity section of the balance sheet

(Dictionary)

Author:
Harold Averkamp, CPA, MBA

Definition

The part of a balance sheet with the heading stockholders’ equity or owner’s equity. The total
amount of this section is the amount of reported assets minus the amount of reported liabilities.

Dictionary

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  • Debits and Credits
  • Adjusting Entries
  • Financial Statements
  • Balance Sheet
  • Income Statement
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  • Financial Ratios
  • Bank Reconciliation
  • Accounts Receivable and Bad Debts Expense
  • Accounts Payable
  • Inventory and Cost of Goods Sold
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About the Author

Harold Averkamp

For the past 52 years, Harold Averkamp (CPA, MBA) has
worked as an accounting supervisor, manager, consultant, university instructor, and innovator in teaching accounting online. He is the sole author of all the materials on AccountingCoach.com.

Learn More About Harold

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