This document contains accounting equations for calculating assets. It shows that assets equal liabilities plus owner's equity. It also provides expanded equations that include owner's capital, drawings, revenues, and expenses. Debits and credits are identified for each term in the equations. The document concludes by identifying how debits and credits change when values increase or decrease.

1. @Anas Abdussalam
‫اﻷﺻـــﻮل‬=‫اﻣﺎت‬‫ﺰ‬‫اﻻﻟﺘ‬+‫اﻟـﻤـــــﻠـــﻜـــﻴـﺔ‬ ‫ﺣـــــﻘـــــﻮق‬
‫اﻷﺻـــﻮل‬=‫اﻣﺎت‬‫ﺰ‬‫اﻻﻟﺘ‬+‫اﳌﺎل‬ ‫رأس‬–‫اﳌﺴﺤﻮﺑﺎت‬+‫ادات‬‫ﺮ‬‫اﻹﻳ‬–‫اﳌﴫوﻓﺎت‬
‫ﻣﺪﻳﻦ‬
+
‫داﺋﻦ‬
–
‫ﻣﺪﻳﻦ‬
–
‫داﺋﻦ‬
+
‫ﻣﺪﻳﻦ‬
–
‫داﺋﻦ‬
+
‫ﻣﺪﻳﻦ‬
+
‫داﺋﻦ‬
–
‫ﻣﺪﻳﻦ‬
–
‫داﺋﻦ‬
+
‫ﻣﺪﻳﻦ‬
+
‫داﺋﻦ‬
–
‫اﻷﺻـــﻮل‬+‫اﳌﺴﺤﻮﺑﺎت‬+‫اﳌﴫوﻓﺎت‬=‫اﻣﺎت‬‫ﺰ‬‫اﻻﻟﺘ‬+‫اﳌﺎل‬ ‫رأس‬+‫ادات‬‫ﺮ‬‫اﻹﻳ‬
‫ﻣﺪﻳﻦ‬
+
‫داﺋﻦ‬
–
‫ﻣﺪﻳﻦ‬
+
‫داﺋﻦ‬
–
‫ﻣﺪﻳﻦ‬
+
‫داﺋﻦ‬
–
‫ﻣﺪﻳﻦ‬
–
‫داﺋﻦ‬
+
‫ﻣﺪﻳﻦ‬
–
‫داﺋﻦ‬
+
‫ﻣﺪﻳﻦ‬
–
‫داﺋﻦ‬
+
‫ﻣﺪﻳﻦ‬
‫ﺑﺎﻟﺰﻳﺎدة‬
‫داﺋﻦ‬
‫ﺑﺎﻟﻨﻘﺺ‬
‫ﻣﺪﻳﻦ‬
‫ﺑﺎﻟﻨﻘﺺ‬
‫داﺋﻦ‬
‫ﺑﺎﻟﺰﻳﺎدة‬
Assets = Liabilities + Owner’s Equity
Assets = Liabilities +
Owner’s
Capital
–
Owner’s
Drawings
+ Revenues – Expenses
Dr.
+
Cr.
–
Dr.
–
Cr.
+
Dr.
–
Cr.
+
Dr.
+
Cr.
–
Dr.
–
Cr.
+
Dr.
+
Cr.
–
Assets +
Owner’s
Drawings
+ Expenses = Liabilities +
Owner’s
Capital
+ Revenues
Dr.
+
Cr.
–
Dr.
+
Cr.
–
Dr.
+
Cr.
–
Dr.
–
Cr.
+
Dr.
–
Cr.
+
Dr.
–
Cr.
+
Debit for
increase
Credit for
decrease
Debit for
decrease
Credit for
increase