{"id":2445,"date":"2019-09-12T13:33:00","date_gmt":"2019-09-12T13:33:00","guid":{"rendered":"https:\/\/analystprep.com\/cfa-level-1-exam\/?p=2445"},"modified":"2026-03-02T13:07:51","modified_gmt":"2026-03-02T13:07:51","slug":"accounting-equations","status":"publish","type":"post","link":"https:\/\/analystprep.com\/cfa-level-1-exam\/financial-reporting-and-analysis\/accounting-equations\/","title":{"rendered":"Accounting Equations"},"content":{"rendered":"\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"VideoObject\",\n  \"name\": \"Financial Reporting Standards (2021 Level I CFA\u00ae Exam \u2013 Reading 22)\",\n  \"description\": \"This video lesson covers the foundational concepts of financial reporting standards in the CFA Level I curriculum. It explains the purpose and importance of financial statements, roles of standard-setting and regulatory bodies, key attributes of useful reporting, IFRS vs. US GAAP, convergence barriers, qualitative characteristics, and implications for financial analysis.\",\n  \"uploadDate\": \"2018-11-23T00:00:00+00:00\",\n  \"thumbnailUrl\": \"https:\/\/img.youtube.com\/vi\/HEL3pNskRoQ\/maxresdefault.jpg\",\n  \"contentUrl\": \"https:\/\/www.youtube.com\/watch?v=HEL3pNskRoQ\",\n  \"embedUrl\": \"https:\/\/www.youtube.com\/embed\/HEL3pNskRoQ\",\n  \"duration\": \"PT31M49S\"\n}\n<\/script>\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"QAPage\",\n  \"mainEntity\": {\n    \"@type\": \"Question\",\n    \"name\": \"What are the total assets of company ABC based on its financial data?\",\n    \"text\": \"The following information was compiled for company ABC:\\n\\n- Beginning retained earnings: $5,000\\n- Liabilities at year-end: $10,000\\n- Contributed capital at year-end: $5,000\\n- Revenue for the year: $18,000\\n- Expenses incurred: $15,500\\n- Dividends: $1,500\\n\\nWhat should the total assets of company ABC be closest to?\\n\\nA. $21,000\\n\\nB. $12,000\\n\\nC. $55,000\",\n    \"answerCount\": 1,\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"The correct answer is A: $21,000. Using the expanded accounting equation: assets = liabilities + contributed capital + beginning retained earnings + revenue \u2212 expenses \u2212 dividends. Therefore, assets = $10,000 + $5,000 + $5,000 + $18,000 \u2212 $15,500 \u2212 $1,500 = $21,000.\"\n    }\n  }\n}\n<\/script>\n\n\n\n<p>\n  <iframe loading=\"lazy\"\n    src=\"\/\/www.youtube.com\/embed\/HEL3pNskRoQ\"\n    width=\"611\"\n    height=\"343\"\n    allowfullscreen=\"allowfullscreen\">\n  <\/iframe>\n<\/p>\n\n\n\n<p>Financial statement elements (assets, liabilities, owners\u2019 equity, revenue and expenses) are used as the inputs for the equations which feed into the preparation of a company\u2019s financial statements. The balance sheet and income statement are two of the most popular financial statements that are prepared by a company.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Balance Sheet and the Basic Accounting Equation<\/strong><\/h2>\n\n\n\n<p>The balance sheet provides a snapshot of a company\u2019s financial position at a specific point in time. The equation which underlies the balance sheet is referred to as the \u201cbasic accounting equation\u201d, and can be represented as follows:<\/p>\n\n\n\n<div style=\"margin:24px 0;\">\n  <a href=\"https:\/\/analystprep.com\/free-trial\/\"\n     target=\"_blank\"\n     rel=\"noopener noreferrer\"\n     style=\"\n       display:block;\n       width:100%;\n       text-align:center;\n       padding:16px 20px;\n       border:2px solid #2f5bff;\n       border-radius:50px;\n       background-color:#f5f7ff;\n       color:#2f5bff;\n       font-size:18px;\n       font-weight:500;\n       text-decoration:none;\n       line-height:1.3;\n     \">\n     Practice accounting equation questions in our free trial.\n  <\/a>\n<\/div>\n\n\n<h2><strong>Assets = Liabilities + Owners\u2019 equity<\/strong><\/h2>\n<p>The basic accounting equation tells us that the claims on a company\u2019s assets are derived from its liabilities and owners\u2019 equity.<\/p>\n<p>If we make owners\u2019 equity the subject of the equation, we see that:<\/p>\n<p>Owners\u2019 equity = Assets &#8211; Liabilities<\/p>\n<p>This indicates that owners\u2019 equity represents the residual claim on a company\u2019s assets after its liabilities have been deducted.<\/p>\n<p>Owners\u2019 equity can also be classified according to its origin i.e. the capital that has been contributed by the owners of the company as well as the earnings that have been retained in the company up to a specified point in time. This can be expressed by the following equation:<\/p>\n<p>Owners\u2019 equity = Contributed capital + Retained earnings<\/p>\n<h2><strong>Income Statement<\/strong><\/h2>\n<p>The income statement tells the story of a company&#8217;s performance over a specified period of time. The equation that is associated with the income statement is:<\/p>\n<p>Revenue \u2013 Expenses = Net income (loss)<\/p>\n<p>The balance sheet and income statement are connected through the retained earnings component of owners\u2019 equity. Retained earnings represent the earnings or net income of a company that is retained and not distributed as dividends. It has a balance at both the beginning and end of the accounting period, with the difference being due to activities which occur during the accounting period. The equation which underlies retained earnings may be represented as:<\/p>\n<p>Ending retained earnings = Beginning retained earnings + Net income \u2013 Dividends<\/p>\n<p>Or<\/p>\n<p>Ending retained earnings = Beginning retained earnings + Revenues \u2013 Expenses \u2013 Dividends<\/p>\n<p><strong>Expanded Accounting Equation<\/strong><\/p>\n<p>The expanded accounting equation combines the equations for the balance sheet and income statement, and may be represented as:<\/p>\n<p><strong>Assets = Liabilities + Contributed capital + Ending retained earnings<\/strong><\/p>\n<p>Or<\/p>\n<p>Assets = Liabilities + Contributed capital + Beginning retained earnings + Revenue &#8211; Expenses &#8211; Dividends<\/p>\n<blockquote>\n<h2><strong>Question<\/strong><\/h2>\n<p>The following information was compiled for company ABC.<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"319\">Beginning retained earnings<\/td>\n<td width=\"319\">$5,000<\/td>\n<\/tr>\n<tr>\n<td width=\"319\">Liabilities at year-end<\/td>\n<td width=\"319\">$10,000<\/td>\n<\/tr>\n<tr>\n<td width=\"319\">Contributed capital at year-end<\/td>\n<td width=\"319\">$5,000<\/td>\n<\/tr>\n<tr>\n<td width=\"319\">Revenue for the year<\/td>\n<td width=\"319\">$18,000<\/td>\n<\/tr>\n<tr>\n<td width=\"319\">Expenses incurred<\/td>\n<td width=\"319\">$15,500<\/td>\n<\/tr>\n<tr>\n<td width=\"319\">Dividends<\/td>\n<td width=\"319\">$1,500<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>The total assets of company ABC should be closest to:<\/p>\n<p>A. $21,000<\/p>\n<p>B. $12,000<\/p>\n<p>C. $55,000<\/p>\n<p><strong>Solution<\/strong><\/p>\n<p>The correct answer is A.<\/p>\n<p>Using the expanded accounting equation, assets = liabilities + contributed capital + beginning retained earnings + revenue \u2013 expenses \u2013 dividend, we see that company ABC\u2019s assets = $10,000 + $5,000 + $5,000 + $18,000 &#8211; $15,500 &#8211; $1,500 = $21,000.<\/p>\n<\/blockquote>\n<p><em>Reading 22 LOS 22c:<\/em><\/p>\n<p><em>Explain the accounting equation in its basic and expanded forms<\/em><\/p>\n<div class=\"notes_inv\"><hr \/>\n<p><em><a href=\"https:\/\/analystprep.com\/cfa-level-1-exam\/financial-reporting-and-analysis\/learning-sessions-curriculum-financial-reporting-and-analysis\/\">Financial Reporting and Analysis &#8211; Learning Sessions<\/a><\/em><\/p>\n<\/div>\n\n\n<div style=\"text-align:center;margin:50px 0 30px;\">\n\n  <a href=\"https:\/\/analystprep.com\/free-trial\/\"\n     target=\"_blank\"\n     rel=\"noopener noreferrer\"\n     style=\"\n       display:inline-block;\n       padding:14px 34px;\n       background:linear-gradient(135deg,#4a74d1,#3b66c4);\n       color:#ffffff;\n       font-size:18px;\n       font-weight:600;\n       text-decoration:none;\n       border-radius:50px;\n       box-shadow:0 6px 18px rgba(59,102,196,0.25);\n     \">\n     Start Free Trial\n  <\/a>\n\n  <p style=\"\n       margin:20px auto 0;\n       max-width:720px;\n       font-size:16px;\n       line-height:1.6;\n       color:#333333;\n     \">\n     Strengthen your CFA Level I Financial Reporting foundation with exam-style accounting equation questions, clear explanations, and performance tracking.\n  <\/p>\n\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Financial statement elements (assets, liabilities, owners\u2019 equity, revenue and expenses) are used as the inputs for the equations which feed into the preparation of a company\u2019s financial statements. The balance sheet and income statement are two of the most popular&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-2445","post","type-post","status-publish","format-standard","hentry","category-financial-reporting-and-analysis","blog-post","no-post-thumbnail","animate"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Accounting Equations | CFA Level 1 - AnalystPrep<\/title>\n<meta name=\"description\" content=\"The balance sheet and income statement are two of the most popular financial statements that are prepared by a company. - CFA Level 1\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/analystprep.com\/cfa-level-1-exam\/financial-reporting-and-analysis\/accounting-equations\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Accounting Equations | CFA Level 1 - 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