FABM1-Lesson 3 Accounting Equation

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ASSET LIABILITY CAPITAL

5,000,000.00 750,000.00

2,364,829.00 1,473,000.00

93,000.000 65,000.00

896,000.00 762,000.00

42,624.00 35,978.00
ASSET LIABILITY CAPITAL

5,750,000.00 5,000,000.00 750,000.00

2,364,829.00 891,829.00 1,473,000.00

158,000.00 93,000.000 65,000.00

896,000.00 762,000.00 134,000.00

42,624.00 35,978.00 6,646.00


1. ABC company which has a 2,000,000.00 Asset and has 1,500,000.00 Liability, How much is the
Capital?

2. XYZ company has a 1,000,000.00 Asset and has an Capital of 385,000.00 , How much is the total
Liability?

3. XYZ company has a 3,700,050.00 Capital and has an a liability of 2,385,000.00 , How much is the
total Asset?
1. C = A –L 2. L = A –C
C= 2,000,000 – 1,500,000.00 C= 1,000,000 – 385,000
C= 500,000.00 C= 615,000

3. A = L + C
C= 3,700,050 + 2,385,000
C= 6,085,050

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