Persamaan Akuntansi

In IFRS ( International Financial Reporting Standard ) , Persamaan akuntansi adalah sebagai berikut :

- Persamaan Dasar Akuntansi :

Assest = Liabilities + Equity

Exp.
Assets :
- Current assets : Cash , Accounts Receivable, Notes Receivable, Merchandise inventory, Supplies,
- Non-current assets (Plant, Properties, and Land) : Equipment, Building, Land, Mobilities, Machine

Liabilities :
- Short term Liabilities : Accounts Payable , Salaries Payable, Tax Payable
- Long term Liabilities : Notes Payable

Equity :
- Paid in capital
- Share capital
- Retained earning

* Nilai assets harus selalu sama dengan nilai Liabilities ditambah Equity


- Persamaan Ekstensi Akuntansi :

Assets = Liabilities + Equity + Revenue - Expense