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Fundamentals of Accountancy Business and Management - modules
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This is a k-12 Curriculum based in FABM 1 - Fundamentals of Accountancy Business and Management 1.
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MODULE 4FUNDAMENTALS
OF
ACCOUNTANCY, BUSINESS
AND
MANAGEMENT
1
, THE ACCOUNTING EQUATION
Let us continue our study through the introduction of the fundamental concept of the
accounting equation. The equation has two elements which equally divide the entity into two parts.
The left side of the equation represents what the entity owns. On the other hand, the right side
represents those that the company owes.
WHAT DO YOU EXPECT TO LEARN?
Content Standard:
The learners demonstrate understanding of the:
1. the accounting equation.
Performance Standard:
The learners should be able to:
1. solve problems applying the accounting equation.
Objectives:
1. define the accounting equation;
2. enumerate and explain the elements of the accounting equation; and
3. solve basic problems applying the accounting equation.
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