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hi class welcome to accounting 230 this is financial accounting we're going to be going over lots of interesting things this semester let me start off by saying the first chapter I don't have a video for that first chapter because it's just a lot of terms and you can easily read through that first chapter and get an idea of what accounting is about the different types of professions that are about out there learn about bookkeeping versus a true accounting information like that now this is the next chapter the next chapter starts off by talking about the financial statements okay and before I get into the first financial statement that we want to talk about the balance sheet I just want to explain the accounting equation the accounting equation which is assets equal liabilities plus owner's equity okay this is what makes up our balance sheet but let's look at this accounting equation first it is a mathematical equation so assets are things that we own alright so let me put that down her

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