{"id":47367,"date":"2025-11-19T14:06:04","date_gmt":"2025-11-19T14:06:04","guid":{"rendered":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate-3\/lessons\/lesson-2-what-is-the-accounting-equation-3\/"},"modified":"2025-11-19T14:06:04","modified_gmt":"2025-11-19T14:06:04","slug":"lesson-2-what-is-the-accounting-equation-3","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-module\/lessons\/lesson-2-what-is-the-accounting-equation-3\/","title":{"rendered":"Lesson 2: What is the accounting equation?"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" width=\"96\" height=\"114\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png 96w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1-10x12.png 10w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1-42x50.png 42w\" sizes=\"auto, (max-width: 96px) 100vw, 96px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n<h2>Lesson 2 : Introduction to Financial Accounting<br \/>\n<\/h2>\n<h3>What is the accounting equation?<br \/>\n<\/h3>\n<p>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"660\" height=\"36\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/33638808e158b9cab398dddd72447bbd.png\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/33638808e158b9cab398dddd72447bbd.png 873w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/33638808e158b9cab398dddd72447bbd-300x16.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/33638808e158b9cab398dddd72447bbd-768x42.png 768w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/33638808e158b9cab398dddd72447bbd-18x1.png 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/33638808e158b9cab398dddd72447bbd-600x33.png 600w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/33638808e158b9cab398dddd72447bbd-220x12.png 220w\" sizes=\"auto, (max-width: 660px) 100vw, 660px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n<h5>The accounting equation is the basic tool of accounting, measuring the resources of the business (what the business owns or has control of) and the claims to those resources (what the business owns to creditors and to the owners)<\/h5>\n<h3>Accounting consists of 3 basic activities:<br \/>\n<\/h3>\n<details id=\"e-n-accordion-item-1840\" open>\n<summary data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-1840\" >\n\t\t\t\t\t Assets<br \/>\n\t\t\t<svg aria-hidden=\"true\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><br \/>\n\t\t\t<svg aria-hidden=\"true\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><br \/>\n\t\t\t\t\t\t<\/summary>\n<p>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"512\" height=\"512\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/f86a0970f47dd94b697b72a241a7ee6c.png\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/f86a0970f47dd94b697b72a241a7ee6c.png 512w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/f86a0970f47dd94b697b72a241a7ee6c-300x300.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/f86a0970f47dd94b697b72a241a7ee6c-150x150.png 150w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/f86a0970f47dd94b697b72a241a7ee6c-12x12.png 12w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/f86a0970f47dd94b697b72a241a7ee6c-410x410.png 410w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/f86a0970f47dd94b697b72a241a7ee6c-50x50.png 50w\" sizes=\"auto, (max-width: 512px) 100vw, 512px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n<h5>Economic resources that are expected to benefit the business in the future. Something the business owns or has control over.<\/h5>\n<\/details>\n<details id=\"e-n-accordion-item-1841\" >\n<summary data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1841\" >\n\t\t\t\t\t Liabilities<br \/>\n\t\t\t<svg aria-hidden=\"true\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><br \/>\n\t\t\t<svg aria-hidden=\"true\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><br \/>\n\t\t\t\t\t\t<\/summary>\n<p>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"512\" height=\"512\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/1ffdd30065a136e97b0fb1ea05f355d1.png\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/1ffdd30065a136e97b0fb1ea05f355d1.png 512w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/1ffdd30065a136e97b0fb1ea05f355d1-300x300.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/1ffdd30065a136e97b0fb1ea05f355d1-150x150.png 150w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/1ffdd30065a136e97b0fb1ea05f355d1-12x12.png 12w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/1ffdd30065a136e97b0fb1ea05f355d1-410x410.png 410w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/1ffdd30065a136e97b0fb1ea05f355d1-50x50.png 50w\" sizes=\"auto, (max-width: 512px) 100vw, 512px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n<h5>Debts that are owned to creditors.<\/h5>\n<\/details>\n<details id=\"e-n-accordion-item-1842\" >\n<summary data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1842\" >\n\t\t\t\t\t Equity<br \/>\n\t\t\t<svg aria-hidden=\"true\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><br \/>\n\t\t\t<svg aria-hidden=\"true\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><br \/>\n\t\t\t\t\t\t<\/summary>\n<p>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"512\" height=\"512\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/b24b159f98b4bb2a3fc272646f0e0350.png\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/b24b159f98b4bb2a3fc272646f0e0350.png 512w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/b24b159f98b4bb2a3fc272646f0e0350-300x300.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/b24b159f98b4bb2a3fc272646f0e0350-150x150.png 150w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/b24b159f98b4bb2a3fc272646f0e0350-12x12.png 12w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/b24b159f98b4bb2a3fc272646f0e0350-410x410.png 410w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/b24b159f98b4bb2a3fc272646f0e0350-50x50.png 50w\" sizes=\"auto, (max-width: 512px) 100vw, 512px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n<h5>The owner&#8217;s claims to the assets of the business.<\/h5>\n<\/details>\n<p>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"512\" height=\"512\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/f86a0970f47dd94b697b72a241a7ee6c.png\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/f86a0970f47dd94b697b72a241a7ee6c.png 512w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/f86a0970f47dd94b697b72a241a7ee6c-300x300.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/f86a0970f47dd94b697b72a241a7ee6c-150x150.png 150w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/f86a0970f47dd94b697b72a241a7ee6c-12x12.png 12w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/f86a0970f47dd94b697b72a241a7ee6c-410x410.png 410w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/f86a0970f47dd94b697b72a241a7ee6c-50x50.png 50w\" sizes=\"auto, (max-width: 512px) 100vw, 512px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n<h5>Economic resources that are expected to benefit the business in the future. Something the business owns or has control over.<\/h5>\n<p>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"512\" height=\"512\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/1ffdd30065a136e97b0fb1ea05f355d1.png\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/1ffdd30065a136e97b0fb1ea05f355d1.png 512w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/1ffdd30065a136e97b0fb1ea05f355d1-300x300.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/1ffdd30065a136e97b0fb1ea05f355d1-150x150.png 150w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/1ffdd30065a136e97b0fb1ea05f355d1-12x12.png 12w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/1ffdd30065a136e97b0fb1ea05f355d1-410x410.png 410w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/1ffdd30065a136e97b0fb1ea05f355d1-50x50.png 50w\" sizes=\"auto, (max-width: 512px) 100vw, 512px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n<h5>Debts that are owned to creditors.<\/h5>\n<p>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"512\" height=\"512\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/b24b159f98b4bb2a3fc272646f0e0350.png\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/b24b159f98b4bb2a3fc272646f0e0350.png 512w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/b24b159f98b4bb2a3fc272646f0e0350-300x300.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/b24b159f98b4bb2a3fc272646f0e0350-150x150.png 150w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/b24b159f98b4bb2a3fc272646f0e0350-12x12.png 12w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/b24b159f98b4bb2a3fc272646f0e0350-410x410.png 410w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/b24b159f98b4bb2a3fc272646f0e0350-50x50.png 50w\" sizes=\"auto, (max-width: 512px) 100vw, 512px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n<h5>The owner&#8217;s claims to the assets of the business.<\/h5>\n<p>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"660\" height=\"160\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/7e03c65562a61ab0030aa6a23e48e2b5-1024x248.png\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/7e03c65562a61ab0030aa6a23e48e2b5-1024x248.png 1024w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/7e03c65562a61ab0030aa6a23e48e2b5-300x73.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/7e03c65562a61ab0030aa6a23e48e2b5-768x186.png 768w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/7e03c65562a61ab0030aa6a23e48e2b5-18x4.png 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/7e03c65562a61ab0030aa6a23e48e2b5-600x145.png 600w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/7e03c65562a61ab0030aa6a23e48e2b5-206x50.png 206w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/7e03c65562a61ab0030aa6a23e48e2b5.png 1093w\" sizes=\"auto, (max-width: 660px) 100vw, 660px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n<h3>Revenue<\/h3>\n<p>Amount earned from delivering goods or services to the customers.<\/p>\n<h3>Expenses<\/h3>\n<p>the cost of selling goods.<\/p>\n<h3>Dividend<\/h3>\n<p>distribution of a corporation&#8217;s earnings to stockholders. (cash, stock, other property)\n<\/p>\n<h3>Retained earnings<\/h3>\n<p>equity earned by profitable operations of a corporation that isn&#8217;t distributed to stockholders.\n<\/p>\n<h3>Contributed capital:<\/h3>\n<p>owner contribution to the cooperation<\/p>\n<h3>Common stock:<\/h3>\n<p>the basic ownership of every cooperation.<\/p>","protected":false},"comment_status":"open","ping_status":"closed","template":"","class_list":["post-47367","lesson","type-lesson","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lesson 2: What is the accounting equation? - Certifeka-edu<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-module\/lessons\/lesson-2-what-is-the-accounting-equation-3\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lesson 2: What is the accounting equation? - Certifeka-edu\" \/>\n<meta property=\"og:description\" content=\"Lesson 2 : Introduction to Financial Accounting What is the accounting equation? The accounting equation is the basic tool of accounting, measuring the resources of the business (what the business owns or has control of) and the claims to those resources (what the business owns to creditors and to the owners) Accounting consists of 3 [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-module\/lessons\/lesson-2-what-is-the-accounting-equation-3\/\" \/>\n<meta property=\"og:site_name\" content=\"Certifeka-edu\" \/>\n<meta property=\"og:image\" content=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u0648\u0642\u062a \u0627\u0644\u0642\u0631\u0627\u0621\u0629 \u0627\u0644\u0645\u064f\u0642\u062f\u0651\u0631\" \/>\n\t<meta name=\"twitter:data1\" content=\"3 \u062f\u0642\u0627\u0626\u0642\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":[\"WebPage\",\"webpage\"],\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/programs\\\/finance-for-strategic-managers-accounting-module\\\/lessons\\\/lesson-2-what-is-the-accounting-equation-3\\\/\",\"url\":\"https:\\\/\\\/certifeka-edu.com\\\/programs\\\/finance-for-strategic-managers-accounting-module\\\/lessons\\\/lesson-2-what-is-the-accounting-equation-3\\\/\",\"name\":\"Lesson 2: What is the accounting equation? - Certifeka-edu\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/programs\\\/finance-for-strategic-managers-accounting-module\\\/lessons\\\/lesson-2-what-is-the-accounting-equation-3\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/programs\\\/finance-for-strategic-managers-accounting-module\\\/lessons\\\/lesson-2-what-is-the-accounting-equation-3\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/certifeka-edu.com\\\/wp-content\\\/uploads\\\/2025\\\/04\\\/logos-png-01-296x57-1.png\",\"datePublished\":\"2025-11-19T14:06:04+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/programs\\\/finance-for-strategic-managers-accounting-module\\\/lessons\\\/lesson-2-what-is-the-accounting-equation-3\\\/#breadcrumb\"},\"inLanguage\":\"ar\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/certifeka-edu.com\\\/programs\\\/finance-for-strategic-managers-accounting-module\\\/lessons\\\/lesson-2-what-is-the-accounting-equation-3\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ar\",\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/programs\\\/finance-for-strategic-managers-accounting-module\\\/lessons\\\/lesson-2-what-is-the-accounting-equation-3\\\/#primaryimage\",\"url\":\"https:\\\/\\\/certifeka-edu.com\\\/wp-content\\\/uploads\\\/2025\\\/04\\\/logos-png-01-296x57-1.png\",\"contentUrl\":\"https:\\\/\\\/certifeka-edu.com\\\/wp-content\\\/uploads\\\/2025\\\/04\\\/logos-png-01-296x57-1.png\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/programs\\\/finance-for-strategic-managers-accounting-module\\\/lessons\\\/lesson-2-what-is-the-accounting-equation-3\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"home\",\"item\":\"https:\\\/\\\/certifeka-edu.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Lessons\",\"item\":\"https:\\\/\\\/certifeka-edu.com\\\/lesson\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Lesson 2: What is the accounting equation?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/#website\",\"url\":\"https:\\\/\\\/certifeka-edu.com\\\/\",\"name\":\"certifeka\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/certifeka-edu.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ar\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/#organization\",\"name\":\"certifeka\",\"url\":\"https:\\\/\\\/certifeka-edu.com\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ar\",\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/certifeka-edu.com\\\/wp-content\\\/uploads\\\/2025\\\/03\\\/cropped-certifeka-removebg-preview.png\",\"contentUrl\":\"https:\\\/\\\/certifeka-edu.com\\\/wp-content\\\/uploads\\\/2025\\\/03\\\/cropped-certifeka-removebg-preview.png\",\"width\":366,\"height\":104,\"caption\":\"certifeka\"},\"image\":{\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Lesson 2: What is the accounting equation? - Certifeka-edu","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-module\/lessons\/lesson-2-what-is-the-accounting-equation-3\/","og_locale":"ar_AR","og_type":"article","og_title":"Lesson 2: What is the accounting equation? - Certifeka-edu","og_description":"Lesson 2 : Introduction to Financial Accounting What is the accounting equation? The accounting equation is the basic tool of accounting, measuring the resources of the business (what the business owns or has control of) and the claims to those resources (what the business owns to creditors and to the owners) Accounting consists of 3 [&hellip;]","og_url":"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-module\/lessons\/lesson-2-what-is-the-accounting-equation-3\/","og_site_name":"Certifeka-edu","og_image":[{"url":"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png","type":"","width":"","height":""}],"twitter_card":"summary_large_image","twitter_misc":{"\u0648\u0642\u062a \u0627\u0644\u0642\u0631\u0627\u0621\u0629 \u0627\u0644\u0645\u064f\u0642\u062f\u0651\u0631":"3 \u062f\u0642\u0627\u0626\u0642"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":["WebPage","webpage"],"@id":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-module\/lessons\/lesson-2-what-is-the-accounting-equation-3\/","url":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-module\/lessons\/lesson-2-what-is-the-accounting-equation-3\/","name":"Lesson 2: What is the accounting equation? - Certifeka-edu","isPartOf":{"@id":"https:\/\/certifeka-edu.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-module\/lessons\/lesson-2-what-is-the-accounting-equation-3\/#primaryimage"},"image":{"@id":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-module\/lessons\/lesson-2-what-is-the-accounting-equation-3\/#primaryimage"},"thumbnailUrl":"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png","datePublished":"2025-11-19T14:06:04+00:00","breadcrumb":{"@id":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-module\/lessons\/lesson-2-what-is-the-accounting-equation-3\/#breadcrumb"},"inLanguage":"ar","potentialAction":[{"@type":"ReadAction","target":["https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-module\/lessons\/lesson-2-what-is-the-accounting-equation-3\/"]}]},{"@type":"ImageObject","inLanguage":"ar","@id":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-module\/lessons\/lesson-2-what-is-the-accounting-equation-3\/#primaryimage","url":"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png","contentUrl":"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png"},{"@type":"BreadcrumbList","@id":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-module\/lessons\/lesson-2-what-is-the-accounting-equation-3\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"home","item":"https:\/\/certifeka-edu.com\/"},{"@type":"ListItem","position":2,"name":"Lessons","item":"https:\/\/certifeka-edu.com\/lesson\/"},{"@type":"ListItem","position":3,"name":"Lesson 2: What is the accounting equation?"}]},{"@type":"WebSite","@id":"https:\/\/certifeka-edu.com\/#website","url":"https:\/\/certifeka-edu.com\/","name":"certifeka","description":"","publisher":{"@id":"https:\/\/certifeka-edu.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/certifeka-edu.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ar"},{"@type":"Organization","@id":"https:\/\/certifeka-edu.com\/#organization","name":"certifeka","url":"https:\/\/certifeka-edu.com\/","logo":{"@type":"ImageObject","inLanguage":"ar","@id":"https:\/\/certifeka-edu.com\/#\/schema\/logo\/image\/","url":"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/03\/cropped-certifeka-removebg-preview.png","contentUrl":"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/03\/cropped-certifeka-removebg-preview.png","width":366,"height":104,"caption":"certifeka"},"image":{"@id":"https:\/\/certifeka-edu.com\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/certifeka-edu.com\/ar\/wp-json\/wp\/v2\/lesson\/47367","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/certifeka-edu.com\/ar\/wp-json\/wp\/v2\/lesson"}],"about":[{"href":"https:\/\/certifeka-edu.com\/ar\/wp-json\/wp\/v2\/types\/lesson"}],"replies":[{"embeddable":true,"href":"https:\/\/certifeka-edu.com\/ar\/wp-json\/wp\/v2\/comments?post=47367"}],"version-history":[{"count":0,"href":"https:\/\/certifeka-edu.com\/ar\/wp-json\/wp\/v2\/lesson\/47367\/revisions"}],"wp:attachment":[{"href":"https:\/\/certifeka-edu.com\/ar\/wp-json\/wp\/v2\/media?parent=47367"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}