{"id":53934,"date":"2026-04-03T11:45:23","date_gmt":"2026-04-03T11:45:23","guid":{"rendered":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-module-2\/lessons\/lesson-2-definition-of-a-transaction-3-2\/"},"modified":"2026-04-03T11:45:23","modified_gmt":"2026-04-03T11:45:23","slug":"lesson-2-definition-of-a-transaction-3-2","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/executive-financial-analysis-module-ucam-university\/lessons\/lesson-2-definition-of-a-transaction-3-2\/","title":{"rendered":"Lesson 2: Definition of a Transaction"},"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>Definition of a Transaction<br \/>\n<\/h3>\n<h5>An event that affects the financial position of the business and can be measured with a faithful representation.<\/h5>\n<h3>How to analyze a transaction?<br \/>\n<\/h3>\n<h5>Transaction 1- Stockholder contribution<\/h5>\n<h5>Assume Shenna contributed $30,000 cash to an E-learning corporation in exchange for stock. The e-learning business receives $30,000 cash and issues common stock to Shenna.<\/h5>\n<p>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"502\" height=\"234\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/aaa2c6cd281f79230ae3b4588bcc81d5.png\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/aaa2c6cd281f79230ae3b4588bcc81d5.png 502w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/aaa2c6cd281f79230ae3b4588bcc81d5-300x140.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/aaa2c6cd281f79230ae3b4588bcc81d5-18x8.png 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/aaa2c6cd281f79230ae3b4588bcc81d5-107x50.png 107w\" sizes=\"auto, (max-width: 502px) 100vw, 502px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n<h5>The effect of this transaction on the accounting equation of the business is as follows:<\/h5>\n<p>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"102\" height=\"115\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/26dc10a28f17e3ce8bff29ec6c6b8617.png\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/26dc10a28f17e3ce8bff29ec6c6b8617.png 102w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/26dc10a28f17e3ce8bff29ec6c6b8617-11x12.png 11w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/26dc10a28f17e3ce8bff29ec6c6b8617-44x50.png 44w\" sizes=\"auto, (max-width: 102px) 100vw, 102px\" \/><br \/>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"155\" height=\"115\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ac9b7a525e7cd4767c69dc82d1741855-1.png\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ac9b7a525e7cd4767c69dc82d1741855-1.png 155w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ac9b7a525e7cd4767c69dc82d1741855-1-16x12.png 16w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ac9b7a525e7cd4767c69dc82d1741855-1-67x50.png 67w\" sizes=\"auto, (max-width: 155px) 100vw, 155px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n<h5>TRANSACTION (1). INVESTMENT BY OWNER<\/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=\"343\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/82681993bb79e3c8fb13eef179bd08a9.png\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/82681993bb79e3c8fb13eef179bd08a9.png 759w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/82681993bb79e3c8fb13eef179bd08a9-300x156.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/82681993bb79e3c8fb13eef179bd08a9-18x9.png 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/82681993bb79e3c8fb13eef179bd08a9-600x312.png 600w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/82681993bb79e3c8fb13eef179bd08a9-96x50.png 96w\" 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>TRANSACTION (1). INVESTMENT BY OWNER: On September 1, 2017, the owner invested $15,000 cash in the business.<br \/>(Analysis: The asset Cash increases by $15,000, and owner&#8217;s equity (identified as Owner&#8217;s Capital) increases by $15,000.)<br \/>Power and Battery<\/h5>\n<h5>Built-in rechargeable lithium-ion battery with wireless charging.<\/h5>\n<h5 style=\"text-align: center;\">TRANSACTION (1). INVESTMENT BY OWNER<\/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=\"343\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/82681993bb79e3c8fb13eef179bd08a9.png\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/82681993bb79e3c8fb13eef179bd08a9.png 759w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/82681993bb79e3c8fb13eef179bd08a9-300x156.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/82681993bb79e3c8fb13eef179bd08a9-18x9.png 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/82681993bb79e3c8fb13eef179bd08a9-600x312.png 600w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/82681993bb79e3c8fb13eef179bd08a9-96x50.png 96w\" 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 style=\"text-align: left;\">On September 1, 2017, the owner invests $15,000 cash in the business. (Analysis: The asset Cash increases $15,000, and owner&#8217;s equity (identified as Owner&#8217;s Capital) increases $15,000.)<\/h5>","protected":false},"comment_status":"open","ping_status":"closed","template":"","class_list":["post-53934","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: Definition of a Transaction - 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\/executive-financial-analysis-module-ucam-university\/lessons\/lesson-2-definition-of-a-transaction-3-2\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lesson 2: Definition of a Transaction - Certifeka-edu\" \/>\n<meta property=\"og:description\" content=\"Lesson 2 : Introduction to Financial Accounting Definition of a Transaction An event that affects the financial position of the business and can be measured with a faithful representation. 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