What is equity?

Correct answer: C. Owner's claim on total assets

  • A. Cash from the business
  • B. liability of a business
  • C. Owner's claim on total assets
  • D. Owner's claim on total liabilities

Explanation

Equity is the owner's residual claim after liabilities are deducted from total assets, expressed as Assets − Liabilities. It is therefore a claim on assets, not directly on liabilities.

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About Accounting Principles

Accounting principles explain the rules used to record, classify and report business transactions. Coverage includes the accounting equation, double-entry system, accrual and cash bases, matching and prudence concepts, consistency, going concern, business entity, and the difference between capital and revenue items.

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