x CLOSE
- A
- Accrual Basis Accounting
- Amortization
- Assets
- Audit
- Audit Trail
- B
- BadDebts
- BalanceSheet
- C
- Capital or Equity
- Cash Basis Accounting
- Cash Flow
- Closing Balance
- Contra Entries
- Cost ofGoodsSold
- Credit
- CreditNote
- D
- Debit
- DebitNote
- Deferred Revenue
- Depreciation
- Double Entry System
- Drawings
- E
- Expense
- G
- Goodwill
- Gross Profit / Loss
- I
- Income (Net Income)
- Invoice
- J
- Journal
- L
- Ledger
- Liability
- Liquidity
- N
- Net Profit / Loss
- O
- Opening Balance
- Operating Expenses
- Operating Income
- P
- Profit and Loss Statement
- R
- Reconciliation
- Recurring Journal
- Retained Earnings
- Revenue
- S
- SingleEntrySystem
- Stock
- SundryCreditor
- SundryDebtor
- SuspenseAccount
- T
- Trading Account
- TrialBalance
- Types of Accounts
- U
- Undeposited Funds Account
- V
- Voucher
- W
- WriteDown
- WriteOff
The fund invested by the owner in the business or the net amount claimable by the owner from the business is known as the Capital or Owner’s Equity or Net Worth.
Formula: Owner’s Equity = Assets - Liabilities
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See Also
What Is Equity in Accounting? 
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