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CISOSE26 Local AI Uedu Code UG26
政治大學 AQI 58 26°C PM2.5 12
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Uedu Accounting · Interdisciplinary General Education

Understand business's universal language

Financial accounting, cost and management accounting, financial statement analysis, auditing and more.
Each article indicates the level and includes a concept diagram.

30
readings
15
Topic category
6
Terminology
Financial accounting · Debit and credit balance DEMO
Sample Company End of term=12/31 Unit=NT$10,000
Debit DR · Assets
Cash120
Inventory180
Devices200
Total assets500
CR on the credit side · liabilities + equity
Accounts payable100
Long-term borrowings200
Rights
Shareholders' equity200
Liabilities + equity500
5million
Total assets A
300ten-thousand
Total liabilities L
200ten thousand
Total rights E
Assets=Liabilities+Equity 500=300+200
Teaching illustration · simplified subject · unit: ten thousand dollars

Accounting equation · A=L+E

Notes for use

This section contains original educational material intended to build conceptual frameworks; the illustrations are conceptual diagrams generated by AI (not precise schematic diagrams). For deeper study, please still refer to textbooks and authoritative teaching materials.