Assets

Notation

Variables

Liabilities and Owner’s equity

Notation

Variables

Cash

A1

x 1 A

Current liability

L1

y 1 L

Receivable

A2

x 2 A

Long term liability

L2

y 2 L

Inventory

A3

x 3 A

Equity

E

y 3 L

Non-current assets

A4

x 4 A

Total assets

A

100%

Total resource

L + E

100%