aktivapassiva

Aktivapassiva, also known as the balance sheet equation, is a fundamental accounting principle that states assets must always equal liabilities plus equity. This equation forms the basis of a company's balance sheet, a financial statement that reports on a company's assets, liabilities, and shareholders' equity at a specific point in time.

Assets represent what a company owns, such as cash, inventory, equipment, and buildings. Liabilities are what a company owes to others, including loans, accounts payable, and deferred revenue. Equity represents the owners' stake in the company, often referred to as shareholders' equity or owner's equity. It is calculated as the residual interest in the assets of the entity after deducting all its liabilities.

The equation can be expressed as: Assets = Liabilities + Equity. This relationship holds true because all of a company's assets must have been financed either by borrowing money (liabilities) or by investment from owners (equity). If a company acquires an asset, it must simultaneously incur a corresponding increase in liabilities or equity. For example, if a company takes out a loan to buy a piece of equipment, its assets (equipment) increase, and its liabilities (loan payable) also increase by the same amount. If owners invest cash into the company, its assets (cash) increase, and its equity also increases.

The Aktivapassiva equation is a cornerstone of double-entry bookkeeping, ensuring that every financial transaction is recorded in at least two accounts to maintain the balance of the equation. It provides a snapshot of a company's financial position and is crucial for financial analysis and decision-making.