Relier Pairs Accounting Matching 11Version en ligne Accounting starter par Lamis Ibrahim 1 Owner's Equity 2 Assets = 3 Assets 4 Liabilities 5 Financial statement anything of value or a resource of value that can be converted into cash. something a person or company owes, usually a sum of money. formal records of the financial activities and position of a business, person, or other entity the share of a company's net assets that the owner — or owners — can claim as their own Liabilities + Owner's Equity