Analyze the relationship between assets, liabilities and owners’ equity within the accounting equation.

Indicators for this outcome
(a) Define assets, liabilities and owners’ equity (capital).
(b) Classify and sort examples of assets, liabilities and owners’ equity.
(c) Explain the accounting equation relationship (i.e., a = l + oe).
(d) Manipulate and solve problems using the accounting equation.
(e) Examine how business transactions affect the accounting equation and apply to calculations.
(f) Analyze the preservation of equality (e.g., increasing assets impacts liabilities and owners’ equity) within the accounting equation.
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