Introduce accounting equation, double entry system and the rule of double entry accounting.

要求学生理解会计等式，掌握复式记账的方法及其规则。

Indicate the effects of business transactions upon the accounting equation and the balance sheet.

说明经济业务对会计等式和资产负债表的影响。

The accounting equation reflects the relationship among assets, liabilities, and owner's equity.

会计等式反映了资产、负债和业主权益之间的关系。

A transaction could affect only one , two, or all three elements of the accounting equation .

一个交易可能会影响只有一个、两个或三个要素的会计等式。