In this paper, on the chess field capital, assets and liabilities is given a visual image of the twenty-four types of influence of business transactions on the balance A = L + E, which includes the image of the eleven types of their influence on balance A = L.
The paper considers an example of the construction of a single static and dynamic balance sheet for solving the problems posed in the Conceptual Basis Financial Statements.
Th e paper considers formulas of direct calculation of values of the fi nal and the current balance of the accounts
through the records their opening balances and turnovers with positive and negative signs.
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