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2. Accounting identity - Wikipedia

   en.wikipedia.org/wiki/Accounting_identity

   The most basic identity in accounting is that the balance sheet must balance, that is, that assets must equal the sum of liabilities (debts) and equity (the value of the firm to the owner). In its most common formulation it is known as the accounting equation: Assets = Liabilities + Equity. where debt includes non-financial liabilities.

3. Accounting equation - Wikipedia

   en.wikipedia.org/wiki/Accounting_equation

   The fundamental accounting equation, also called the balance sheet equation, is the foundation for the double-entry bookkeeping system and the cornerstone of accounting science. Like any equation, each side will always be equal. In the accounting equation, every transaction will have a debit and credit entry, and the total debits (left side ...

4. Double-entry bookkeeping - Wikipedia

   en.wikipedia.org/wiki/Double-entry_bookkeeping

   Double-entry bookkeeping is governed by the accounting equation. If revenue equals expenses, the following (basic) equation must be true: assets = liabilities + equity. For the accounts to remain in balance, a change in one account must be matched with a change in another account. These changes are made by debits and credits to the accounts.

5. List of undecidable problems - Wikipedia

   en.wikipedia.org/wiki/List_of_undecidable_problems

   "The problem of deciding whether the definite contour multiple integral of an elementary meromorphic function is zero over an everywhere real analytic manifold on which it is analytic", a consequence of the MRDP theorem resolving Hilbert's tenth problem. [6] Determining the domain of a solution to an ordinary differential equation of the form

6. Generally Accepted Accounting Principles (United States)

   en.wikipedia.org/wiki/Generally_Accepted...

   Generally Accepted Accounting Principles (GAAP) [a] is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC), [1] and is the default accounting standard used by companies based in the United States.

7. Extraneous and missing solutions - Wikipedia

   en.wikipedia.org/wiki/Extraneous_and_missing...

   One of the basic principles of algebra is that one can multiply both sides of an equation by the same expression without changing the equation's solutions. However, strictly speaking, this is not true, in that multiplication by certain expressions may introduce new solutions that were not present before.