Có hai cách vốn chủ sở hữu để thay đổi. Họ đầu tư hoặc rút tiền của chủ sở hữu, và lợi nhuận hoặc lỗ của công ty. Chúng tôi đã bao gồm đầu tư của chủ sở hữu, do đó, phần này sẽ bao gồm rút tiền, thu nhập, và thiệt hại. | Changes in Assets Liabilities and Equity He also records the decrease in Cash in Bank of 5 000 to 35 000 and the increase in the Bank Loan of 15 000 to 27 000 National Construction Balance Sheet February 7 1995 Assets Liabilities Cash in Bank 35 000 Accounts Payable 3 000 Trucks 22 000 Bank Loan 27 000 Maintenance Supplies 1 000 30 000 Furniture 2 000 Equity Construction Equipment 20 000 Jim Brown 50 000 80 000 80 000 You are now ready to go to Chapter 3 to find out more about changes in withdrawals earnings and losses. Accounting Manual 2-3 Chapter 3 Changes in Equity There are two ways for equity to change. They are investments or withdrawals by the owner and earnings or losses by the company. We have already covered investments by the owner so this section will now cover withdrawals earnings and losses. Changes Caused by Withdrawals On February 22 Brown needs 2 000 to repair the family car and takes it out of the company s bank account because he doesn t have enough money personally. When a proprietor takes money out of his business it is called a withdrawal. The Cash in Bank category goes down by 2 000 to 33 000 and the equity category goes down by 2 000 to 48 000 National Construction Balance Sheet February 22 1995 Assets Liabilities Cash in Bank 33 000 Accounts Payable 3 000 Trucks 22 000 Bank Loan 27 000 Maintenance Supplies 1 000 30 000 Furniture 2 000 Equity Construction Equipment 20 000 Jim Brown 48 000 78 000 78 000 Changes Caused by Earnings Brown completes his first gravel hauling contract on February 27 and National Construction is paid 5 000 cash. The Cash in Bank category therefore increases by 5 000 to 38 000. Accounting Manual .
