Business I / The Accounting Equation
Practice question · Multiple choice

A firm's books show assets 400, liabilities 250, equity 180. What do we know for certain?

Hints
  1. Compute 250+180250 + 180 and compare with 400.
  2. Is the equation a hypothesis or an identity?
Show the answer

D. There is a recording error

Why

250+180=430400250 + 180 = 430 \neq 400. The equation is an identity, so a mismatch is always news about the bookkeeping, not the firm.

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