Accounting equation - Wikipedia
https://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 the entire 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) will equal the total credits (right side). It can be expressed as furthermore:
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