Is the Accounting Equation a Useful Business Tool?

The Accounting Equation is taught at an early stage in finance education. However, few students understand the tool and that its uses go far beyond an academic exercise to see which account gets debited or credited.

This module explores this fundamental accounting equation and its real use. Does it help business leaders make informed decisions and if so how? Business leaders will understand whether their daily decisions add real value or merely move accounting records around in the books of account.