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Exam (elaborations)
HBS Core – Accounting with correct answers 2026
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---23March 20262025/2026A+
- FundamentalvAccountingvEquationv-Assetsv=vLiabilitiesv+vOwner'svEquity 
Assetv-vDefinitionv-Resourcesvownedvbyvavbusiness 
Liabilitiesv-Obligationsvtovpayvavthirdvparty 
Owner'svEquityv-Contributionsvfromvthevowners'vofvavbusiness.vAssetsvvLiabilities 
DifferencesvbetweenvLiabilitiesvandvOwner'svEquityvOwnersvhavevthevabilityvtovmakevdecisionsvaboutvhowvthevbusinessvoperates.vLenders/suppliersvd 
ovnot 
Whatvincreasesvowner'svequity?v-Profits 
MatchingvPrinciplevExpensesvshouldvbe...
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