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ERIC Number: EJ1052643
Record Type: Journal
Publication Date: 2009
Pages: 12
Abstractor: As Provided
ISSN: ISSN-1942-2504
Introducing the Accounting Equation with M&M's®
Scofield, Barbara W.; Dye, Wilma
American Journal of Business Education, v2 n7 p127-138 2009
On the first day of Principles of Accounting classes, students learn the fundamental accounting equation from which all financial accounting practice emerge. The accounting equation is the criterion by which companies are valued and by which company performance is measured. This activity simplifies assets, liabilities, and owners' equity to the representation of M&M's® in order to focus on overall patterns of company structure and provides further illustration using real public U.S. companies' assets, liabilities, and owners' equity.
Clute Institute. 6901 South Pierce Street Suite 239, Littleton, CO 80128. Tel: 303-904-4750; Fax: 303-978-0413; e-mail:; Web site:
Publication Type: Journal Articles; Tests/Questionnaires; Reports - Descriptive
Education Level: Higher Education; Postsecondary Education
Audience: Teachers
Language: English
Sponsor: N/A
Authoring Institution: N/A
Grant or Contract Numbers: N/A