借貸法則只能死背嗎？從一個數學反證，幫你徹底釐清迷思
「先背起來，做題目做久了就習慣了。」很多人的借貸法則就是這樣學會的。但它其實不是會計的教條，而是可以被證明的邏輯命題。這篇以會計恆等式為公理，用數學的反證法推導「有借必有貸」與「借貸必相等」為什麼必然成立。 Continue Reading …
Are You an Asset or a Liability in Someone Else’s Life?
A Lesson in Relationships from the World of Accounting In the field of accounting, we are taught a fundamental distinction that governs the financial health of any entity: Assets are resources controlled by an individual or organization that are expected Continue Reading …