Annotated Bibliography

Name: Seo hye jun
Class: ENGL 1400
Date: 15 NOV 2016
Annotated Bibliography (AB)

Text source: Lan. J, 2012, ‘The Balance Sheet: Assets, Debts and Equity’ viewed on 15th Nov 2016

This article identified the conception of balance sheet and examined its elements and structure. Lan organized some fundamental definitions which are included in balance sheet and explain about the form of balance sheet very specifically. To summarize this article, assets, liabilities, and equity are main elements of the balance sheet and the balance sheet not only provides a snapshot of the company during the financing period, but also presents the total effect of all of these transactions at a specific date. The article is intended for people who have never

It presented that accounting report should reflect the company’s real situation. In addition, the text argued that this financial statement reflects profits and losses that are themselves determined by the calculations that make up the basic accounting equation.To summarize author’s key point, the fundamental components of the accounting equation include the calculation of both company holdings and company debts; thus, it allows owners to gauge the total value of a firm’s assets. The article include a logical process in discussion and the idea were based on recent data which is investigated by scholars. The text examine the conception in many ways and take a various examples in specific situations which can adopt in the real business. Even though this text gave valuable opinions of many issues, it didn’t identify other related field in detail, and it also need to contrast both advantages and disadvantages of accounting equation to maintain neutrality for persuading readers. Overall, the article could provide a beneficial informations for expertise readers to research up to date datas and

The theory presented the definition of equity financing; the process of raising capital through the sale of shares in an enterprise. The video also assert that equity financing refers to the sale of an ownership interest to raise funds for business purposes and generally associated with financings by not only public companies and also private companies. The video involves interesting information of equity financing. However, there are some limitations in the contents' conception. Firstly, The equity financing process governed by regulation which is primarily designed to protect the investing public, but video didn't mention about this related to research. Secondly, although a startup that grows into a successful company will have several equity financing, it may use different equity instruments for its financing needs. Therefore, this video need to investigate and conclude more research. In general, the video is beneficial to understand the basic conception of equity financing that could help business develop their knowledge of some complex definition when organizing their financial