To save the account information that we need to learn equations account before you can record information under accounting principles generally accepted in order to obtain reliable data correctly.
Accounting equation meant to show the economic resources of the entity that is under the supervision and control of the business and has the right to occupy all available resources, whether it is part of his assets and liabilities.
As the money increases And equity was increased because the amount of capital increases and borrow money to invest if it makes such a debt increase. And the assets of the business for increased investment, whether it is land, buildings or other assets will increase as well, and the other is to increase the account to be used for the equal sign (. =) in the two side by side, both are equally called for the account or balance sheet equation.