This document discusses accounting concepts and the accounting equation. It provides three examples of journal entries to illustrate: 1) The effect of an initial investment on the accounting equation. 2) The effect of withdrawing money from a bank on the accounting equation. 3) How a journal entry can result in both an increase and decrease to different elements of the accounting equation. The document aims to help students understand how the accounting equation is impacted by business transactions and how the structure of the equation can change.

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