Equity in the financial statements
Equity is a balance-sheet line item: a balance at a date, with a credit balance in the ledger. Metrics read it as a positive number, although the ledger stores credits as negative amounts.
Equity in Business Central
How the accounts are selected
- Every income statement account
- Category Equity (14) and every category below it
141 posting accounts in total.
Posting accounts
- 30000 Equity
- 40001 TOTAL INCOME
- 40100 Sales of Goods
- 40200 Sales of Resources
- 40300 Additional Revenue
- 40400 Jobs and Services
- 40900 Revenue Reductions
- 50001 TOTAL COST OF GOODS SOLD
- 50100 Cost of Goods
- 50200 Cost of Resources
- 50310 Project Costs
- 50320 Project Cost Applied
- 50400 Subcontracted work
- 50410 Purchase Variance, Retail
- 50500 Cost of Variances
- 60001 TOTAL EXPENSES
- 60002 Facility Expenses
- 60100 Rental Facilities
- 60200 Property Expenses
- 60410 Utilities Expense - Power Plant
- 61000 Fixed Asset Leases
- 62000 Logistics Expenses
- 62100 Vehicle Expenses
- 62200 Freight Costs
- 62300 Travel Expenses
- 63000 Marketing and Sales
- 63100 Advertising
- 63200 Other Marketing Expenses
- 63400 Sales Expenses
- 64000 Office Expenses
- 65000 Insurances and Risks
- 66000 Management and Admin
- 67000 Banking and Interest
- 68000 External Services/Expenses
- 68100 External Services
- 68200 Other External Expenses
- 70000 Personnel
- 71000 Wages and Salaries
- 72000 Benefits/Pension
- 73000 Insurances, Personnel
- 74000 Personnel Taxes
- 74100 Federal Personnel Taxes
- 74400 State Personnel Taxes
- 80000 Depreciation
- 90000 Misc. Expenses
- 60002 Facility Expenses
Metrics using equity
- Debt to Equity: Total liabilities ÷ Equity
- Equity Ratio: Equity ÷ Total assets
- Equity Turnover: Revenue ÷ average equity
- Return on Equity: Net profit ÷ average equity