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  • In New York City, there is an accounting student that is in trouble of failing.
  • Zzzz.... Zzzz...
  • Dude wake up! I need help studying for the test. I have no idea what an income statement or a balance sheet is!
  • Listen, for the balance sheet all you have to do is make sure the Accounting Equation is balanced.
  • Ohhh... that's the thing with the assets being equal to the liabilities and owner's equity added together.
  • What about the income statement?
  • You just gotta keep track of all the transactions made. Remember that at least two accounts are affected in a transaction.
  • Thank you so much man! You saved me!
  • Yeah, no problem.
  • The Next Day...
  • He was the first to turn in the test... he failed despite his "studying".
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