Equity is on the same side of the balance sheet as liabilities because of the accounting equation: Assets = Capital + Liabilities. See this tutorial as well: h

Equity is on the same side of the balance sheet as liabilities because of the accounting equation: Assets = Capital + Liabilities. See this tutorial as well: http://www.principlesofaccounting.com/chapter%201.htm http://www.principlesofaccounting.com/chapter%201.htm