http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
1 online resource (1 video file (39 min., 21 sec.)) : sound, colour.
Drawing on real examples from Apple's 2010 balance sheet, this video explains the basic equation at the heart of this financial statement: assets equals liabilities plus equity. The video defines assets, liabilities, and equity, as well as discussing different types of measurement used in accounting.
Introduction to financial accounting ; 2