奥井英作のブログ　－　資金会計原論

資金会計原論Theory of Cash by Funds— 1.14 Birth of B/L & P/L by Funds
Capital and Capital Surplus is added on Substantial Retained Earnings, and the result is called Owner’s Fund. If this fund is less than zero, all owner’s equity is disappeared.
Owner’s Fund minus investments is Net Owner’s Fund. This is the fund status before accepting borrowings. If this fund is over zero, it means there is a residue of Fund on Retained Earnings. If this fund is less than zero, borrowing is necessitated. The number of the Company which this fund is less than zero is bigger than the number of the company which this fund is over zero. Plus or minus of this fund does not mean the measure to judge the company is good or bad.
A few necessary items to amend were fund in the attached excel file in the blog of June 16, please use the following file hereafter.GENewBSbyFund-ver1(ファイルサイズ：48KB)
実質損益資金と正味損益資金について説明しました。