I use this activity in my Introduction to Business and Marketing course when we talk about the basics of Accounting. Students will be given slips of paper with different assets, liabilities, and forms of owner's equity. Students will cut out each slip and tape or glue the slip to the graphic that represents the account equation and create a graphic organizer. After each slip has been placed you should have students check their answers and draw arrows to the correct box. Ask students why each slip was placed in each category.