Chapter 1 — Foundations & The Accounting Equation

Proprietor Match

Learning Outcome Covered: 1.5d
🏢
Corporation
👤
Proprietorship
⚖️
Equity

🎯 Objective

Master the language of business ownership! Match corporate equity terms with their proprietorship equivalents to build your accounting vocabulary.

🎮 How to Play

  1. Select a Corporate Term from the left column (blue).
  2. Find its matching Proprietorship Equivalent in the right column (green).
  3. Complete all matches to advance. Watch out for penalties!
⭐ How stars work: more stars = a better result. 3 stars = no mistakes at all.

📚 Learning: Business Structures

💡 Key Concept: Ownership Differences

Corporation

A legal entity separate from its owners. Owners are called Stockholders and have limited liability.

Proprietorship

An unincorporated business owned by one person. The Proprietor has unlimited liability.

🏢 Corporate Equity

  • Common Stock: Investment by owners.
  • Retained Earnings: Profits kept in the business.
  • Dividends: Payments to owners.

👤 Proprietorship Equity

  • Owner's Capital: Investment by owner + accumulated profits.
  • Owner's Drawings: Withdrawals by owner.

⚖️ Comparison Table

Corporation Proprietorship
Common Stock Owner's Capital
Retained Earnings (Included in Capital)
Dividends Owner's Drawings
Round
1/5
Score
0
🔥 0

🏆 Game Complete!

0%
☆ ☆ ☆

You finished the game. Try again to pass!

🎯 Streak bonuses earned!
0
Wrong matches

You can close this page

© 2026 . All rights reserved.