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To see how the rules of the Accounting Equation, let's look at this transaction: You begin a business and make a deposit into a company bank account in exchange for 6,000 shares of $10 par value common stock. In this accounting entry, we need to identify what accounts we should use. There will always be a minimum of two accounts. The two accounts here are Cash (gave "you make a deposit into a bank account") and Common Stock (got "6,000 shares of $10 par value common stock'). What types of accounts are Cash and Common Stock (Asset, Liability, Equity, Revenue, Expense)? Remember, Assets = Liabilities + Equity