Every now and then, I paint or draw a piece of ‘Accounting Art’, since I’m also an Accountant. Here is “Balance Sheet”. In very simple terms, a Balance Sheet shows Assets, which must equal Liabilities and Equity, thus it always has to ‘balance’. The funny thing about Accounting is that it’s totally made up. As in, nothing about Accounting is real in the sense that nothing is a law of nature, but rather invented methods to account for invented currencies. There are very real effects of these invented currencies and methods of accounting, but if they magically vanquished one day, everything in existence would still exist! Food for thought.