The accounting equation ( assets- liabilities = equity) reflects the:

option C is the right answer that c. proprietary point of view 

The answer is option C. According to this Theory, The existance of Firm is only provide a means to carry transactions for the owner(properietor), and the net value of  equity can be viewed by this equation.That is asset- liabilities = Equity (A balance sheet presentation).

c. proprietary point of view............................................................

Option 'c'.

C.

C,Proprietary Point of View

Option C: Proporietory point of view: Applies to the single proporietorship and applies the persoanl relationship between the management and the owner. Under this theory equity is equal to the net worth of the owners.Thus Assets - Liablilites = Owner's Equity.

Answer is c. proprietary point of view

C: Make clear about owner right/ Claim over assests

Answer (C) is correct. The equation is based on the proprietary theory.

C