Tutorial 1 (a) Accounting

Pokémon: Team Rocket's collection of Pokémon they capture and own

• Assets

• Liabilities

• Shareholder's Equity

• Revenue

Team Rocket Uniforms: The uniforms that Team Rocket uses

• Assets

• Liabilities

• Revenue

• Expenses

Equipment: Team Rocket's collection of equipment/Robots that they use to capture Pokemon

• Assets

• Liabilities

• Shareholder's Equity

• Revenue

Stolen Pokémon: Team Rocket occasionally manages to steal rare and valuable Pokémon and sell them

• Assets

• Liabilities

• Shareholder's Equity

• Revenue

Travel Costs: Team Rocket often travels from place to place in pursuit of rare Pokémon.

• Assets

• Liabilities

• Revenue

• Expenses

Debt to Creditor: In the Pokémon series, Team Rocket often buys things and not pay cash. They pay on credit.

• Assets

• Liabilities

• Shareholder's Equity

• Revenue

Giovanni's ownership over Team Rocket. He provides resources and support to Team Rocket in exchange for their service

• Assets

• Liabilities

• Shareholder's Equity

• Revenue