Which of the following is correct equation?

The correct answer is C. Assets = Liabilities + Capital.

Assets are the things a company owns that have value. Liabilities are the things a company owes. Capital is the difference between assets and liabilities.

The equation Assets = Liabilities + Capital is called the accounting equation. It is the foundation of accounting and it is used to track the financial performance of a company.

Option A is incorrect because assets are not equal to capital. Assets are equal to liabilities plus capital.

Option B is incorrect because assets are not equal to liabilities minus capital. Assets are equal to liabilities plus capital.

Option D is incorrect because C is the correct answer.