On the left are the forms of funds, such as cash, deposits, goods and fixed assets.

On the right is the source of funds, the money borrowed by others or the money of shareholders.

For example, buying a house with a loan, the down payment is 300,000, the loan is 500,000, and the total price is 800,000. In the table, assets are 800,000 yuan on the left, liabilities are 500,000 yuan on the upper right and owners' equity is 300,000 yuan on the lower right.

So the left and right will be balanced.