Flok

Have you tried reading the CFAI Text? I only ask because you mentioned Schweser. Schweser is a great tool for L1, but you might need to actually read the material as the CFAI presents it if you need help with this concept. If you don't learn the difference between Assets, Liabilities, Expenses and Revenues, you might as well accept your failure of FSA (and probably the exam...yes, it's that important).