Accounting Equation

⚖️Accounting Equation

Ye equation poori Accounting di base hai — Balance Sheet is equation te hi khadi hai.

Matlab: Business kol jo kuch bhi hai (Assets), woh ya taan Owner ne diya (Capital) ya doosreyan tow udhaar liya (Liabilities).

🧮Step-by-Step Example (Adhunik Institute)

Transaction	Assets	=	Liabilities	+	Capital
Owner ne ₹2,00,000 cash lagaya	Cash 2,00,000	=	0	+	2,00,000
Furniture ₹30,000 cash te khareeda	Cash 1,70,000 + Furniture 30,000	=	0	+	2,00,000
Supplier tow ₹20,000 de computer udhaar liye	...+ Computer 20,000	=	Creditor 20,000	+	2,00,000

Har transaction de baad dono side barabar rehni chahidi hai — isnu hi Dual Aspect Concept kehnde hain, jo Double Entry Bookkeeping da base hai.

🎓Class Wich Kaise Sikhao

• Whiteboard te T-shape banao — left side Assets, right side Liabilities+Capital.
• 5-6 daily-life transactions lo (jaise students di fees, staff salary) aur live equation balance karwao.
• Har transaction de baad students nu pucho "equation balance hoya ki nahi?"