Скачать или смотреть HOW TO DO ACCOUNTING EQUATION I CLASS 11 ACCOUNTANCY CH: 5 I BEST WAY OF DOING ACCOUNTING EQUATION

HOW TO DO ACCOUNTING EQUATION I CLASS 11 ACCOUNTANCY CH: 5 I BEST WAY OF DOING ACCOUNTING EQUATION

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LECTURE BY SRCC GRADUATE 🎓 I SANYAM BHAYANA I VIDYAM I BEST ACCOUNTS TEACHER 📚

🏷️ CLASS: 11 Commerce
📘 SUBJECT: Accountancy
CHAPTER: Accounting Equation
📖 TOPIC: How to Do Accounting Equation?
━━━━━━━━━━━ ✦ ━━━━━━━━━━━
The Accounting Equation is based on the rule:
👉 Assets = Liabilities + Capital

Every transaction has two effects that keep the equation balanced. ⚖️
📌 Steps to Do Accounting Equation:
1️⃣ Identify the elements involved (Assets, Liabilities, or Capital).
2️⃣ Increase or decrease them as per the transaction.
3️⃣ Check if Assets = Liabilities + Capital holds true after each transaction. ✅

💡 Examples:
👉 Owner invests ₹50,000 → Assets (Cash) ↑ ₹50,000, Capital ↑ ₹50,000.
👉 Purchase goods worth ₹10,000 on credit → Assets (Stock) ↑ ₹10,000, Liabilities ↑ ₹10,000.
👉 Pay rent ₹2,000 → Asset (Cash) ↓ ₹2,000, Capital ↓ ₹2,000 (Expense).

📍 Conclusion: No matter how many transactions occur, the Accounting Equation will always remain equal and balanced. 🔄
━━━━━━━━━━━ ✦ ━━━━━━━━━━━
🎯 This short video explains the best and simplest meaning of Cash Basis vs Accrual Basis of Accounting, perfect for Class 11 Accountancy students 🎓✨.

This video is perfect for Class 11 and Class 12 commerce students of CBSE, ICSE, UP Board, Punjab Board, Bihar Board, Haryana Board, MP Board, and other state boards 🏫📚.

To get the best content of Class 11 & 12 Commerce subjects: Accountancy, Economics, Business Studies — Please Like 👍, Share 🔄 and Subscribe 🔔 to our channel and leave your feedback in the comments 💬.

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