Accounting Equation Da Formula
Har business de Assets hamesha uske Capital + Liabilities de barabar hunde han. Eh accounting da sab to fundamental rule hai — is nu Accounting Equation kehnde han.
Assets = Capital + Liabilities
(Jo Business kolo hai) = (Owner da paisa) + (Doosre nu dena wala paisa)
Step-by-Step Practical Example
Rahul ji ne Adhunik Computer Institute shuru kita. Aao dekhiye equation kiven step-by-step banda hai:
Step 1
Rahul ji ne apne ₹1,00,000 business vich invest kite (Capital).
| Assets (Cash) | = | Capital | + | Liabilities |
|---|---|---|---|---|
| ₹1,00,000 | = | ₹1,00,000 | + | ₹0 |
Step 2
Institute ne bank to ₹50,000 da loan liya (Liability).
| Assets (Cash) | = | Capital | + | Liabilities |
|---|---|---|---|---|
| ₹1,50,000 | = | ₹1,00,000 | + | ₹50,000 |
Step 3
Institute ne ₹30,000 de computers khareede cash de badle (Asset da form badleya — cash ghateya, computer vadheya).
| Cash | + | Computer | = | Capital | + | Liabilities |
|---|---|---|---|---|---|---|
| ₹1,20,000 | + | ₹30,000 | = | ₹1,00,000 | + | ₹50,000 |
✅ Total Assets (₹1,20,000 + ₹30,000 = ₹1,50,000) hamesha Capital + Liabilities (₹1,00,000 + ₹50,000 = ₹1,50,000) de barabar rehnde han.
Equation Hamesha Balance Kyu Rehndi Hai?
Kyunki har transaction do jagah asar paundi hai (Dual Effect / Double Entry). Jado ek side vadhda hai, dujji side vi usi amount naal vadhdi hai ya balance rakhan lai koi hor cheez ghatdi hai. Ehi Double Entry System di neev hai.
Golden Tip: Je kadi vi tuhadi equation balance nahi ho rahi, samajh lo koi entry galat hoyi hai — accounting vich eh sab to pehla check hunda hai.