PSBD24: The Accounting Equation for Beginners | হিসাব সমীকরণ

Accounting Equation- হিসাব সমীকরন (A to Z) [psbd24]

যে গাণিতিক সূত্রের সাহায্যে ব্যবসায়ের মোট সম্পত্তি এবং দায়ের সর্ম্পক প্রকাশ করা হয় তাকে হিসাব সমীকরন বা Accounting Equation বলা হয় । এই হিসাব সমীকরনের সাহায্যে ডেবিট ও ক্রেডিট নির্ণয় করা যায়। হিসাব সমীকরণটি হলঃ A = L + OE The Accounting Equation explained in full. This episode is part of a series exploring Accounting Basics In this lecture I have discussed the concept of double entry system in form of 'Accounting Equation'. Students may find that in books it is presented as "Assets = Capital + Liabilities" but I have followed the Indian format of Balance Sheet in which Capital and Liabilities are shown in left side and Assets in the right side. Students can change the sides as "Assets = Capital + Liabilities" if they want to match their answers with books. It will not effect the balances of Assets, Liabilities and Capital.

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