Video narration
Chalo is question ko basics se solve karte hain. Accounting equation hoti hai: Assets = Liabilities + Capital. Transaction 1: Owner ne cash ₹20,000 se business start kiya. Assets: Cash 20,000; Capital 20,000. Transaction 2: Furniture ₹2,000 cash me liya. Cash 18,000 ho gaya, Furniture 2,000 asset add. Transaction 3: Rent ₹200 pay. Ye expense hai, cash 17,800; aur Capital bhi 200 se reduce. Transaction 4: Goods ₹3,000 credit par buy. Inventory 3,000 asset; Liabilities me Creditors 3,000. Transaction 5: Goods ka cost ₹2,000 tha, cash me ₹5,000 me sell kiya. Cash +5,000; Inventory -2,000; Profit 3,000, so Capital +3,000. Ab totals: Assets—Cash 22,800, Furniture 2,000, Inventory 1,000 = 25,800. Liabilities—Creditors 3,000. Capital = 20,000 -200 +3,000 = 22,800. Balance sheet: Assets 25,800 = Liab 3,000 + Capital 22,800.