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प्रश्न
Prepare accounting equation on the basis of the following:
- Harsha started business with cash ₹2,00,000
- Purchased goods from Naman for cash ₹40,000
- Sold goods to Bhanu costing ₹10,000/- ₹12,000
- Bought furniture on credit ₹7,000
संख्यात्मक
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उत्तर
| Transactions | Assets | Capital | Liabilities |
| 1) Harsha started business with cash ₹2,00,000 | Cash ₹2,00,000 | ₹2,00,000 | - |
| 2) Purchased goods from Naman for cash ₹40,000 | Cash ₹1,60,000 + Stock ₹40,000 | ₹2,00,000 | - |
| 3) Sold goods to Bhanu (Cost ₹10,000, Sold ₹12,000) | Cash ₹1,60,000 + Stock ₹30,000 + Debtors ₹12,000 | ₹2,02,000 (Capital + Profit ₹2,000) | - |
| 4) Bought furniture on credit ₹7,000 | Cash ₹1,60,000 + Stock ₹30,000 + Debtors ₹12,000 + Furniture ₹7,000 | ₹2,02,000 | ₹7,000 |
Assets (₹2,09,000) = Capital (₹2,02,000) + Liabilities (₹7,000)
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