Accounting Equation
NIOS · Class 10 · Accountancy
All formulas from Accounting Equation in NIOS Class 10 Accountancy. Key equations, constants, and identities for board exam preparation.
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Formulas
Core Concept
Assets = Liabilities + Capital
Liabilities = Assets - Capital
Capital = Assets - Liabilities
Assets = Capital + Liabilities
Rules and Effects
Increase in Assets = Debit (+)
Decrease in Assets = Credit (-)
Capital increased = Credit (+)
Drawings = Debit (-)
Goods purchased for cash
Important Examples
Sunita: 2,00,000 + 50,000 = 2,50,000
Sunil: 5,00,000 + 1,00,000 = 6,00,000
Rahul: 3,00,000 + 2,00,000 = 5,00,000
Rajni: 5,00,000 + 0 = 5,00,000
Shashi total after Illustration 1 = ₹3,43,000 capital
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