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✧'*Quantitative Aptitude: Permutation and Combination -1*'✧

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✧'*Accounting: Dissolution of Firm | Practice Session -12*'✧

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📢 Session Alert with Kuldeep Sir!
🎯 *Got doubts? Let’s clear them together!*

📅 Date: 18th April
Time: 5:00 PM
📍 Join Here

💬 Have a question in mind?
👉 Fill this form & get your doubts answered: Submit Your Doubt

Don’t miss this interactive session!
💰 Money Measurement Concept

The Money Measurement Concept in accounting states that only those transactions and events which can be measured in terms of money are recorded in the books of accounts.

🔑 Key Points:

- Qualitative aspects like employee skill, management efficiency, or brand reputation cannot be recorded, as they can’t be expressed in monetary terms.
- It helps in maintaining uniformity and comparability in financial statements.
- Non-monetary items, although important, are ignored in accounting records.

📌 Example:
If a company hires a highly skilled CEO, it is a significant event, but since the skill cannot be quantified in money, it is not recorded in the books.

🧠 Why Important?
It ensures that accounting records remain objective, measurable, and standardized.
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✧'*Quantitative Aptitude: Permutation and Combination -2*'✧

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✧'*Accounting: Issue, Forfeiture & ReissueIssue of Debentures | Practice Session -13*'✧

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Q1. A minor enters into a contract for purchasing goods for personal use. The contract is:
Anonymous Quiz
52%
A. Void
19%
B. Valid
14%
C. Voidable at the option of the seller
15%
D. Enforceable with guardian’s consent
Q4. A firm purchased machinery on 1st July, 2022 for ₹2,00,000. On 1st October, 2024, a part of the machinery purchased on 1st July, 2022 costing ₹50,000 was sold for ₹30,000. Depreciation is charged @10% p.a. on Written Down Value (WDV) basis. What will
Anonymous Quiz
20%
A. ₹16,000
40%
B. ₹15,000
31%
C. ₹20,000
9%
D. ₹17,000
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✧'*Business Laws: The Sale of Good Act, 1930*'✧

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Hello, Students! 🌟 *You're invited!* 🎉

For the grand launch of the *PW SuperClass Centre*—*Patna*! 🎉
📅 Date: April 20th, 2025
📍 Venue: Darbari Govind Complex, 1st Floor, West Boring Road, Canal Rd., Patna – 800001

Join us for an unforgettable day with:
Faculty Interactions | 📘A peek into the learning space | 🎉 Big *surprises* |
🎁 *Free Refreshments* | 🤝 Chance to meet *Nitin Goel Sir* & *Much More*……

🎓 UP TO *100% Scholarship* + *🎉 Demo Classes Are Available*
Launch Offer: *UP TO 50% Off*🥳

🔥 Limited seats —Don’t miss out!
📝 Fill the form now 👇
https://forms.gle/6cJAH5hy9dTZaSw1A
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✧'*Accounting: Redemption of Debentures | Practice Session -14*'✧

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✧'*Business Laws: The Indian Contract Act, 1872 (UNIT 1-3)*'✧

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✧'*Quantitative Aptitude: Probability -1*'✧

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✧'*Accounting: Bonus & Right Issue | Practice Session -15*'✧

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✧'*Quantitative Aptitude: Probability -2*'✧

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✧'*Accounting: Redemption of Preference Share | Practice Session -16*'✧

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Topic: Accounting Equation  
📘 Short Note:

The Accounting Equation is the foundation of double-entry bookkeeping. It represents the relationship between assets, liabilities, and capital. The equation is:

🔹 Assets = Liabilities + Capital

This equation must always be balanced and helps in ensuring the accuracy of financial statements. Every transaction affects at least two accounts, keeping the equation in balance. For example, purchasing inventory for cash decreases cash (asset) and increases inventory (asset) — the overall value of assets remains unchanged.

Understanding and applying the accounting equation is crucial in preparing journals, ledgers, and final accounts.

 Why it’s important for exams?  
- Forms the base of journal entries
- Frequently tested in practical questions
- Core concept in financial accounting

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✧'*Quantitative Aptitude: Probability -2*'✧

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