PRC 1 ke syllabus reference A2 - Rules of debit and credit ke tehat double entry bookkeeping system ka bunyadi usool, equality of value, rules of debit and credit, aur accounting equation kya hain?

Yeh topic PRC 1 ke syllabus reference **A2 - Rules of debit and credit** ke tehat aata hai. * **Dual Aspect Rule:** Double entry bookkeeping system ka bunyadi usool yeh hai ke har business transaction ke do asraat (effects) hotay hain—aik receiving aspect (debit) aur doosra giving aspect (credit). * **Equality of Value:** Har transaction mein total debit amount hamesha total credit amount ke barabar honi chahiye ($\text{Total Debits} = \text{Total Credits}$). * **Rules of Debit & Credit:** * **Debit:** Assets aur Expenses mein izafa (increase), ya Liabilities, Equity aur Income mein kami (decrease). * **Credit:** Liabilities, Equity aur Income mein izafa (increase), ya Assets aur Expenses mein kami (decrease). * **Accounting Equation:** Yeh system bunyadi accounting equation ($Assets = Liabilities + Equity$) ko har waqt perfectly balanced rakhta hai.