Unit 1 • Class 9Accountancy (Acc.091)
Bookkeeping Fundamentals & Double Entry System
लेखाविधिको आधार र दोहोरो लेखा प्रणाली
Meaning and objectives of bookkeeping, basic accounting terms (assets, liabilities, capital, revenue, expense), the Accounting Equation (Assets = Liabilities + Capital), and Golden Rules of Accounting.