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CA Foundation · Shared introductory lesson

Accounting Equation — Lesson 01 · 4:50

Watch the full 30-scene introductory lesson on assets, liabilities, capital and the effects of business transactions, with a progressively revealed teaching board. This is Lesson 01, not the complete Accounting paper or a complete CA course.

English · 16:9 landscape · AI-avatar presentation. The original generated narration is retained. The readable editorial board follows the supplied lesson script and is labelled inside the video; it is not a verbatim transcript. Some original framing and background-generation inconsistencies remain. Spoken wording has not been independently verified sentence by sentence. The examples are fictional teaching exercises, not official past-examination questions.

Open the full 4:50 video in a separate tab
Lesson chapters — all 30 scenes
  1. 0:0001 — The accounting equation
  2. 0:1002 — Business and owner
  3. 0:2003 — Assets
  4. 0:3004 — Liabilities
  5. 0:4005 — Owner capital
  6. 0:5006 — Assets = liabilities + capital
  7. 1:0007 — Example assumptions
  8. 1:1008 — Capital introduced
  9. 1:2009 — Capital is not revenue
  10. 1:3010 — Furniture purchased for cash
  11. 1:3811 — Asset substitution
  12. 1:4812 — Furniture journal entry
  13. 1:5813 — Debit and credit
  14. 2:0814 — Bank loan received
  15. 2:1815 — Balances after the loan
  16. 2:2816 — Borrowing is not profit
  17. 2:3817 — Earned service revenue
  18. 2:4818 — Balances after revenue
  19. 2:5819 — Current-period rent
  20. 3:0820 — Balances after rent
  21. 3:1821 — Owner drawings
  22. 3:2822 — Final accounting equation
  23. 3:3823 — Profit calculation
  24. 3:4824 — Closing capital
  25. 3:5825 — Knowledge check 1
  26. 4:0626 — Knowledge check 1: answer
  27. 4:1627 — Knowledge check 2
  28. 4:2628 — Knowledge check 2: answer
  29. 4:3429 — Knowledge check 3
  30. 4:4230 — Recap and next lesson

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