LEC 8- CLASS 11 |Journal Entry | Golden Rules of Accounting | Secrecy of Dr and Cr | Accountancy |

📘 Description:
Kickstart your Accountancy journey with the 1st Class on Journal Entries by Educator Raunak Bhattacharyya, exclusively on Quality Commerce Hub!

This session simplifies the core of recording transactions in accounts using the Golden Rules of Accounting.

📚 Topics Covered:

🔹 What is a Journal Entry?
🔹 Meaning of Debit and Credit
🔹 Golden Rules of Accounting:
 ✔️ Personal Account – Debit the Receiver, Credit the Giver
 ✔️ Real Account – Debit What Comes In, Credit What Goes Out
 ✔️ Nominal Account – Debit All Expenses & Losses, Credit All Incomes & Gains
🔹 Format of Journal Entries
🔹 Practical examples with easy-to-follow logic

Perfect for Class 11 students (CBSE, ISC, WBCHSE), beginners, or anyone looking to strengthen their accounting fundamentals!

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