Lecture 03: Basic Accounting: Transaction and Accounting Equation (লেনদেন ও হিসাব সমীকরণ)

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Summary
Lecture 03 covers basic accounting concepts, focusing on transactions and the accounting equation. It explains elements like assets, liabilities, and owner's equity, emphasizing their impact on financial position. The lecture illustrates how cash investments and payments affect organizational ownership and financial statements, concluding with a summary of changes in financial positions.
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