Rangunwala Academy
Learn Accounting Through Logic, Not Memorisation
A clearer way to understand debit, credit and double-entry accounting—created for beginners, commerce students and teachers.
Original artwork created for Rangunwala Academy
Education built for conceptual clarity
Rangunwala Academy turns the foundations of accounting into a repeatable reasoning process: identify the transaction, identify at least two accounts, classify them, apply the correct rule, determine the amount and write the journal entry.
Modified Golden Rules
A practical debit-and-credit framework designed to resolve common confusion in Personal and Real Accounts.
Accounting Logic System™
A structured learning path from Transactions → Journal → Ledger → Trial Balance → Final Accounts.
Learn in your language
Start with a focused introduction in English, Gujarati or Hindi.
Seven free lessons—from basics to Final Accounts
Follow the complete beginner path in order. Every lesson explains the logic, includes worked examples or practice, and links to the next stage.
Types of Accounts
Understand Personal, Real and Nominal Accounts before applying debit and credit rules.
Debit and Credit
Learn how account type, increase and decrease guide the correct debit or credit decision.
Transaction Identification
Identify the accounts affected, their classifications and the amount before writing an entry.
Journal Entries
Convert analysed transactions into balanced journal entries with clear narration and checks.
Ledger Posting
Post each journal entry to the proper Ledger Accounts using opposite-account particulars.
Trial Balance
List closing Ledger balances, check arithmetic agreement and trace common differences.
Final Accounts
Prepare Trading Account, Profit and Loss Account and Balance Sheet for a proprietorship.
Journal and Ledger Checkpoints
Test transaction analysis, journal entries and closing balances with worked checks before moving to advanced practice.
Copyright-registered work
Authorship and originality, clearly documented
The educational article is authored by Ejaj Abubakar Rangunwala and registered with the Government of India. The article page presents the framework, practical examples and registration information together for students, teachers, institutions and potential licensing partners.
Copyright Registration
- Registration No.
- L-99471/2021
- Registered
- 15 February 2021
- Author
- Ejaj Abubakar Rangunwala
- Authority
- Government of India
Free learning and future digital resources
Use the free Accounting Logic System™ lessons now. Separately developed premium practice packs and reusable institutional licensing resources will only be presented as available after completion, accounting audit and delivery verification.
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