Free Hindi–English accounting videos | Rangunwala’s Academy

Accounting Video Lessons — Watch, Understand, Practise

Learn the logic of Debit and Credit, Journal Entries and other Commerce concepts using short, practical examples. Each published video is paired with a written explanation, a verified journal entry and extra practice on this website.

Now watching: Cash Deposited into Bank — Is it Income?

A business deposits ₹12,000 from its own Cash into its own Bank account. The money changes form from one asset to another; no income is created.

Correct Journal Entry: Bank A/c Dr. ₹12,000; To Cash A/c ₹12,000. Opening Cash ₹40,000 + Bank ₹15,000 = ₹55,000. After transfer, Cash ₹28,000 + Bank ₹27,000 = ₹55,000.

Practice: Business Cash ₹5,000 is deposited into its own Bank account. The Bank A/c is debited ₹5,000 and Cash A/c is credited ₹5,000.

Read the complete Cash-to-Bank video lesson • Watch more videos on YouTube

New video: Owner Capital vs Income — ₹50,000 Journal Entry

Owner ने ₹50,000 business में लगाए, तो वह Sales या Income नहीं, बल्कि Capital है. Journal Entry: Cash A/c Dr. ₹50,000; To Capital A/c ₹50,000. Read the logic, difference between Capital and Income, and three practice examples in the complete Hindi–English video lesson.

New video: Supplier Part Payment — Why Debit the Supplier?

Supplier से ₹8,000 का Furniture credit पर खरीदा था; अब ₹3,000 cash pay किए. Journal Entry: Supplier A/c Dr ₹3,000; To Cash A/c ₹3,000. The Supplier liability decreases to ₹5,000, and Furniture is not debited again. Read the complete Hindi–English Supplier Payment lesson with worked practice; then learn the accrued-expense adjustment in the Outstanding Salary ₹4,000 video lesson by Ejaj Abubakar Rangunwala, Rangunwala’s Academy.

New video: Customer ₹12,000 Payment — Debtor Collection, Not New Sales

Arjun से ₹20,000 पहले से receivable थे. ₹12,000 cash मिलने पर Cash A/c Dr. ₹12,000; To Arjun A/c ₹12,000. Remaining receivable ₹8,000; Sales फिर credit नहीं होगा. Read the complete Hindi–English customer collection lesson and checked practice — Ejaj Abubakar Rangunwala, Rangunwala’s Academy.

New video: Outstanding Salary ₹4,000 — Accrued Expense & Liability

₹4,000 salary employees ने earn की है, लेकिन business ने अभी pay नहीं किया. Under accrual accounting, Salary Expense A/c Dr. ₹4,000; To Outstanding Salary A/c ₹4,000. Expense और liability बढ़ती हैं; no Cash or Bank account is affected until payment. When paid later by bank, debit Outstanding Salary and credit Bank. Read the full Hindi–English lesson, worked example and three practice answers by Ejaj Abubakar Rangunwala, Rangunwala’s Academy.

English Accounting Shorts

Natural-English adaptations are being developed for learners worldwide while Hindi–English remains the primary channel language. The first English Short explains a common question: depositing business cash into the same business’s bank account does not create income. Entry: Bank A/c Dr ₹12,000; To Cash A/c ₹12,000. Read the complete Cash–Bank lesson and practice answer. New English videos will be added here only after their finished media and public status are verified.

ACCOUNTING LOGIC SYSTEM™ — Three-Language Book Video Series

The original book is being prepared as a sequential cinematic learning series in three separate tracks: English, हिन्दी and ગુજરાતી. Public episode numbering begins only with Chapter 1, Topic 1; later-page production tests are not Episode 1. Every book episode must pass exact-original, accounting, readability and author-attribution checks before its script, video or Short is published. Contact sheets are review indexes, not final production sources. Follow the verified book pathway on the ACCOUNTING LOGIC SYSTEM™ learning hub. Episodes will appear here only after the finished media and public URLs are verified.

Start Chapter 1 in Your Language

Read the same checked Chapter 1 companion lesson before the cinematic episode is released:

More Accounting Video Lessons

Already published: Outstanding Salary — ₹4,000 Accrued Expense, Supplier Part Payment — Liability Debit, Owner Capital vs Income, and Cash Deposited into Bank. Future Hindi–English lessons are planned on Customer Collections and Drawings versus Business Expenses. New videos appear here only after their public YouTube publication is verified.

Continue the Full Learning Path

New cinematic video: A Shopkeeper’s Mystery — Sales ≠ Profit

बिक्री और profit एक नहीं हैं. Learn the difference between sales, cost of goods sold and expenses in the full Hindi–English cinematic video lesson, journal entries and practice. Original lesson by Ejaj Abubakar Rangunwala, Rangunwala’s Academy.

New video: Drawings vs Business Expense — ₹5,000. Owner के personal withdrawal को business expense मत समझिए. Drawings A/c Dr ₹5,000; To Cash A/c ₹5,000 (cash withdrawn for personal use). Read the full Hindi–English video lesson and practice or watch the published YouTube Short. Accounting Logic System™ and Premium Practice Resources provide related learning pathways.

Videos and educational explanations by Ejaj Abubakar Rangunwala, Rangunwala’s Academy. Learn in English, हिन्दी and ગુજરાતી. This page is updated as new original lessons are released.