About the Author
Ejaj Abubakar Rangunwala
M.Com. · B.Ed. · D.B.M.
Commerce educator, author and founder of Rangunwala Academy, focused on making the foundations of accounting easier to understand through logic.
Teaching experience shaped into a practical system
For more than 20 years, Ejaj Abubakar Rangunwala has taught the basics of accounting. Over a decade of classroom observation, explanation and refinement led to a modified framework for debit and credit that directly addresses the points where beginners most often become confused.
Teaching philosophy
Students learn more confidently when every entry can be explained by a consistent reason. The goal is to replace mechanical memorisation with a clear sequence of identification, classification and application.
Educational mission
Rangunwala Academy develops simple, structured and multilingual accounting resources for students, self-learners, teachers and educational institutions.
The Accounting Logic System™
Transactions → Journal → Ledger → Trial Balance → Final Accounts
The learning journey begins with the types of accounts, then builds an understanding of debit and credit, applies the Modified Golden Rules and continues through the complete accounting cycle.
Copyright-registered contribution
The article Modification in the Golden Rules for Debiting & Crediting the Accounts in Double Entry Accounting System for Better Understanding is registered with the Government of India under Registration No. L-99471/2021, dated 15 February 2021.
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Rangunwala Academy · Clear foundations for accounting and commerce education