The image contains accounting journal entries from Jan 1 to Jan 7. The last entry asks to "account equation."

यहाँ दिइएका कारोबारहरूको आधारमा लेखा समीकरण (Accounting Equation) तल प्रस्तुत गरिएको छ:

लेखा समीकरणको सिद्धान्त: $सम्पत्ति (Assets) = दायित्व (Liabilities) + पुँजी (Capital)$

| मिति (Date) | कारोबार (Transactions) | सम्पत्ति (Assets) | | | | | = | दायित्व (Liabilities) | | + | पुँजी (Capital) | | :---------- | 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