One of the wonders in accounting concept is Dual Aspect concept. This is the foundation of the very important Double Entry book keeping.
This has a far reaching consequence in preparation of all financial statements including ledger creation.
Take a look at this important concept in the video given here
For any help with preparation of CA foundation , CA CPT exam, use Prof Ved's Video lectures. Thousands of successful students will strongly recommend you these video classes.
It's easy to place order at CAKART. just give a missed call at 9980100288