illustrate different kinds of events, three more transactions have been added · Part 4

Machinery , , + , , , ( , ) , , , , , , + , + , , , , + , , Total , , , , Transaction (iii) It affects assets side only. The composition of the asset side changes. Cash decreases by Rs. , , and by the same amount bank increases. Liabilities + Capital + Inventory + Plant and + Bank Machinery , , + , + , , , , + , , ( , , ) + , , , , + , + , , + , , , , + , , Total , , , , Transaction (iv) It affects assets side only. The composition of the asset side changes. Furniture increases by Rs. , , and by the same amount bank decreases. =Liabilities + +Inventory + Plant and + Bank + Furniture Machinery , , + , + , , + , , , , + , , ( , , ) + , , , , + , + , , + , , + , , , , + , , Total , , = , , Transaction (v ) It affects Cash and Inventory on the assets side and liability on the other side. There is decrease in cash by Rs. , and increase of inventory of goods by Rs. , , on the assts side of the equation. Liabilities increases by Rs. , . = Liabilities + + Inventory +Plant and + Bank + Furniture Machinery , , + , + , , + , , + , , , , + , , ( , ) + , , , , , + , , + , , + , , + , , , , + , , Total , , = , , Transaction (vi ) It affects Cash and Inventory on the assets side and capital on the other side. There is an increase in cash by Rs. , and decrease in inventory of goods by Rs. , on the assets side of the equation. Capital increases by Rs. , . Liabilitie + + Inventory + Plant and+ Bank + Furniture Machinery , , + , , + , , + , , + , , , , + , , , + ( , ) + , , , + , , + , , + , , + , , , , + , , Total , , = , , Transaction (vii ) It affects Debtors and Inventory on the assets side and capital on the other side. There is increase in debtors by Rs. , , and decrease in Inventory