The modern rule is simple: debit what comes in, credit what goes out — so when capital increases, it's a credit because the business owes more to the owner. But yaar, these textbook rules feel rigid next to my own accounts; when I finally saved enough to buy my first good mic, I entered it as a debit to equipment, but in my heart, it was a credit to my dream. Teaching debits and credits all day, I see they frame value, but my Garhwali tracks remind me real worth isn't just in the ledger — it's in the morning silence that no balance sheet can capture.
#startups#business
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