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🎮 Interactive Learning Module

1. Accounting Equation Visualizer

Watch how each transaction affects the accounting equation: Assets = Liabilities + Owner's Equity

$100,000
Assets
$60,000
Liabilities
$40,000
Owner's Equity
✓ Equation Balanced

Select a transaction to see its impact:

1. Purchased equipment $5,000 on account
2. Owner invested $3,000 cash
3. Paid creditors $2,000
4. Paid rent $1,000
5. Received service fees $4,000 cash

2. T-Account Drag and Drop Exercise

Drag transaction items to the correct side of the T-accounts (Debit or Credit)

📌 Transaction Scenario

Company purchased office supplies, paid $500 cash

Hint:

  • Office supplies are assets, increase recorded as debit
  • Cash is an asset, decrease recorded as credit

📦 Drag and Drop Zone

Office Supplies $500 (Debit)
Cash $500 (Credit)
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