🧪 The Markovnikov’s Rule

$$CH_3-CH=CH_2 + HBr \longrightarrow CH_3-CH(Br)-CH_3$$

The Rule: In the addition of a protic acid ($HX$) to an asymmetric alkene, the acid hydrogen ($H$) attaches to the carbon with the greater number of hydrogen atoms, while the halide ($X$) group attaches to the carbon with the greater number of alkyl substituents.

"The rich get richer."

Note: Essential for solving reaction mechanisms in Class 12, JEE, and NEET Prep.

Concept of the Day Archive

Class 11 Accountancy - Journal

📘 Class 11 Accountancy

Topic 1: Journal

(d) Meaning of Journal

A Journal is the book of original entry in which all business transactions are recorded in chronological order.

Also known as: Book of Original Entry

(a) Classification of Accounts

Accounts are classified into three types:

Personal Account – Related to persons, firms, companies
Real Account – Related to assets and properties
Nominal Account – Related to expenses, losses, incomes, gains

Examples:

Ram’s Account → Personal
Cash Account → Real
Salary Account → Nominal

(b) Double Entry System

This system states that every transaction has two aspects:

Debit (Dr)
Credit (Cr)

Every debit has a corresponding credit.

(c) Rules of Journalizing

Traditional Approach

Account Type	Debit Rule	Credit Rule
Personal	Receiver	Giver
Real	What comes in	What goes out
Nominal	All expenses & losses	All incomes & gains

Modern Approach

Type	Debit	Credit
Assets	Increase	Decrease
Liabilities	Decrease	Increase
Capital	Decrease	Increase
Income	Decrease	Increase
Expenses	Increase	Decrease

(e) Format of Journal

Date	Particulars	L.F.	Debit Amount	Credit Amount
--	--	--	--	--

(f) Journal Entries

1. Simple Entry

Transaction: Started business with cash ₹50,000

Entry:

Cash A/c Dr. 50,000
To Capital A/c 50,000

(Being cash introduced in business)

2. Compound Entry

Transaction: Purchased furniture ₹10,000 and paid carriage ₹500