ONE IDEA AT A TIME

A little curiosity.
A clearer perspective.

Commerce puzzles, common mistakes and simple explanations. Explore the learning series, then watch Gagan’s reels on Instagram.

THE OFFICIAL REELS CHANNEL

@babelgagan

Hindi-English explanations with the same question-first spirit as the classroom.

Watch reels on Instagram

EXPLORE THE SERIES

Find your kind
of learning moment.

These cards introduce the teaching formats. Open “Try the idea” for a quick concept, or visit the Instagram channel for videos.

6 series shown

COMMERCE PUZZLE

Pause before the entry.

A small transaction. A surprisingly useful question.

Try the idea

What changes when a business buys furniture in cash?

Start with the asset swap. The home-page puzzle shows the reasoning.

Explore the written lesson ↗

SPOT THE MISTAKE

One wrong step changes everything.

Look beyond the final number to the reasoning behind it.

Try the idea

Why is depreciation not a cash payment?

Separate expense recognition from payment. Work through the depreciation sheet.

Explore the written lesson ↗

EXPLAIN LIKE I’M 10

Big ideas. Familiar examples.

Make a concept easier to explain in your own words.

Try the idea

What does the accounting equation actually say?

Every asset has a source of finance: liabilities, owner’s capital, or both.

Explore the written lesson ↗

THIS VS THAT

Similar words. Different jobs.

Compare concepts that are easy to confuse.

Try the idea

Charge against profit or appropriation of profit?

A charge helps determine profit; an appropriation explains how that profit is allocated.

Explore the written lesson ↗

5-SECOND CHALLENGE

Think fast. Then explain slowly.

A quick answer is the beginning of the lesson.

Try the idea

Rent paid in cash. Which account is debited?

Rent A/c is debited: the expense increases. Cash A/c is credited.

Explore the written lesson ↗

EXAM PREPARATION

Review the error. Improve the method.

Turn a test into a better plan for the next question.

Try the idea

What should you do after reviewing a test?

Name the repeated error and practise one similar question independently.

Explore the written lesson ↗

LET’S FIND YOUR NEXT STEP

What should I
explain next?

Send your class, topic and the part that is confusing you.