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In Episode 2 of the Read Financial Statements series, we move from definitions to true understanding of the Balance Sheet. This video explains: ✔ What Assets, Liabilities, and Equity actually represent ✔ The Accounting Equation (Assets = Liabilities + Equity) ✔ How every financial transaction impacts the Balance Sheet ✔ Why the Balance Sheet always remains balanced Using simple business examples, you will see how common transactions—such as capital introduction, borrowing, asset purchase, and expenses—change the structure of the Balance Sheet without violating the accounting equation. This episode is essential for: Equity investors & fundamental analysts MBA / PGDM students Working professionals in finance & non-finance roles Anyone who wants to think in Balance Sheets, not memorise them 📌 Next in the series: We will start reading the Balance Sheet line by line from an Indian company’s Annual Report. 👉 Watch Episode 1 before this video for better continuity.( • Ep 1 | Introduction to Annual Report (Brit... ) 👉 Subscribe to follow the complete Read Financial Statements series. Trainer - Linkedin - / gouravmaharshi