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Under which concept, Owner of business is treated as creditor to the extent of his capital?

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Separate Entity concept.
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Why are rules of debit and credit same for liability and capital?
According to the accounting entity concept, business is seperated from its owner.So the investment made by the owner (ie capital) is the fund that is to be repaid to the owner itself, at the very last...
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What is the difference between Cash & Cash Equivalent?
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difference b/w cash & cash eqivalant..
Cash is basically the money that is available with us in liquid form.And cash eqivalent are those items which can be converted into liquid form as and when required like fixed deposit ,they can be converted...
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