Dual aspect concept results in the following accounting equation

The correct answer is C. Capital + Liabilities = Assets.

The dual aspect concept is the idea that every financial transaction has two aspects: a debit and a credit. This means that for every transaction, there

is an increase in one account and a decrease in another account. The accounting equation is a representation of the dual aspect concept. It states that the total assets of a company must equal the total liabilities and owner’s equity of the company.

Option A is incorrect because it does not include liabilities. Option B is incorrect because it does not include assets. Option D is incorrect because it does not include owner’s equity.