Accounting Equation:

The accounting equation is a fundamental principle in accounting that represents the relationship between a company's assets, liabilities, and owner's equity. It can be expressed as:

Assets = Liabilities + Owner's Equity

This equation shows that a company's assets are funded by either liabilities (debts) or owner's equity (investments or retained earnings).

Now, let's analyze the given transactions and their impact on the accounting equation:

a) Anish Bansal started the business with rupees 8,00,000:
This transaction increases the owner's equity as Anish Bansal invests capital into the business. Therefore, the accounting equation becomes:

Assets = Liabilities + Owner's Equity
Assets = Liabilities + 8,00,000

b) Opened a bank account by depositing rupees 1,50,000:
This transaction increases the company's assets (bank account) and also increases owner's equity as it is funded by the owner's investment. The accounting equation becomes:

Assets = Liabilities + Owner's Equity
Assets = Liabilities + 8,00,000 + 1,50,000

c) Goods purchased from M/s Nitish Traders rupees 1,00,000 by cheque:
This transaction increases the company's assets (inventory) and decreases its liabilities (accounts payable). The accounting equation becomes:

Assets = Liabilities + Owner's Equity
Assets = Liabilities + 8,00,000 + 1,50,000 + 1,00,000
Liabilities = Accounts Payable - 1,00,000

d) Rent due to landlord Mr. Dikshansh rupees 12,000:
This transaction decreases the company's assets (cash) and also decreases owner's equity as it is an expense. The accounting equation becomes:

Assets = Liabilities + Owner's Equity
Assets = Liabilities + 8,00,000 + 1,50,000 + 1,00,000 - 12,000

Summary:
Based on the given transactions, the accounting equation can be summarized as follows:

Assets = Liabilities + Owner's Equity
Assets = Liabilities + 8,00,000 + 1,50,000 + 1,00,000 - 12,000

It is important to note that this is a simplified representation of the accounting equation based on the given transactions. In reality, there may be additional transactions and adjustments required to accurately reflect the financial position of the business.