Golden Rules Of Accounting In Hindi [Debit & Credit Rules]:- Apko pata chal hi gya hoga aaj ka topic kiya hai JOURNAL ENTRIES ke bare me hum baat karenge par journal entries tak pahuchne se pahle ye janna bahut hi jaruri hai ki kaise journal entries banti डेबिट और क्रेडिट एकाउंटिंग hai bahut si videos youtube par mil jyengi article mil jyenge par Fir bhi bacche confusion me pad jate hai ki yaar entries kaise bani hai dosto aapki hi dikkat nahi hai ye. Aksar jo students 11th class me masti aissh jise bolte hai wo lete hai unke liye ye difficult ho jata hai. Par yadhi aap chahe tho kuch bhi difficult nahi hai. Golden Rules Of Accounting क्या है Let's Start
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Journal entries banane se pahle humko ye janna hai ki eske rules hame kiya batate hai kuch jyda difficult nahi hai dosto bss aashan sa hai agar pura article man se padoge tho jyda time apka nahi lunga mai. Simple way me batau tho dosto 3 ACCOUNTS important hai
- Personal Account - व्यक्तिगत खाता
- Real Account - वास्तविक खाता
- Nomical Account - नाममात्र खाता
Important Note:- Accounting ki suruaat ka base yahi hai agar journal entries nahi ayegi tho dosto kuch bhi nahi hai. Agar aap TALLY ERP 9 kisi center se bhi seekhne jaoge tho bhi apko journal entries ka samna karna pdega. Unko samajna pdega. Mai apko advice dunga ki agar aap kisi center se tally sikhne ke bare me soch rahe hai tho aap meri maano tho kisi C.A ke pass Intership ke liye rah jao unke under kaam karo wo apke uper Pressure dalega work krne ka par aap inte Strong ban jaoge ki C.A Ki Degree apke pass nahi hogi par apka experiance Apki Success hogi.
RULES OF PERSONAL ACCOUNTS
Debit The Receiver
Credit The Giver
Iske andar wo accounts aate hai jo kisi Farms, kisi Person Ke Name se, Company, ke naam se khole jate hai personal account kahte hai usse simple way me baat karu tho [Ye accounts ki entries apko jab samaj me ayengi jab aap accounts ko acche se jaan le accounts ka nature pahchan le ab mai apko examble ke saath samjata hu] For Ex.
Entry:- Radhika ने Rohit को 1000 Rupees दिए [Radhika gave 1000 rupees to Rohit]
Es entry me 2 Accounts affected hore hai. ek tho 1. Radhika A/c 2nd. Rohit A/c
Debit Credit
----------------
Rohit A/c 10000
To Radhika A/c 10000
DR- Debit Record
CR- Credit Record
Es Entry me Rohit [Debit The Receiver hai tho hum isse debit kre]
Es Entry Me Radhika [Jo ki rohit ko rupees de rahi hai - Credit the giver isse credit krenge]
Object's Of Personal Account - Dosto personal account se hame ye pata chalta hai ki hame kis person ko kitne rupees dene hai or kisse kitne rupees lene hai.
RULES OF REAL ACCOUNT
Real Account - Wo sab Goods [वस्तु] jiko hum rupees me convert kr sakte hai yani ki jo Business ki Assests hai un accounts ko Real account kahte h For Ex.
- Cash - Cash ek real account hai
- Furniture - Ye bhi real account hai kyoki ye business ki assests hai or isko Sold krke rupees me convert kiya jaa sakta hai.
Debit What Comes In - Jo वस्तु vyapar me aati hai usko debit karte hai.
Credit What Goes Out - Jo वस्तु vyapar se jati hai usko Credit karte hai.
For Ex. - Purchase Furniture Of Rupess 5000
Es entry me Funiture Jo ki Vastu hai wo aa rahi hai Or 5000 (Cash) jaa raha h.
Debit Credit
Furniture 5000
Cash 5000
RULES OF NOMICAL ACCOUNT
Es Accounts me Incomes & Gains | Expenditure & Losses Aate hai
Expences & Loses [Debit Honge]
Income & Gains [Credit Honge]
For Ex. - 5000 वेतन के दिए
Es entry me 2 account affected ho rahe hai
Salery A/c [Expense hai]
Cash A/c [Assests Hai]
Ab humne kaha tha ki Salery hamara exp ho raha hai. tho hum isse debit krenge or Cash Jaa raha hai tho isse Real A/c ke anusar Credit What goes out "CASH" ja raha hai
Debit Credit
Salery 5000
Cash 5000
Dosto ab mai apke sath kuch important table share karne jaa raha hu jisse ki aapko pata chal sake ki kisse debit karna hi kisse credit karna hai dosto ye table bahut hi important hai.
Personal Account - Debit The Receiver
Credit The Giver
Real Account - Debit What Comes In
Credit What Goes Out
Nomical Account - Debit All Expenditure & Loses
Credit All Incomes & Gains
Assests - Assests Increase [Debit]
Assests Decrease [Credit]
Liability - Liability Increare [Credit]
Liability Decrease [Debit]
Capital - Capital Increase [Credit]
Capital Decrease [Debit]
Income A/c - All Income Credit Hoti Hai
Expenditure A/c - All Expenses Debit Hote Hai.
Dosto es post me humne apke liye Golden Rules Of Accounting Hindi me likha hain agar apko ye post acchi lgi tho apne friends ke saath jarur share kriye ap agar apka koi question hai es article se related then aap comment me pooch sakte ho mai apki puri help karunga. Par dosto ek baat jarur kahna chahunga ki apko ye journal entries jab banai ayengi jab tk ap accounts ko acchi trah se pahchanna seekh log for ex. Sundry Debtor kiya hota hai ( sundry debtor usse kahte hai jisko hum udhar good ki supply karte hai or fir usse rupees hame lene hote hai ) esliye ye hamari balance sheet me Assests me dikhaya jata hai. Esliye Ye Kis group head ke antargat ayega ( Sundry Debtor<Assets)
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