Hello Friends, Title pad kar apko pata chal hi gya hoga ki aaj hum kis topic ke bare me baat karne wale hai or es article me mai apko step by step samjaunga ki kaise hum Balance sheet ko finalize krte hai apne deka hoga ki adhiktar C.A hi b.s ko finalise krte hai dosto ek baat hmesha apne mind me bitha kar rakhna ki chahe apke pass Degree naa ho par wo kahte hai naa ki hame degree lene ke liye nahi knowledge lene ke liye padna hai or ek baat m btau apko ki experiance or knowledge hi apko success dila skti h bina knowledge ke kuch nahi h bhaiyo.
Subject:- Balance Sheet Finalisation kaise kare tally me by practicle with journal entries.
Dosto sabse pahle tho aap jis company ka balancesheet finalize kar rahe hai uski Balance Sheet ko open karna hai or jo vha jis jis item ka for ex. Sundry Creditor, Sundry Debtor, Assests, Liablities jo bhi hai sbka closing balance dekhna hai or new financial year me chada dena hai ab wo aap kaise karoge tho aap step by step dekhte raho.
Most Important:- Golden Rules Of Journal Entries
Step1.
First apko ALC press karna hai ye tally ki short form hai ledger ko alter /change krne ki yha se aap sbhi ka opening balance chadaoge.
- A - Account Info.
- L - Ledger
- A - Alter
Alter me jane ke baad apko jis bhi ledger ya jo bhi apki party h ya fir koi debtor ho creditor ho ya capital ho unka opening balance chadana hai aapko usko select krna hai or fir niche opening balance dikhayi dega apko vha par apna last closing balance dalna hai wo apka new financial year new opening balance kahlayega.
Apke jitne bhi ledger hai unka last financial year ka closing balance lekar new financial year me dal dena hai.
Step2.
Fir apko seedha apna balacesheet me jana hai sabhi ledger ka opening balance chadane ke baad & then apko ye check krna hai ki sabhi ka opening balance apne sahi se chadaya hai ya nahi ye apko manually dekhna pdega or sbse phle tho m kahunga aap apna BANK ko dekhe last financial year me apka bank closing kiya tha or fir apko apni PASSBOOK me dekhna hai agar koi difference nahi ho yani ki closing balance apki tally me or passbook me 31 march ka match hota hai tho fir theek hai agr theek nahi hai tho apko BRS [BANK RECONSILATION STATEMENT] banana pdega
Step3.
& Then apko dekhna hai apna CASH ledger ki kahi apka cash ledger kisi months me negative tho nahi jaa raha hai iske liye aap balance sheet me jakr cash ko select krna hai or fir vha aap months wise dekhe ki apka cash kani CR tho nahi hai agr kahi cash CR hai tho apko theek krna pdega apko particular us us date me jakr theek krna hoga
IMP NOTE:- Dosto kiyaa aap jante hai ki Tally Software me Bank Ki entries reverse hoti hai for ex. maan ligiye aap bank me rupees jama karwate hai tho Credit side jama hote hai rupees or Tally me agar aap jaoge or dekoge bank me tho apko DEBIT side me jama dikhenge.
Step4.
Dosto itna sab karne ke baad apko Trading a/c or profit and loss account dekhna hai ki apka P & L A/c me kitna Net Profit ka ratio hai percentage me. Apka net profit same hi hona chahiye new financial year me thi thoda bahut aage chla jye tho chlega.
Dosto agar apne kisi customer se advanced bhi liya hua hai tho aapko Adjustment entries marni pdegi or jis trah aap adjustment entry kroge chlo jante hai apko Sabse phle Journal Voucher - F7 me jana pdega.
Apko fir create karna hai ek ledger - Advanced From Customer Ab apko sochna pdega ki ye kis group me ayegi tho dosto ye current liabilities me ayegi. Itna sab krne ke baad apko adjusment entry leni hai for ex.
Apne Sundry Debtor Me Credit balance nikal raha hai iska matlb hai ki apne customer se advanced liya hua hai tho apko sbse pahle jaise ki apne MR. Rohit Or Mr. Sharvan se advanced liya hua hai tho apko entry krni hai
- Rohit A/c
- Sharvan A/c
- To Advanced From Customer
- Rohit [Jo ki assest hai or ye increase ho rahi hai tho hum isse Debit krenge ]
- Sharvan [Ye assests bhi hamari increase ho rahi hai then isse bhi debit kro]
- Advanced from customer [Isko credit kro bcoz ye hmari liabilities hai or ye bhad rahi hai or liabilities bhadti hai tho hum Credit krte hai]
Tho es trah se apko adjusment entry krni hai ab apni entry bnane ke liye sabhi ledger kis group ke under aate hai ye smnja pdega fir apko us hisab se golden ruless ka dhyan rakhkar entry krni hai. Issi trah se apko Sundry Creditor ki entries marni hai.
Agar Sundry creditor me hamari books me Debit Me kuch balancesheet show ho tho iska matlb hai ki hamara kuch rupees unki traf nikalta hai ab socho apne unko advance me rupees de diye. Jo ki Prepaid For Supplier Ke naam se ledger bnanaa hai or Current Assests ke under
For Ex. Maan ligiye apne Rohit party ko advance me 5000 rupees jyda de diye tho apko entry leni h. Journal Voucher me.
- Debit Credit
- Prepaid For Supplier A/c 5000
- To Rohit A/c 5000
Prepaid For Supplier :- Isko hum debit krenge bcoz hmari assests hai ye or assests jab increase hoti hai tho hum Debit krenge.
To Rohit A/c:- Isko hum credit krenge
Soo friends khatm karta hu ye post or es post me kuch sikhne layak hai tho ye hai ki hum Adjustment entries kaise le dosto accounts me entries hi h sbse jyda important so friends agar apko es post me koi preshani ho ya koi question ho es post se related tho aap muje comment me pooch skte ho mai apki puri help krunga. Ek baat important hai ki aapko journal enties bahut hi acche se aani chahiye or entries tabhi acche se ayengi jab aapko unka nature pata hoga
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