Trading Account (व्यापार खाता) Kiya Hota Hai [Rules For T Account]

Hello Friends, Today apke saath share karne jaa raha hu ki Trading Account kiya hota hai or kaise banaye jata hai iske kiya fayde hai or ye kyo jaruri hai dosto mai apko btadu ki Income Statement ke under hum 2 accounts ko divide kar dete hai jisme ki first account ko hum TRADING ACCOUNT ke naam se jante hai jisse hum hindi me व्यापारिक खाता bhi kahte hai or dusre account ko hum PROFIT & LOSS ACCOUNT kahte hai dosto kiya difference hai en dono accounts me tho chlo jante hai ki kiya hai ye sb.

What Is Trading Account & How To Prepare It?

Trading Account also known as "T Account" kyoki ye T FORMAT me banaya jata h iske ek side me hum DR entry likhte hai or dusre column me hum CR ka column banate hai bahut hi kam log jante hai DR/CR Ki full form DR - Debit Record | CR - Credit Record ye tho pata chal gya ki hota kiya hai cr dr but inke rules or jo ledger kis group ke under hai ye tab tak nahi pta chlega ap kuch nahi smaj skte tho agr jaana chhte hai cr/dr ke bare me tho ye post read kre. Golden Rules Of Accounting Trading account me Debit side kon si Entry ki jati hai or CR side kon si entry ki jati hai tho iske bare me hum apko bata rahe hai.

Note:- Trading account me hum Goods ke manufacture se or goods ke purchase or sales se related jitni bhi entry hoti hai wo sab record karte h. Trading Account Gross Loss / Gross Profit show krta hai.

Gross Profit:- Agar Credit side > Debit side se jyda ho tho Gross profit hota hai Ab m explain krta hu - Credit side me apki Sales likhi jati hai or Closing stock or Debit side Sare Direct exp likhe jate hai goods ke manufacture or sales purchase se jo bhi Direct exp ho wo sab likhe jate h. Agar apki Sales+Closing Stock yani ki Credit side apki Debit side se adhik hai tho aapka Gross Profit hota hai Or Gross Profit ko aap Profit & Loss Account me T/F krte hai wo bhi Credit side dosto mai apko format bhi dunga so don't worry apko bahut hi good way se explain krunga.

Gross Loss:- Simple hai friends, Gross profit ka Reverse hi Gross Loss hota hai Debit Side > Credit Side Now you understand this dosto apka debit side agar credit side se jyda hoga tho simple apko Business me loss hi hoga suppose that, Aapki Debit side jisme , Purchase, Wages, & much more for ex. All direct exp likhe jate hai agar expense apki sales se jyda honge tho simple hi apko loss hi hoga. Jise hum Gross Loss kahte h.

Which Entries In Written Debit [DR] Side Of Trading Account

To Opening Stock
To Purchase
Less:- Purchase Return Or Return Outword
To Wages
To Wages & Salery
To Direct Expense
To Carriage
To Carriage Inwards
To Carriage On Purchase
To Gas, Fuel & Power
To Fright, Octroi & Cartage
To Manufacturing Exp, Productive Exp
To Factory Exp Like:
Factory Lighting
Factory Rent
To Dock charges & clearing charges
To import Duty or custom duty
To Royalty
To Gross Profit [T/F to P & L A/c (Profit & Loss A/c)]

Which Entries In Written Credit Side [CR] Of Trading Account

By Sales
Less: Sales Return Or Return Inwards
By Closing Stock
By Gross Loss ( If Any Transferred to Profit & Loss A/c )

Note:-

Agar aap Trading Account bana rahe hai tho "For The Year Ended" likhe kyoki ye ek pure financial year ke liye banaya jata h na ki kisi ek din ke liye. Direct Expense mean expences debited to the Trading A/c

Dr Side Explain - Step By Step

To Opening Stock: Kiya hota hai ye dosto previous financial year jo bhi goods apka bina bika hua rah gya tho wo new financial Opening stock kahlata hai for ex. 1-4-2018 to 31-3-2019 ka closing stock apka 1-4-2018 to 31-3-2020 me Opening Stock kahlayega. Opening stock me kiya kiya Include krte hai:-

Opening Stock of raw material [Kacche Maal ka opening stock ho skta h]
Opening Stock of finished goods [Jo Goods tyar ho gya hai wo v opening stock hota h]
opening stock of semi-finished goods [Jo Goods abhi bana nahi h means Jo ban raha hai wo v opening stock hota hai]

Purchase & Purchase Return:- Aap apne business me Goods ko sale karne ke liye supplier se goods purchase krte hai or jab aap Purchase kiya hua Goods apne supplier ko return krte hai tho usse Purchase Return bolte hai isse hum purchase me se less kr dete hai.

Direct Expense:- Dosto ye bahut hi important hai tho chlo jante hai kiya hota hai Direct Expense maan ligiye aap koi goods bana rahe hai tho apko Raw material bhi lena pdta hai usse factory me store krke rakhna pdta hai or factory me labour ko Wages bhi di jati hai or factory Lighting bhi dena hota hai ye sabhi direct expense hi hai simple me kahu tho maal ko banane ke liye jitna bhi exp hota hai wo sab direct exp kahlata hai.

Carriage:- Maan ligiye apne Raw material [Kaccha Goods] purchase kiya or usse apne Vyaparik place yani ki factory jaha apka maal purn tarike se tyar hoga vha tak lane me [भाड़ा] bhi dena hota hai esliye ye bhi direct exp mankar Trading account me Debit side likh denge. Note:- agr kisi Assets ko aap apne personally use ke liye purchase krte hai or factory me late hai tho ye exp apke trading acount me nahi likha jyega blki Assest ki cost me hi include kr diya jyega.

Manufacturing Exp:- Maal ke निर्माण me jo bhi exp hota hai usse hi manufacturing exp bolte hai for ex. Water , coal, gas, fuel sabhi par exp krna pdta hai tho ye bhi DR side likhe jyenge.

Dock Charges:- Dosto apka Goods Samunder ke raste se bhi jahaaj dwara aa skta hai tho jo maal ke aayat par charges lagta hai usee hi dock charges kahte h.

Import Duty:- Jab maal ka aayat kiya jata hai ya fir niryaat kiya jata hai tho bhi sim sulk ko DR Side likhte hai.

Octroi:- Chungi jisse bolte hai jab maal ko nagar ki sima me laaya jata hai tho nagarpalika ko Octroi di jati h.

Royalty:- Jab koi Khaan kiraye pr li jati hai kuch samay ke liye tho khaan ke malik ko Royalti di jati h agar ye Productiion se related hai tho Trading account ke Dr Side me likha jyega yadhi sales se related hai tho Profit & Loss account me likha jyega.

Trading Account Ke Credit Side Me Kiya Kiya Likha Jyega.

Sales:- Dosto isme Cash Sales & Credit Sales [Nakad or Udhar Sales] dono hi include hoti h.

Closing Stock:- Financial year me jo Goods bina bika hua rah jata hai usse hi closing stock kahte hai.

Read More:-

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Dosto aaj ki ye post Trading account ke bare me thi [Trading Account (व्यापार खाता) Kiya Hota Hai [Rules For T Account] dosto iski jruat apko accounting me bahut jyda pdegi or ye 1st account hota hai kyoki isme sare direct exp likhe jate hai business se related iske baad hi Profit & Loss account banaya jata hai agar aap es account ko banane me glti kr doge tho apka Profit & Loss account bhi glt bnega jisse ki apki balance sheep bhi glt hi hogi. tho friends es article me maine bahut hi acche se apko define kiya hai agar fir bhi aap es post se related kuch poochna chahte hai tho muje comment jrur kare. Mai apki problem solve krunga.