Sunday, May 30, 2021

Journal Entries Examples in Hindi

Aaj ham apko batayenge how to make journal entry in tally in hindi, agar apko golden rules in accounting (debit & credit rules) pata hai tho apke liye journal entry banan mushqil kaam nahi hai agar apne es topic ko kamjor rakha hua hai tho mai apko btau ki apko DOUBLE ENTRY SYSTEM ko dhyan se pad lena hai. Yaha par mai apko Journal Entries Examples HINDI me btaunga.

Journal Entries Examples in Hindi

  1. Siya ram started business with cash 
  2. Purchased goods for cash
  3. Purchase goods from subhash
  4. Purchased Furniture for cash
  5. Sold goods for cash
  6. Sold goods to mahesh
  7. Paid cash to subhash
  8. Received cash from mahesh
  9. Purchased goods from ravi for cash
  10. Purchased goods from ravi
  11. Sold goods to suresh for cash
  12. Sold goods to suresh 
  13. Bough machinery for cash
  14. Withdrew cash from office for personal use
  15. Paid rent
  16. Paid wages
  17. Paid salary to gopal
  18. Received commission
Dosto ab en sabhi transaction ki entry mai batane jaa raha hu but isse pahle mai apko bata du ki GOLDEN RULES OF ACCOUNTING IN HINDI [Personal, Real, Nominal] ye 3 accounts hai inke rules acche se yaad karle. Agar apko rules yaad nahi hai tho aap entry nahi bana paoge.

  • To - Isko Credit Bhi kahte hai
  • By  - Isko Debit bhi kahte hai 

Journal Entries Examples in Hindi
Journal Entries Examples in Hindi

जनरल एंट्री के नियम [जनरल एंट्री कैसे बनाते हैं]:- Images ko dhyan se dekhe ye most important hai kise Debit karna hai Kise Credit karna hai apko rules bataye gaye hai sabhi images me. Image ke left side me jab aap dekhenge tho vaha payenge ki 

Assets 
Expense
Liability
Income
Capital

जर्नल प्रविष्टियां अभ्यास

Cash A/c 50000

    To Capital A/c 50000
( Cash increase ho raha hai isliye DR hua Capital ek personal account hai or iska rules hai credit the giver isliye capital CR hui hai )

Purchase A/c 20000
    To Cash A/c 20000
( Purchase ek nominal account hai or ye ek EXPENSE hai or exp ko ham DR karte hai isliye isko Dr kiya & jab expense karenge tho uska bhugtan hamne Cash me kiya cash ek real account hai so Credit the giver rules ke accourding isko CR kiya. )

Purchase A/c 12000
    To Subhash 12000
Purchase - Nominal Account - Expense hai [Debit All expense & losses] 
Subhash - Personal Account - Creditor hai [Credit the giver]

Furniture A/c 6000
    To Cash A/c 6000
Furniture - Real Account - Debit What Comes [isliye isko dr kiya]
Cash - Real Account - Business se cash gya hai [Credit the giver - isliye CR kiya]

Cash A/c 13000
    To Sales A/c 13000
Cash - Real Account - Business me Cash aaya hai [Debit what comes in]
Sales - Nominal Account - Income hai ye [Cr All income & Gains]

Mahesh  15000
    To Sales A/c 15000
Mahesh - Personal A/c - [Debit the receiver]
Sales - Nominal A/C - Income hai ye [Cr All income & Gains]

Subhash 8000
    To Cash A/c 8000
Subhash - Personal A/c - [Debit the receiver]
Cash - Real Account - Business se cash gya hai [Credit what goes out- isliye CR kiya]

Cash A/c 10000
    To Mahesh 10000
Cash - Real Account - Business me cash aaya hai [Debit what comes - isliye CR kiya]
Subhash - Personal A/c - [Credit the giver]

Purchase A/c 7500
    To Cash A/c 7500
Purchase - Nominal Account - Expense hai [Debit All expense & losses] 
Cash - Real Account - Business se cash gya hai [Credit what goes out- isliye CR kiya]

Purchase A/c 5000
    To Ravi 5000
Purchase - Nominal Account - Expense hai [Debit All expense & losses] 
Ravi - Personal A/c - [Credit the giver]

Cash A/c 12600
    To Sales A/c12600
Cash - Real Account - Business me cash aaya hai [Debit what comes - isliye CR kiya]
Sales - Nominal A/C - Income hai ye [Cr All income & Gains]

Suresh 7000
    To Sales A/c 7000
Subhash - Personal A/c - [Debit the receiver]
Sales - Nominal A/C - Income hai ye [Cr All income & Gains]

Machinery A/c 8000
    To Cash A/c 8000
Machinery - Real Account - Business me machine aayi hai isliye DR kiya 
To cash - Real a/c - Business se cash gaya hai isliye CR kiya.

Drawing A/c 2500
    To Cash A/c 2500
Drawing - Personal A/c- Drawings business ke owner dwara niji paryog ke liye kiya gaya ek exp hota hai isliye isko DR karte hai.
Cash - Real Account - Business se cash gya hai [Credit what goes out- isliye CR kiya]

Rent A/c 400
    To Cash A/c 400
Rent - Nominal A/c- Ye ek parkar ka expense (EXP) hai isliye isko dr kiya.
Cash - Real Account - Business se cash gya hai [Credit what goes out- isliye CR kiya]

Wages  A/c 450
    To Cash A/c 450
Wages - Nominal A/c - Ye bhi exp hai isliye DR kiya.
Cash - Real Account - Business se cash gya hai [Credit what goes out- isliye CR kiya]

Salary A/c 1200
    To Cash A/c 1200
Salary - Nominal A/c - Ye bhi exp hai isliye dr kiya or cash gaya hai tho Cash ko CR kiya
Cash - Real Account - Business se cash gya hai [Credit what goes out- isliye CR kiya]

Cash A/c 200
    To Commission A/c 200
Cash - Real A/c - Business me cash aaya hai isliye Dr kiya
Commission A/c - Commision ek income hai or ye real a/c hai isliye isko Credit kiya.

Important Tips:-

Perosonal a/c ke saath apko *A/C* word likhne ki jarurat nahi hoti jaisek i hamne kuch entries me jaise - Mahesh, Suresh [En sabhi ke saath A/c nahi lagaya hai.]

Apne es lekh me jana Journal Entries Examples in Hindi

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