- ledger in tally in hindi
- ledger meaning in hindi
- what is ledger in tally
- ledger book kaise banaye
- ledger kaise banaye
- खाता बही की परिभाषा
- खाता बही के नियम
खाता-बही (Ledger) क्या है ? - Prepare, Example, Rules
Ledger क्या है - Jab bahut sare accounts ek hi book me rakhe jate hai tho ham unko ledgers kahte hai.
Example:-
Maan ligiye hamne journal me cash se related jitni bhi transaction record ki hai unko ham chaant lenge fir ham 1-1 entry karke uski posting Cash A/c (Ledger) me kar denge. Isi trah ham journal ki sabhi entries ko classify karke unki posting usse related accounts/ledger me kar denge. Posting karne se pahle mai apko bata du ki Kisi bhi accounts ke 2 sides hote hai DR OR CR Side
Dr- Isko ham left side me likhte hai
Cr- Isko ham right side me likhte hai.
Isko ham ek Ex. ki help se hamjenge.
- Ram se hamne 10000 Rupees udhar liye or usko tukdo me rupees chuka diye. ( Ye hamari transaction hui hai)
Kuch es tarah se Ram ka account banega ab samaj lete hai kis tarah se ham Ledger से Journal में Posting कैसे करे
RAM A/C
Sabse pahle ham iski journal entry banayenge kyoki usse samajne me aashani hogi agar apko journal entries banane me problem aati hai tho aap hamri es post ko read kare Golden Rules Of Accounting In Hindi.
- Jab hame ram se rupees received huye hai tho hamne Credit side likha hai
- Jab hamne ram ko payment ki hai tho hamne Debit Side likha hai
Cash (Dr) 10000
To Ram A/c (Cr) 10000
Journal Entries Kaise banegi Jane.
Cash ko ham Debit krenge means debit side likhenge (Real A/c ke rules ke accourding Debit what comes in hota hai)
Ram ko ham credit krenge kyoki (Personal account ke rules ke accourding Credit the giver hota hai)
Jaisa ki image me dikhaya gaya hai hamne BY CASH ko Ram A/c ke CR me likha hua hai kyoki Ram A/c tho credit hai Or Cash hame Received ho raha hai isliye ham Cash A/C(DR) Ram A/C (Cr) krenge.
Ab baat aati hai ki ham ram ko payment bhi tho krenge wo bhi tukdo me kis tarah se ham ram ko payment krenge or kiya entry bnegi dekiye.
Ram (DR) xxx
To Cash A/c (CR) xxx
Ram (Debit the receiver "Accourding to personal A/c"
Cash (Credit What Goes Out "Accourding to Real A/c"
Jaisa ki image me dikhaya gaya hai Ram A/c ko hamne debit kiya hai or TO CASH likhkar (Ram account ke Dr side me) hamne ram ko payment kardi hai.
Es tarah se ham each & every entries ko usse related account me same issi tarah se Daal denge But apko Pata hona chahiye ki journal entries kaise banti hai or iske liye apko Practise ki jarurat hogi .
Ledger Se Journal Me Posting Kaise Kare
Example 2 - Aap dek sakte hai kis tarah se ham transsaction ko journal me record karte hai. Yaha par journal me 1 Entry apko dikhayi gayi hai jo ki Capital A/c se related hai.
Cash A/c (dr) - 100000
To Capital A/c (cr) - 100000
Being business started with cash
Es entries me Cash ko Debit kiya hua hai or apko pata hona chahiye ki cash ko kab debit kiya jata hai (Debit what comes - Real a/c) Means business me cash aaya hai tho hamne Cash ko debit kardiya.
Capital ko hamne cr kiya hua hai apko pata hona chahiye (Capital a/c - Personal) a/c hai kyoki capital hame kisi person se received ho rahi hai or (Credit the giver - personal a/c) apko pata hi hai.
Meaning Of The entry - Business ko 100000 rupess se start kiya gaya hai means 100000 rupees capital ke rup me hame received huye hai.
Es tarah se ham capital account banayenge or es tarah se es account me posting ki jyegi
Business me cash aaya hai or capital bhad gayi hai isliye cash dr | capital cr krenge or aap dek skte hai image me hamne BY CASH (Isko dr) hi kahte hai [BY - Debit] [TO - Credit] ki kiya hua hai kyoki businees me cash aya hai or capital increase hui hai (Or apko pta hona chahiye capital increase hoti hai to Cr. hi hoti hai or agar capital kam hoti hai tho DR) karte hai.
Isi tarah se aapko sabhi entries ki posting unse related account me kar deni hai or fir unka dono sides (Dr or Cr) ka hame Add karna hai or fir unka differences karna hai yehi us account ka balance kahlata hai. [Jis side ka add jayda aata hai usme se dusri side ka add ko - (Substract) kar dete hai]
Aap es image me dekhe Ye (Cash Account) hamne banaya hai or journal se es Account/Ledger me posting ki hai ab Jab hamne dono sides ka total kiya tho Cash acocunt ka (DEBIT) side ka total Credit side se jayda tha 175000 OR CREDIT side ka total 88100 hai ab ham 175000-88100 = 86900 kar denge ab hamra balance Debit side ka 86900 nikla hai. Ham kah skte hai ki hamara cash balance 86900 hai.
Cash A/c (Debit) - Es side ka matlb hai ki hamko cash received hua hai apko pta hona chahiye Debit what comes - Real A/c [Cash ek real account hai]
Cash A/c (Credit) - Credit what goes out "Business se cash gaya hai tho isko ham Credit what goes out - Real A/c" ke Acc Credit krenge.
Journal Se Ledger me posting kaise kare - Important Tips
- Sabse pahle apko transaction me jo accounts affected ho rahe hai unka pata karna hai.
- Jo account affected ho rahe hai wo kis type ke hai (REAL, PERSONAL, NOMINAL) ye pata kare.
- Ab golden rules of accounting ke accourding inko DR, CR kare Journal Me.
- Fir apko Jo accounts affected ho rahe hai unka Ledger banana hai. Or Fir unme balances likhne hai jaisa ki apko maine uper bata diya hai or images ke saath bataya hai.
Hamne Apko es post me bataya
ledger in tally in hindi, ledger meaning in hindi, what is ledger in tally, ledger book kaise banaye, ledger kaise banaye, खाता बही की परिभाषा, खाता बही के नियम
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