Journal Kya Hai [जर्नल से क्या आशय है] - Meaning, Example

जर्नल क्या है (Journal Meaning in Hindi) इसमें हम ट्रांसक्शन कैसे रिकॉर्ड करते है जर्नल में लेखा करने के नियम

Journal

• एकाउंटिंग क्या है
• डबल एंट्री सिस्टम क्या है
• अकाउंट क्या है ये कितने प्रकार के होते है
• गोल्डन रूल्स ऑफ एकाउंटिंग

इस लेख में हम Manual Accounting के प्रोसेस को समझेंगे  इसमें हम सबसे पहले ट्रांसक्शन से प्रभावित होने वाले खातो को पहचानना उसके बाद ये देखना कहते किस प्रकार के है और कौन सा खाता डेबिट होगा कौन सा अकाउंट क्रेडिट होगा और साथ ही आपको बताएँगे की जर्नल किया है और उसमे हम Entries कैसे करते है.

आइये हम समझते है Manual Accounting दोस्तो मैनुअल अकाउंटिंग को समझना बहुत जरुरी है क्योकी भविष्य में जब हम Tally Software पर काम करेंगे तो हमें Journal को समझने में कुछ दिक्कत नहीं आएगी

मान लीजिये हमने कोई Business शुरू किया है जिसमे कुछ कुछ Transaction हुआ है

1. 1 April को हम व्यापार शुरू करने के लिए 100000 Cash Capital हम लेके आए।
2. 5 April को हमने 20000 स्टेट बैंक ऑफ इंडिया में Cash Deposit करके खाता खोला।
3. 6 April को राम शर्मा को Cash 2000 उधार दिए।
4. 6 April को व्यापार के लिए 51000 रुपये का माल नकद  खरीदा।
5. 6 April को हमें जो माल खरीदा था उसका Carriage 100 Cash दिया।
6. जो माल हमने खरीदा था 7 April को उसे 75000 में Cash बेच दिया।
7. 9 April को हमने 10000 cash देकर एक मोबाइल खरीदा
8. 10 April को हमने SBI का 3000 का चेक देकर साइकिल खरीदी
9. 11 April को हमने 5000 CASH अपने Office का Rent दिया।
10. 1 May को हमने मोहन को अप्रैल महीने की सेलरी 5000 State Bank Of India (SBI) के Cheque से दी।
11. 1 May को हमने जो माल किसी व्यक्ति को अशोक ट्रेडर्स से दिलवाया था अशोक ट्रेडर्स से हम उसका Commission 5000 Cheque के थ्रू मिला जो हमने स्टेट बैंक ऑफ इंडिया के खाते में डिपॉजिट किया।
12. 1 May को हमने सुपर मार्केट से 10000 का माल उधार खरीदा 

हमने 1 अप्रैल से लेके 1 मई तक कुछ ट्रांजैक्शन आपको दिखाए है अब हम एन ट्रांजेक्शन के आधार पर मैनुअल अकाउंटिंग के तरीके को Step by Step समज लेते है।

सबसे पहले हमें लेनदेन की प्रविष्टियां जर्नल में करनी होगी। पर उससे पहले आपको पता होना चाहिए की Journal Kya Hota Hain?

(जर्नल प्राथमिक लेखे की पुस्तक को कहते हैं जिसमे व्यापारी द्वारा अपने सोधे की तिथिवार, क्रमानुसार, डबल एंट्री सिस्टम के सिद्धांत के अनुसार संछिप्त विवरण के साथ विधिवत डेबिट या क्रेडिट पक्ष में एंट्रीज की जाती है)

For Example:-

जब भी हमें Journal में कोई Transaction रिकॉर्ड करना होता है तो उसपर काम करने के कुछ नियम होते हैं - Tally में भी हमें इस नियम के अनुसार काम करना होगा।

जर्नल में लेखा करने के नियम:- 3 Important Tips

• सबसे पहले आप ट्रांजैक्शन सामने रखकर ये देखे की प्रभावित होने वाले 2 खाते कौन कौन से है । उनका नाम क्या है या उनको किया नाम दे सकते हैं।

• दोनों अकाउंट किस टाइप के है ये देखना है जैसे- Real A/c, Personal A/c, Nominal A/c

• दोनो खातो के बारे में Golden Rules Of Accounting क्या कहते हैं (यानी की इनमे से कोन सा अकाउंट Debit होगा को Credit होगा

Example (Entries 1) -

1 April को हम व्यापार शुरू करने के लिए 100000 Cash Capital लेके आए

अब हम ये देखना है की इसमे प्रभावित होने वाले 2 खाते कौन से है । अगर हम ध्यान से देखें तो यह पर Cash या Capital 2 खाते प्रभावित हो रहे हैं।

क्योकी Business में Cash आया है कौन लेके आया है "वो है बिजनेस ओनर" जो की Capital के रूप में लेके आया है तो दूसरा अकाउंट याहा कैपिटल हो जाएगा (इस ट्रांजैक्शन से प्रभाव होने वाले 2 खाते हैं)

• नकद खाता (Cash A/c)
• पूंजी खाता (Capital A/c)

अब हम ये देखना है की ये खाते (लेखा) किस प्रकर के है?

Types Of Account (खाते के प्रकार) - खाते 3 प्रकर के होते हैं अब आपको यह चुनना है की नकद या पूंजी किस प्रकार के खाते के अंतर्गत आते हैं।

1. व्यक्तिगत खाता ( Personal Account)
2. वास्तविक खाता ( Real Account)
3. नाममात्र का खाता ( Nominal Account)

Cash A/c - ये एक रियल अकाउंट है क्योकी जब आप रियल अकाउंट के बारे में अच्छे से जानेंगे तो आपको पता लग जाएगा कि कैश एक रियल अकाउंट होता है और इसका  डेबिट बैलेंस होता है।

Capital A/c - ये एक पर्सनल अकाउंट है क्योकी जब आप पर्सनल अकाउंट को अच्छे से जानेंगे तो आपको पता लग जाएगा कि किस तरह से कैपिटल एक पर्सनल अकाउंट है

आपकी सुविधा के लिए हम आपको अकाउंट देंगे जिस से आपको पता लग जाएगा कि प्रकर का है ये ढूंढ़ने में आपको आसानी होगी

अब तीसरा सवाल है? - कौन सा अकाउंट डेबिट होगा और कौन सा क्रेडिट 

अगर हम गोल्डन रूल्स ऑफ़ अकाउंट के आधार से देखे तो:-

Personal A/c - Debit the Receiver

                        Credit The Giver

कैपिटल को हम क्रेडिट करेंगे क्योकी देने वाले को हैम क्रेडिट करते हैं जो बिजनेस में कैपिटल लेके आया है इसलिए हम उसे नाम से नहीं करेंगे उसे कैपिटल को ही क्रेडिट करेंगे।

Real A/c - Debit What Comes In

                  Credit Whats Goes Out

Cash A/c - इसे हम डेबिट करेंगे क्योकी कैश व्यापार में आया है या जो चीज व्यापार में आया है उसे हम डेबिट करेंगे।

अब हम आपको बता दिया है किस टाइप से एंट्रीज बनेंगे को अकाउंट डेबिट होगा को क्रेडिट अकाउंट किस प्रकर के है।

अब जर्नल में हम किस तरह से इसे रिकॉर्ड करेंगे उसका प्रारूप आपके सामने है

Journal

journal meaning and example

Nature Of Sales Transaction In GST - Tax Classification Details In Hindi

Nature Of Sales Transaction In GST - Tax Classification Details In Hindi Hello My Dear Friends, Mai Rohit Sharma. Welcome Krta hu aj ki new post me jo ki Nature Or Sales Transaction Se Related Hai. Aaj ka topic bahut hi important hone jaa raha hai apke liye dosto tally erp 9 agr software aap use karte ho apni sales, purchase ke data ko maintain rakhne ke liye tho jab aap sales ki entries aap apni tally books me karte ho tab vha par ek Tax Classification Detail manta hai jo ki apko sahi se fill karna hota hai agr apne sahi se fill nahi kiya tho apki GSTR 1 par iska bahut hi bada effect dekhne ko milega apko bcoz agr apke sales ke invoices jyda hote hai tho aap Tally se hi export karte honge gstr 1 file karte waqt apne data ho. 

• GSTR 1 Tally Se File Kaise Kare
• GST में Reverse Charge क्या है

Note:- Jab aap sales ki us months se related sari entries kar lete ho tho GSTR 1 me jakar Mismatch Report jarur dekhe or usko solve kare.

• Branch Transfer Outward
• Deemed Exports Exempt
• Deemed Exports Nil Rated
• Deemed Exports Taxable
• Exports Exempt
• Exports LUT/Bond
• Exports Nil Rated
• Exports Taxable
• Interstate Sales Exempt
• Interstate Sales Nil Rated
• Interstate Sales Taxable
• Interstate Sales To Embassy/UN Body Exempt
• Interstate Sales To Embassy/UN Body Nil Rated
• Interstate Sales To Embassy/UN Body Taxable
• Intrastate Deemed Exports Exempt
• Intrastate Deemed Exports Nil Rated
• Intrastate Deemed Exports Taxable
• Sales Exempt
• Sales Nil Rated
• Sales Taxable
• Sales To Consumer - Exempt
• Sales To Consumer Nil Rated
• Sales To Consumer - Taxable
• Sales To SEZ Exempt
• Sales To SEZ LUT/BOND
• Sales To SEZ Nil Rated
• Sales To SEZ Taxable

En sabhi Nature Of Sales Transaction Ko hum details me padenge jisse ki humse tally me entry karte wqt koi Tax Classification ki galti naaa ho. Ye bahut hi important bhi hai bcoz agr aapne nature of transaction kuch or dala tax aap nature of transaction se alg lga rhe ho tho first time tho tally apko warn krega ki this entry is not valid ya other reason bhi ho skte hai agr apne fir bhi Yes kardiya tho ye apki entry mismatched report me GSTR 1 me show kregi. So es galti se bachne ke liye humne es topic par baat ki h.

Friends en sabhi natures transactions ko janne se pahle apko pata hona chhaiye ki Nil Rated, Exempted, Zero Rated & Non-GST Supplies kinhe kahte hai bcoz ye terms bahut hi bada rol ada karne wale hai kafi log apni GST RETURN file karte samay ye figure galat dal dete hai unko pata hi nahi rahta ki kon si Nil Rated Supply hai kon si zero Rated bcoz ye supplies milti-julti hai. Main inko clear kar deta hu. Step by step koi bhi line miss na kare.

Classification Of Tax:- Most Important

Nil Rated [0%]- Jaisa ki name se hi clear ho raha hai jis Goods & Services par 0% GST Lagta hai unko Nil rated supplies kahte hai or es trah ki supply par ITC Claim nahi kiya ja sakta hai. 

Exempted [-]- Jo hamari khane pine ki cheeze hai jo ki hamare denik jivan ke liye important hai jaise Fruits, Roti, Dudh, En sabhi par gst nahi lagta hai isliye inko Exempted kaha gya hai or enpr bhi ITC Claim nahi kiya ja sakta h.

Zero Rated [0%]- Es type ki supply par GST Nahi lgta ab ye hoti kiya hai friends agar koi supply Overseas [Videso Me] ya fir SEZ [Special Economic Zone] & Sez developers ko ki gayi hai uspr 0% Lagta hai agar aapne kisi SEZ ko supply bhi ki h Tho Letter Of Undertaking [LUT] banwa sakte ho isse apki suppLY Zero Rated supplies mani jyegi agar aap LUT nahi bhi banwate ho tho agar aap Supplies par Tax lgega IGST but wo apko refund mil jyega 

Note:- Jab aap SEZ me supply karte ho tho chahe supply Local/Ya Inter-state ki ho IGST hi lgega. Zero Rated supply par ITC Claim bhi kiya ja sakta hai agr LUT nahi ho tho.

Non-GST supplies [-] - Jo supplies GST ke dayre me nahi aati hai Unko Non gst supplies mana gya hai. But ye nahi hai ki wo GST ke dayre me nahi aati tho unpar tax nahi lgega unpar tax lagta hai jaise ki Vat, Etc. Non GST Supplies Examples - Petrol, Alcohal

Taxable Supplies - Jin par GST ki 5%, 12%, 18%, 28% alag alag rates jin goods & services par lagti hai unko taxable supplies kahte hai.

Important Note:- Agar aap koi Sales ki entry kar rahe ho or jo goods hai apko nahi pata ye exempt hai ya nil rated tho aap google me search kar sakte ho.

• GSTR-1 All Tables Details In Hindi 2020
• How To Create, Alter, Delete Company In Tally ERP9

Dosto mai apko kuch important jo ki jyda usable Nature Of Sales Transaction hai jo ki tally me jyda use hote hai unke bare me batane wala hu. 

Interstate Sales Exempt - Jab aap kisi dusre rajye me apne goods ki supplies karte ho or wo goods gst me exempt hai ya tho aap google me search karle jis goods ki supply kar rahe ho wo exempt hai ya taxable google se pta chal jyega tho apko Nature Of Sales Transaction me Interstate Sales Exampt Hi dalna hoga. 

Interstate Sales Nil Rated - Yadhi apne Apne goods ya services ki supply other state me ki hai or wo goods nil rated jispr 0% tax lagta hai tho usko es tax classification ke under dalna hoga.

Interstate Sales Taxable - Inter-state supply agr apne kisi dusre rajye me supplies ki hai jis goods & services par 5, 12, 18, 28 ye rates ya other kuch bhi rates ho sakti hai mostly yehi hoti hai agr unpr gst lagta hai tho apko es Interstate Sales Taxable me dalna hoga.

Sales Exempt - Jo Sale Aap apne hi State me karte ho or wo goods ya services Exempt hai tho apko sales exempt me dalna hai.

Sales Nil Rated - Sales Exempt ki tarah hi agr goods nil rated [0%] h tho apko Tax Classification Details me Sales Nil Rated Select krna hoga.

Sales Taxable - Agar jo supply apne apne hi state me ki hai or us goods/services par kuch rates 5-12-18-28 lagti he tho apko sales taxable select krna hai.

Sales To Consumer - Exempt - Agar apne goods/services Consumer ko sale ki hai jo ki exempt hai tho apko Tax classification details me sales to consumer Exempt dalna hoga.

Sales To Consumer Nil Rated - Ye Bhi sales to consumer ki tarah hi hai agr goods/services par nil rated [0%] tax lagta hai tho tax classification me Sales To Consumer Nil Rated ye choose kare.

Sales To Consumer - Taxable = Agar apne goods/services ki supply ki hai jispr 5-12-18-28 rates lagti hai tho Sales To Consumer - Taxable select kare tax classification details me.

Most Important:- Read Carefully.

Sales To SEZ Exempt - Agar apne Goods/Services ki supplies ki hai SEZ [Special Economy Zones] me or us goods/services par koi tax nahi lagta but wo gst ke dayre me aati hai but non gst goods nahi hai tho apko Tax classification details me ise hi choose karna hoga.

Sales To SEZ LUT/BOND - LUT [Letter of undertaking] ek form hota hai ye iska matlab ye hai maan ligiye apne sez me supply ki hai jis par tax lagta hai or aap jab supplies karte ho tb aap chahtee ho ki mai tax naa du [but jo tax aap tax govt ko pay karte ho apni jeb se wo apko Return mil jata hai] but agr aap chahte ho ki mai tax naa du apni jeb se tho aap ye LUT FORM banwa sakte ho. fir apki supply Zero rated wali hi mani jyegi aap nature of transaction me Sales to SEZ LUT/BOND select kar sakte ho.

Sales To SEZ Nil Rated - Agar apne SEZ me supply ki or Wo nil rated 0% wali hai tho aapko ye dalna hoga.

Sales To SEZ Taxable - Agar aap SEZ me supply ki jis wo us goods par 5-12-18-28% se rates lagta hai tho aap ye select kare [Agar apke pass LUT nahi hai tho] Agar LUT hai tho aap Sales to sez lut/bond ko select kar sakte ho.

• Accounting Terminology क्या है 
• GST OFFSET Kaise Kare GST PORTAL/TALLY Me

Tho friends, Ye kuch points jo ki maine clear kiye hai agar apko ye article accha lga tho plz apne dosto ke saath jarur share kariye bcoz iska bahut hi bada effect hai puri knowledge naa hone ke karan kafi log ye galtiya kar dete hai jo ki returns me apko problems aati hai. Nature Of Sales Transaction In GST - Tax Classification Details In Hindi 

Thanku Soo Much For Giving Your Valuable Time.

GSTR 1 Return Offline Tally Erp 9 Se File Kaise Kare

Hello Friends, Today es post me aaj apko batane wala ki ki kis tarah se aap GSTR 1 Return ko apne Gst OFFLINE UTILITY tool se aap file kar sakte ho GSTR 1 Bhut hi important ho chuki hai bcoz gst me kuch new returns aani thi jo ki nahi aayi or purani wali gst returns me hi kuch new amendment kar diye gye hai jisse ki aapki GSTR 1 Se hi GSTR 3B ban jyegi. Aaj ki post me mai apko batane wala hu kis trah se aap apne tally se gstr 1 data ko nikalenge or kaise portal par upload karenge. Agar apke invoices jyda hai 200-300 tho bhi ap offline utility tool se data ko prepare karke excel format me bhi ap portal par upload kar sakte ho. GSTR 1 File Kaise Kare Full Process

Step To File GSTR 1 With Offline Utility Tool -  GSTR 1 Return Offline Tally Erp 9 Se File Kaise Kare

Sabse Pahle Apko Utility Tool Download kar lena hai. Return Offline Tool 2.4 [Verson] 

Step1.

GSTR 1 File Kaise Kare Tally Se

First apko apni tally me books of account open kar lena hai jha bhi aap apna data jis company ka maintain karna hai jiski return apko file krni wo company apko apni tally me open kar leni h. But remember u apko apni sari entries kar leni hai us months se related jis month ki aap return file krne jaa rhe ho. Aapko sari apni Sales ki entries complete kar leni hai iske liye aap apna Sales registered open karke dek skte ho.

Tally me se kis tarah apko apni GSTR 1 Nikalni hai wo dekhiye ab. Step by step. Go to gateway of tally & then press Short key:- DOG

D - Display

O - Statory Report

G - GST

Fir apko GSTR-1 par click kar dena he. ap aap apni sales ki gstr 1 dek skte ho but apko apna [PERIOD CHANGE KRO] period change kar lena hai aap jo ap sale gstr 1 dek rhe ho wo apka jis time ka hai us time tak sara data show krega apko jis perriod ki return file krni hai apko wo period dal lena hai 

Period Change Karne Ke Liye - ALT+F2  Ek Saath Press Kare

• From - 1-5-2020
• To - 31-5-2020

• GSTR-1 All Tables Details In Hindi 2020 [GSTR-1 से बनेगी GSTR-3B]
• GST Offset Kaise Kare
• How to check GST RETURN STATUS

Yaha par hum May ki return file karne jaa rahe hai so humne alt+f2 se period me ye period dal diya hai ab hamare pass only May Month ki hi sales report show hongi for ex. aap image me dek skte ho.

Ab Tally se GSTR 1 ka data nikalte waqt apko kuch baate ko dhyan rakhna hai.

Check Period - Jis Month ki return file kar rahe ho uska period sahi se check kre. only vhi period choose dale tally me.

Total Number Of Voucher - Aapko dekhne hai kitne voucher apke us period se related hai means kitni sales entry apne uss during period ki hui h.

Inclue In Return - Aapke total voucher kitne hai or usme se apne apni GSTR 1 me kitni sales entries apne include (Samil) ki hui h.

Not Relevant For Returns - Iske andar wo entries aati hai jo ki apki GSTR 1 ke liye relevant nahi h jo ki GSTR 1 me nahi fill ki jyengi for ex. Payment, Receipt, Purchase etc. Entries ho skti h but apko tho pata hi hogi ki hame tho GSTR 1 me only Sales ki entries dalni h.

Incomplete/Mismatched In Information [Solve This] - Friends, Ispr jaise hi ap click kroge tho ye vha apko show krega ki apne apni sales ki entries karte wqt kuch Galat dal diya ho  for ex. apne gstin number dalat dal diya ho ya fir Tax me kuch modified kiya ho tho yha par click kreke aap pata laga sakte ho apne kis voucher me galti ki h voucher number show krega or vha reason bhi btayea ki apne kiya galti ki hai aap image me dek sakte ho. Note:- Apni Mismatch Ko solve karne ke baad hi apni gstr 1 file kare.

Step 2.

Friends, Sabhi Points maine step 1 me clear kar diye hai wo sabhi points clear karne ke baad apko dek lena hai kis table me apke data hai us table ko open karke dek sakte ho & Fir apko ALT+E ek saath apko keyboard se type karna hai fir aap EXPORT GSTR 1 pr pahuch jyenge.

Jaise hi ALT+E Press kroge apko Exporting GSTR 1 New window open hogi aap jis FORMAT me ye data chahte hai aap usko select kriye maine Excel [Spreed Sheet] Choose ki h. Output file name ache se dek le or ye file apko kaha par save karni hai location dal sakte ho ya fir jha h vahi rahne do. & Apko fir Yes par click kar dena hai ab apki ye excel me aa chuki hai file jha apne location di thi vha par jakar check kare ya fir ye open ho gyi hogi.

Step 3.

Jaise hi GSTR 1 Excel me Export ho jye tho aapka jis table me data tha aap check kar sakte ho. Tally wala data hi uthkar apka Excel me aaya h. Jaha bhi apka data hoga automatically Excel sheet me uthkar aa jyega apka data excel me prepare ho gya hai ab apko Offline tool ki jarurat h.

• Offline Tool download krle
• Fir Usse Extract Krle
• Fir Extract folder ko open kre
• Vaha apko GST Offline Tool Dikhayi dega.
• Uspr click kar ke Install Karle.

Fir usse open krle.

Step 4.

Tool open karne ke bad apko Upload New Invoice/Other Data For Return Tab ko New karna hai & then apko 

GST Statement/Returns - GSTR 1 ko select kare.

GSTIN of Supplier - Apna GSTIN Dale

Financial Year - Jis Financial year ki return file kr rahe hai wo dale.

Tax Period - Aap kis month ki return file kar rahe hai wo dale for example mai may month ki return file kar rha hu tho mai MAY select krunga.

Sez Taxpayer - Agar ho tho Yes  kare verna No. Kare.

Ye sabhi detail fill karne ke baad apko Warning Kiya jyega apko apni details ko confirm kar lena hai & then apko Yes karna hai.

Note:- Agar apke invoice Kam hai tho aap One By One bhi enter kar sakte ho mere invoice maine maan liye jyda hai tho mai Import file par click krta hu.

Step 5.

Ya tho aap 

• Import Returns - All sections in one Go - Es par click krke ek saath apni sabhi excel files ko dal sakte ho.
• Import Returns - One section at a time - Ya fir aap 1 BY 1 files dal sakte ho jaise ki pahle apne B2CS Dali, Bad me B2B Es tarah.

Mai yha Aall section in one go. ka use kar rha hu. Import Files par click krke apni Excel file jo ki tally se nikali hai wo apko yha dal deni hai wo apko warning krega apko Yes par click kar dena hai Fir VIEW SUMMERY par apko click kr dena hai fir aap dek skte ho jo data apka tally me tha jis table me yha same to same vhi aa gya hai.

Aap Name Section par click karke dek skte ho. vha apko No. of invoice bhi show krega jitne ki jis table me tally me ho rhe the. yha apko sab kuch show krega.

Note:- Agar apko lagta hai ki ye apki SUMMERY ekdam thik hai tho aap GENERATE FILE par click kar sakte ho If apki tally me sales report thik hongi tho apki excel file bhi theek hogi or excel file thik hogi tho apki Ye summery bhi thik hogi. Agar apko lagta hai ki APki summery thik h tho ap generate file par click kr sakte ho.

Generate File Hote Hi Apko JSON File mil jyegi jo ki GST PORTAL par upload hoti hai or fir apki GSTR1 File ho jati hai Apko JSON File download kr leni hai Generate file karke. Fir apko GST PORTAL par Login karke Return par jakar GSTR 1 Offline par click krke json file upload karke. Apni return file kar sakte ho.

How to File Offline GSTR 1 Return GSTR-1 को Offline (Tally ERP-9) कैसे फाइल करें So friends es post me apne dekha ki tarah se humne seekha ki GSTR 1 Tally Se File Kaise Kare Friends, Koi bhi kisi bhi step me apko problem hoti hai so aap mujse Comment box me pooch sakte ho.

Accounting Terminology क्या है [Basic terminology of Accounting]

My Dear Friends, Aaj ka topic bahut hi important bhi hai or interesting bhi [Accounting Terminology क्या है [Basic terminology of Accounting] hai bcoz agr aapne 11th class me Commerce subject liya hoga tho apke liye ye koi new article nahi hai but fir bhi apko ek bar jarur pura padna chahiye bcoz kuch bhi apko new sikhne ko mil skta hai or agr apne 11th class me or kisi subject se kiya hai or aap tally sikhna chahte hai tho ye apka 1st. Step hai sbse pahle tho apko Basic Accounting Terminology Ke bare me pata hona chahiye ki ye hai kiya. Dosto koi bhi cheez sikhne se pahle apko uska basic aana bahut hi compulsory h tho chlo dosto jante hai अकाउंटिंग की शब्दावली jisko hindi me bolte hai.

Basic Terminology of Accounting अकाउंटिंग की शब्दावली:-

Dosto en accounting terminology ka use hum business me partidin karte hai or hamari books me bhi transactions ka lekha karne se pahle en accounting terminology ko samajna bahut hi important hai bcoz ye basi accounts शब्दावली bahut hi jruri he. tho chlo jante hai 1 by 1 sabhi basic terminology of accounting:-

Assets:- Dosto business ki partyek vastu jin par vyapari ka swamitav hota hai assets bolte hai hum unhe or isme wo money bhi include hoti hai jo ki other person se business ko lena hai simple bhasa me bolu tho wo each particular cheeze ko ki business me cash ya koi profit ho assets kahlati h.

4 types of assets:- 

• Fixed Assets
• Current Assets
• Tangible and intangible assets
• Wasting Assets

Liability:- Isme wo sab rashi(Money) include hai jo ki business wale other person ko denge [Business owner ko chodkar] Liability = Assets-Capital

For Ex.- Yadhi koi Firm "A" se udhar maal purchase karti hai tho A ko Dey Rashi Liability hai hame 1 ko rupees dene hai bcoz humne Credit Me goods purchase kiya hai.

1. Long Term Liability/Fixed Liability
2. Current Liability

Capital:- Ye bahut hi imp hai dosto ye kiya hota hai maan ligiye apne ek business open kiya or usme 1 Crore rupees invest krdiye tho ab ek taraf business hai dusri taraf aap uske malik hai owner or jo cap apne business me lgayi hai usse business me Machinary & Goods purchase kiya jyega Iska formula hai 

Capital = Assets- Outward Payable

Expenses:- Dosto Jo bhi goods & services hum sold karte hai tho hamari kuch cost aati hai bas wahi hamari Expenses kahlata hai ya fir m yuu kahu ki Revenue Received karne me jo bhi kharcha hum karte he wo expenses kahlata h. For Ex. Rent Paid kiya, Advertising Exp, Commision Diya, Salery Di Etc.

                Jo assets hum daily use karte hai jo uske cost me kami bhi aati hai for ex aapne bike li new or aap usse ab din partidin kaam me lete hai tho uske tyre bhi ghaste hai or service bhi uski time par karwani padti hai tho usse us assets ka mulye kam hota jata hai nirantar paryog se tho usko [Depriciation] kahte hai ye bhi ek tarike ka Expenses hi he.

Income:- Dosto Income & Revenue en dono me kafi difference hota h but kafi students inko ek hi smaj lete h Ab mai define karta hu ki Revenue kisko bolta hai suppose that ki apne goods ki sale ki hai tho jo income apko milti he usko "Revenue" kahenge hum & Beche hue goods ki cost ko "Exp" khenge Or jo Revenue-Exp= Income hoti hai ab aap aaram se samaj gye honge.

Capital Expenditure:- Suppose that aap apne home bna rahe ho ya fir business ke liye koi machinary purchase kar rahe hoya fir us fixed assets ki cost me increase krne ke liye kuch bhi expense karte ho tho usko hum Capital Expenditure kahte hai means kisi fixed assest ki mulye me vardhi ke liye ya koi fixed assets khardte wqt jo bhi kharcha hota hai usko capital expenditure kahte he.

Revenue Expenditure:-

Debtor:- For Ex. "A" ek firm hai jo ki "B" ko udhar maal deti hai ab Debtor kon hai es case me dendar B he "a" ka kyoki B ko kuch rupees "A" ko dene hai esliye Firm "A" ka debtor "B" hoga.

Creditor:- Debtor ka just reverse hi Creditor hota hai en word ka use tab hota hai jo hum koi goods udhar lete hao or unko payment naahi karte es case me hum us party ke Creditor kahe jyenge.

Stock & Inventory [Closing Stock/Opening Stock]:-

Purchase:- Friends, Purchase word ka use hum usi goods me karte hai jiske hum business karte he Manufacture's ki disa me Maal ka meaning "Raw Material" se hoga jo punee. bechne ke liye purchase ki jati hai usko hum purchase bolte he. For Ex. 

Aap Cloth ka vyapar karte hai or aap kuch cloth purchase karte ho - bechne ke liye tho isko tho hum GOODS khenge. But agr aap furniture purchase karte ho apne business me customer ke baithne ke liye tho usko hum Goods me count nahi krenge blki wo Hmari Assets hogi.

Purchase Return:- Maan ligiye humne kuch goods purchase ki cloth or usme se kuch cloth kate fate aa gye ya fir humko pasand nahi aye tho hum supplier ko vapis kar dente tho usko hum purchase return bolte hai ya fir isko hum /DEBIT NOTE bhi kah skte h.

Sales:- dosto sales me hum CASH SALES & CREDIT SALES dono hi include karte he ye bhi purchase se kafi milta julta hai hum usi maal ko sales bol skte hai jiska hum business karte hai for ex hum cloth ka business karte hai humne "A" ko cloth diye or usse rupess liye tho ye sales kaha jyega . Agr humne usko Furniture diya hota tho usko hum Sales nahi bol skte the.

Sales Return:- Maan ligiye humne Cloth "A" ko sales kiye the or "A" ne kuch cloth humko return kardiye tho hamare liye wo Sales Return hogi Means Credit Note. Or A ke liye Wo Debit Note Hoga.

Voucher:- Jab aap tally me work kroge ye fir karte honge tho apke C.A ke pass log Bill books chod dete hai ya dekar jate hai for ex. Purchase book, sales book, receipt etc or en books ki help se hum apni tally me voucher me inka lekha jokha karte h for ex. purchase book me sari goods ki purchase se related entry ki jyenge issi trah sales ki bhi ki jyengi tho voucher ki help se hi ye sb ho pata hai or voucher sbse important part hoga h.

Discount:- Jab ek supplier dwara apne customer ko kisi fix price par kuch koi rate di jati hai means katodi di jati hai tho usko hum discount kahte he Ye bhi 2 types ki hoti h - Cash Dis 2. Trade Dis

Business Transaction:- Dosto kisi bhi business me transaction ka meaning hota hai financial situation me changes jab koi business transaction hota h tho usko effect hamari Capital, Assets, Liability par bhi padta he.

Read More:-

GSTR-3B File Kaise Kare

GST ITC Setoff Kaise Kare

Balance Sheet Finalization Kaise Kare

GSTR-1 File Kaise Kare

GST OFFSET Kaise Kare GST PORTAL/TALLY Me [Adjustment Entry In Tally]

How To Gst Offset In Gst Portal & Tally [What Is The Adjustment Entry In Tally] Es topic pr aaj mai apko btaunga ye bahut hi important topics hai dosto bcoz bahut se logo ko tax calculate krna nahi aata esliye mai apko es article me full details se btaunga ki kaise hum gst ko calculate krenge or fir usse kaise gst portal pr hum adjust krenge fir uski tally me entry kaise hogi or hum itc se kaise adjust krenge dosto bahut se logo ko entries samaj nahi aati hai unke liye bhi humne Accounting Golden Rules For Journal Entries ye post likhi hai tho dosto ye article aap jrur pad lijiye. Dosto esse apko ye pta chlege ki jab hum goods purchase karte hai tho tax pay krte hai jisko Input tax kahte hai or jab goods sales karte hai tho usko output tax kahte hai - Isse humko ye pta chal jyega ki hamara Tax refund ban raha hai ya Tax payable tho koi bhi step miss naa kare.

Jab apka tax refundable banta hai ya tax payable tho kon kon si entry apko apni books me leni hai ye sb kuch apko es post me dekhne ko milenga. Jab hamara gst payable bnega tho kon sa gst humko pay karna pad skta hai Hamara IGST  PAYABLE KITNA HAI, CGST PAYABLE, SGST PAYABLE ye sb kuch apko es post me sikhne ko milega. jab hum ye output tax pay krenge tho kis trah se entry hum apne tally software me krenge.

Step1. Sabse pahle tho aap apni Tally ko open krle or jab & fir apko GST CONFIGURATION ko on krna hai agr pahle se hai tho rahne de verna jo new hai accounting me wo F1 press kare fir Statutory & reports pr click kre or fir Enable Goods & services tax ko yes kare & Set/Alter GST DETAIL - Isko bhi yes kare. & Then apko apni GST DETAILS vha par fill kar deni h.

• State
• Registration Type
• GSTIN
• Applicable From
• E-way bill 

Apne hisab se apko ye Option Fill krne hai. Ab GST se related jitne bhi Ledgers hai apko sabhi banane hai iske liye Shortcut key hai - ALC

• Accounts Info
• Ledger
• Create

Ab apko kon kon se ledger gst ke liye jo common hai wo banane hai - CGST, IGST, SGST

GST COMMON LEDGER CREATE

Name - Aap jo ledger bana rhe hai uska naam for ex. mai Cgst ka bana rha hu CGST

Under - Ye CGST, SGST, IGST, UTGST sabhi Duties & Taxes ke under hi ayenge.

Type Of Duties/Tax - GST

Tax Type -  Isme apko choose krna hai Cgst- Central Tax , Igst - Integrated Tax, Sgst- State Tax

Percentage Of Calculation - isko 0% hi rahne de.

Rounding Method - Not Applicable kre.

Dosto ye mai alg se apko tally section me bta dunga kaise hum ledger bnayenge or wo kis group ke under ayenge. Agr apke tally me kuch data hai Purchase or sales ka jispr ki OUTPUT & INPUT Tax banta hai usse hi hum Tax ka analysis krenge.

Jab hamara Balance sheet me Duties & Taxes Debit ho tho kiya samje kiya hai ye:-

Step2. Ab apko kuch entry purchase ki krni hogi Jispar ki input tax hame milega jo ki hamari ITC hoti h. Image me aap dek skte ho friends jab aap koi new company create kroge or fir usme Inter-state [Dusre Rajye Me] & Intra State [Apne hi rajye me] jab aap goods ki purchase kroge matlb ki aap jo goods purchase kroge wo aap apne hi state se bhi purchase kr sakte ho or dusre state se bhi purchase kar sakte ho jab aap apne hi state se purchase kroge tho apko vha par CGST & SGST 2 ty0pes ke tax lgane honge or Jab aap Dusre state se purchase kroge tho apko IGST hi ek hi tax lgana hoga. es trah se maan ligiye apne Inter-state or intra state 2 types ki purchase kr li hai ab jab ap apne Balance sheet me jakar dekhoge tho vha par apko tax [-] me show krege iska reason ye hai ki apne only purchase hi ki hai jo ki hamari ITC hai esliye ye - me hi rhega.

Most Important:-Jyda tar log confusion me rahte hai ki balance sheet me kuch balance DEBIT & kuch balance CREDIT show hota hai ab ye kiya hota hai. ab aap ek baat btaiye jab hum Ledger bnate hai CGST, IGST, SGST ka tho ye hum Duties & Taxes me show karte hai jo ki hamari Current Liabilities hoti hai or jab kuch liabilities humpr banti hai tho ye Credit hoti h means jab liabilities Increase ho tho Credit karte hai [Rules Of Journal Accounting] but jaisa ki image me dikhaya gya hai yha tho koi bhi credit balance show nahi hai iska matlab hai ki hamari koi liabilities nahi ban rahi hai hamara tho debit balance nikal rha hai jo ki Refundable hai payable hota tho credit balance show hota. Ya aap es trah se samje ki Debit matlb hamari purchase hai ye or purchase ITC hoti hai.

Debit        Credit

Purchase   Sales

ITC          

Jab hamara Balance Sheet me Credit Tax Ho tho Kiya jane:-

 

Eska seedha sa matlab hai ki apki sales jyda hai apki purchase se means SALES>PURCHASE or apka OUTPUT Tax Payable ban raha hai

Dosto ab aap aase tally me apna tax dek sakte ho tax ko dekhna mushqil kaam nahi hai ab aap cheezo ko samajte ho tho apke liye bahut hi aasahan hi hai. Ab tally me tho apne tax dek liye ab GSTR-3B me bhi apko yehi tax dikhna chahiye iske liye aap gstr-3b bhi check kre. Iske liye aap Tally Me DOG type kare 

Display

Statotury Report

Gst

Fir apko GSTR-3B me chale aana hai

Yaha par ab baat karte hai ki yha apko Output Tax 219000 Dekhne ko mil rha hai yani ki jo supply apne ki hai or jo tax apka bna hai wo apko govt ko dena hai means apke 219000 Payable hai ye tax  apko pay karna hai or jab aap 

Eligible ITC:- me dekhte ho tb yha likha aa raha hai 160200 Means ye apko ITC hai or Output Tax me se jab ye ITC aap Less[-] Kroge tho apka tax payable bnega = 58800

Ab dekhiye jab aap balance sheet me dekhoge tho vha bhi yehi Figure show kar rha hai ki apka tax 58800 ban rha hai or jab gstr-3b me dekhte ho tab bhi yehi show kar rha hai. Dosto agr aap tally par work krte ho tho apka Gstr-3b se balance sheet match krna chhaiye agar nahi krti h match tho apka kuch na kuch glt hai apko dubara recheck krne ki jarurat hai.

Dosto ab baat aati hai ki Hum GST payable kar tho denge but jo effect hamari GST portal par pdega ussi tarah se hame tally me gst ki entry leni hogi tho dekhte hai kis trah se hum GST me entry lete h.

Ab apko tally me < Accounting Voucher < Payment Voucher

Par jana hai or fir Apko Entry le leni hai 

Debit                                  Credit

IGST   xxxx

CGST  xxxx

SGST   xxxx

                                           To Bank xxxx

Dosto humko IGST, CGST, SGST ko debit krna hai jo jo tax ban raha ho usse or jis bhi way se ap payment krte ho bank se hi tho bank ko credit krdo Total karke. Dosto jaise hi aap entry kroge humne tax pay kardiya hai hum hamare uper us months me koi liabilities nahi ban rahi hai or jab aaap ab balance sheet me dekhoge tho vha par apko Duties & Taxes me Balance 0 Show krega. Ab hamare uper koi payable nahi ban raha hai.

Jab hamara tax Refund ban raha ho - Tab kiya entry hogi. [Purchase>Sales]

Dosto jaisa ki image me dek rahe ho ki hamara

CGST - 3600 [Ye Credit side show ho raha hai means ye payable ban raha h]

SGST - 3600 [Ye bhi payable ban raha hai]

IGST - 25200 [Ye hamari ITC hai Bcoz hamari Purchase jyda hai or Debit Balance show kar rha hai jo ki refundabe hai.]

Ab hum jab itc off set krenge GSTR-3B me tho hame tally par bhi tho Ye adjustment krni hai tho kiya entry bnayenge chlo dekhte hai.

Hame Accounting Voucher me jakar < Journal - F7 me aa jana hai.

CGST - 3600

SGST - 3600

         TO IGST - 18000

Dosto Humko CGST Ko Debit krna hai 3600 se Isi trah SGST ko bhi or fir Igst ko credit Ye hamara balance jo bachega ko 18000 ITC bachega or jab fir aap B/S Me jakr dekoge tho vha par only Debit balance IGST hi show krega .18000

Read More:-

GSTR-3B File Kaise Kare

GST ITC Setoff Kaise Kare

Balance Sheet Finalization Kaise Kare

GSTR-1 File Kaise Kare

Electronic Cash Ledger Kiya Hai [Credit, Liabilities Ledger In Hindi]

Hello Dosto, Kaise ho aap sab today mai bahut hi important topic par baat karne wala hu  bahut se log confusion me pad jate hai ki kiyaa hai Electroni ledger kaise create hota hai automatically tho es article me sab kuch apko mai btaunga. GST PORTAL par hamara jo electronic ledger jo tyar hota hai wo 3 types ka hota hai.

• Electronic Cash Ledger
• Electronic Credit Ledger
• Electronic Liability Register

Dosto Gst me hum tabhi ache se work kr skenge jab hame gst ki puri knowledge hori or en sabhi ledgers ki acchi jankari hogi. Dosto es article me mai apko sabhi details se btaunga ki kaise hum isse Off set kr skte hai or kis trah hum tally me Entry lenge.

Step1.

First apko GST PORTAL par Login krna hota then SERVICES par click kre & fir apko Electronic Cash Ledger ye dekhne ko milenge 3 ledger jo important hai or 4th  ledger milega Payment Towards Demand

Dosto ye 3no ledger Automatically bante hai or kaise bante hai ye hum log hin bnate hai bcoz hum jab Apni GSTR-3B file krte hai tho jo data putup karte ho chahe wo sales ka ho ya fir ITC claim ka ho tabhi GST PORTAL par automatically hamara data Generate ho jata hai. Ab hum Teeno ledgers ko acche se samjenge tho chliye jante hai kiya hai ye sb kaise ban jata hai automatically.

GSTR-3B File Kaise Kare

ITC Offset Kaise Kare

Electronic Cash Ledger:- Aap screenshot me dek skte ho ki humara financial year 19-20 hai or Months May hai or cash balance hai wo 0.00 hai dosto jab aap kisi firms me work krte ho ya kisi client ka kaam krte ho tho yha par apko kuch balance dik skta h [ab hamara yha balance 0 kyo show ho rha h]. Jab hum apne tally me work krte hai tho vha cash ledger ho ya bank ledger jab hum cash me kaam karte hai tho vha par closing balance me bhi kuch dikkha skta hai bcoz ya tho balance hamara Dr hoga/ya cr. 

Ab GST Portal par Electronic cash ledger ka kiya important hai hum jo bhi tax govt ko pay karte hai or agr humne uska adjustment nahi kiya or wo paisa hamara pada hua hai tho wo paisa hamara CASH LEDGER me show krega. Ab ek example ke saath samjata hu.

Example:- Maan ligiye ki aap gstr-3b kisi bhi months ki file kr rhe ho or jab aap kisi ko sales karte ho tho tax aap received krte ho jisko OUTPUT TAX bolte hai ab wo tax apko GOVT ko pay krna rahta hai but pay krne se pahle aap usko ITC se adjust krte ho 

                         CGST    SGST

Output Tax -     100        100

Input Tax [ITC] 25           25

====================

Total Tax liability 75       75 

Output Tax - Input Tax = Tax Liability [Input tax hamari ITC hi rahti hai bcoz jab hum goods purchase karte hai tho hum bhi tax pay karte hai.]

Ab humko 75 CGST 75 SGST tax pay karna hai tho hum ITC Se setoff karne ke baad Create Challan krte hai ye hamari 75-75 jo rupees hai cgst ke or sgst ke ye hamare Electronic cash ledger me show krenge jab tak hum tax ki payment krke File return ko submit nahi kr dete. Jaise hi hum GSTR-3B Submit kr denge tho hamara cash ledger bhi 0 ho jyega. Or jab hum tax se jyda rupees pay kar dete hai tho wo bhi hamara Electronic cash ledger me hi show krega. 

Electronic Cash Ledger :- Iska matlb hota hai hamara khud ka paisa.

Ab ye report kaise generate hoti hai chlo dekhte hai. Iske liye humko Electroic Cash Ledger pr click krna hai. Fir apko apna period choose kr lena hai jaise ki hum 1 months ka period le lete h. fir vha apko apni report mil jyegi.

Electronic Credit Ledger:- Isme hamara ITC ka balance show hota h dosto ye jab hota hai jab hum GSTR-3B file krte hai tho kabhi kabaar hamare kisi months me purchase jyda ho jata hai or sales kam hi rahta hai tho us wjah se hamari kuch ITC bach jati h.

Input > Output - Kabhi kabhi asaa bhi hota hai ki hum output tax ko itc se adjust bhi kar dete hai or fir bhi kuch ITC BALANCE bach jata hai wo hamara yha show hoga.

Electronic Liability Register:-  Agr apki kuch bhi liability ban rahi hai tho apko es ledger me dikhayi degi. Jab tak hamari liability pay nahi hogi hum return file nahi kr skte.

Read More:-

GSTR 2A Reconcile 

GST Username & Password Kaise Change Kare

Golden Rules Of Accounting

GST Return Status Check

GST Return Filing

GST Registration Process

Dosto kafi logo ko es chiz me dikkat rahti hi hai khass kar tho jo new hai accounting field me unko tho dosto mai chahunga ki aap un dosto ke saath tho jrur share kariye jo accounting seekhna chahte hai taki unko apki help se kuch jankari provide ho sake or agr apko es post se related kuch bhi new information ya kuch dikkat aati hai tho aap comment me pooch sakte hai 24*7 hour apki help ke liye khada rhunga. Thanks for the valuable time

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:-

GSTR 2A Reconcile 

GST Username & Password Kaise Change Kare

Golden Rules Of Accounting

GST Return Status Check

GST Return Filing

GST Registration Process

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.

Golden Rules Of Accounting In Hindi [Debit & Credit Rules]

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

Read More:-

GST Return Status

GSTR1 Filing Kaise Kare

GST E-Way Bill 

GST In Hindi

GST Registration Process

   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)