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.

How To Create, Alter, Delete Company In Tally ERP9 [टैली में कंपनी कैसे बनाये]

Hello My Dear Friends, Today aaj ki post me mai apke saath share karne jaa raha hu 3 topics in one article es topic me mai 3 cheeze apko tally me shikhaunga jo ki tally ki niv hai jaha se tally ki suruaat hoti hai uske bare me btaunga dosto tally me company create kaise kare How to create company in tally erp9, How to Alter company in tally erp9, How to delete company in tally erp9 ye three topics ke bare me aap es article me dekoge. dosto tally me company banana utna hi aashan hai jitna ki 2 Minutes me Maggi Banana bas jii haan 2 min me hi tally me company ban jati hai chlo dekhte hai kaise टैली में कंपनी कैसे बनाये

How To Create Company In Tally ERP9 

Dosto agar aap new ho tally sikhne me tho ye article apke liye bahut hi helpful rhega tho please don't miss any step by step apko post ko read karna hai maine with images apko samjane ki koshish ki hai agar apke pass tally nahi hai tho aap tally ka educational version download kar sakte ho. Let's start Process of company creation in tally erp9.

Note:- Friends, mai apko educational version me btaunga tally kaise create kare chahe aap tally purchase karke company create kare ya fir educational version me same vahi process apki rhne wali hai tho jo beginners hai ye unke liye bahut hi achi opportunity tally ne di hui hai ki aap educational version me vi bahut khud seekh sakte ho.

Step1. Sabse pahle apko tally ko open karna hai. Agr educational version use kar rahe ho tho "W" ko press kare keyword se ya mouse se uspr click kare fir aap educational version me pahuch jyenge. Agar pahle se hi apne koi company create ki hui hai tho ALT+F1 key ek saath press kare fir aap company se bahar chale jaoge yani ki logout hi samjo logout ho jaoge jaise ki hum facebook me karte hai same vaise. 

            Ya fir aap GATEWAY OF TALLY < COMPANY INFO < CREATE COMPANY par jana hoga. Mai apko ek example ke saath yaha samjaunga example bahut hi important hoga apke liye company creation me.

Example:- Maan ligiye, Hum ek company create karna chahte hai tally me jiska name hai "Shree Jethu Baba Cement Store". jaisa ki apko name se hi pta chal gya hoga ki es company me hum Cement ka kaam karne wale honge. jo ki hamara business cement ka hi hoga. 

Step2. Then apko C press karna hai jiski full form hai [Create Company]

Step3. Isme hum step by step sabhi options ko janenge kisme kiya details fill honi h.

Directory:- Esme already hi apka C:\Users\Public\Tally.ERP9\Data ye path aata hai bcoz jab aap tally ko install karte hai apne computer me tho wo apki C drive me hi instally hoti hai or jab aap company bana lete hai aap chahte tho kitni bhi company create kare wo sabhi ki sabhi hi es path me hi store hogi agr aap path badalna chahte he. tho aap Directory me koi bhi path de sakte hai fir apka data apke diye hue path me save hona suru ho jyega. Tally Me Copy Paste ka work bhi hota hai bahut se log ye nahi jante ki Tally me agr kuch copy karna hai tho apko [Ctrl+ALT+C] ye keys ek saath press karni hogi agr apko paste karna hai tho [Ctrl+ALT+V]

Name:- Jo Name aap apni company ko dena chahte he wo de sakte hai but mere experiance se apko wohi name dena hai jo ki GST ME REGISTRATION wqt diya tha or apka name apne business se milta hua dena hai taki company ka name padte hi pata chal jye.

Mailing Name:- Aap chahe tho aap apni company ka mailing name yani ki wo name jo apko acche se yaad rahe ki maan ligiye ki Hum jethu baba cement store company create kar rahe hai tho hum Jethu baba company dal sakte hai mailing name me jab hum company select krenge tho hum mailing name se bhi company open kar skenge.

Address:- Company Jha ki h uska pura address apko dalna he jo ki gst me registration wqt apne address diya tha.

Country:- Company kis country me hai wo select kre.

State:- Company kis state me hai wo bhi select kre.

Pincode:- Jaha company establish hai vha ka pincode de.

Phone No.- Phone no. yadhi dena chahte hai tho de dijiye vrna rahne de ye apki suvidha ke liye h.

Mobile No.- Agr dena chahte h tho de verna rahne de.

Fax:- Ye koi jaruri nahi h.

Email:- Agr email deni hai tho de verna rahne de.

Website:- Ye koi jaruri nahi h vaise agr koi website apne apne business se related banayi hui hai tho yha uska link de agar nahi hai tho rahne de.

Financial Year Begin From:- Aap apni company kis date ko suru kar rahe hai wo f.y select kare.

Books Beginning From:- Apki company me work kab se suru huaaa wo yaha dale vaise automatically hi Financial Year wali date yaha apne aap aa jati hai for ex. aap apni company me work 1May se suru kare ho tho 1 May date enter kare.

Tally Vault Password (If Any):- Agr aap chahte hai ki es company ko mere sivah or koi bhi nahi open kar sakte tho aap security password de sakte hai taki koi bhi es company ka data nahi dek sake.

Repeat Password:- Jo password apne diya hai wo dubara Re-Enter kare.

Use Security Control:- Agr aap security kisi dusre ko excess krana chahte hai tho Ise yes kare verna No rahne de.

Base Currency Information:-

Base Currency Symbol:- Company kis Country me hai uska symbol yaha de for ex. hamari company India me hai tho currency symbol ₹ ye hoga.

Formal Name:- Country ka formal name hamri country ka name h INR

Suffix Symbol To AMT:- Isse No. rahne de.

ADD Space Between Amout & Symbol:- Isse Yes kare Bahut jaruri hai ye. For Ex. 12000 ₹

Show Amount In Millions:- Isko No kare verna aap confuse v ho skte ho. ye apke uper depend karta he apni suvidha ke accourding aap isko yes no kare.

Number Of Decimal Places:- Isme Tally automatically hi 2 rakhti hai bcoz hame . ke baad 2 ki hi jrurt jyda hoti h.

Word Representing Amount After Decimal:- Isme Paisa hi rahne de for ex. 25.28 [25 RUPEES.28 PAISE]

No. Of Decimal Places For Amount In Words:- Yaha 2 hi rahne de.

• How To Delete Companies In Tally ERP9
• How To Alter Companies In Tally ERP9
• How To Create Companies In Tally ERP9

How To Alter Company In Tally ERP9

Friends, Jo Company apne create ki hai aap us company me enter aa chuke he agr ab aap chahte hai ki meri banayi hui company mai alter es company me kuch change karna chahta hu tho aap simple company me enter kare or fir ALT+F3 ek saath press kare fir apko "A" key press karni hai keyboard se A FOR - ALTER [Jis company ko alter karna chahte hai usko select kare] Fir jis trah se apne company banyi thi vaise hi usme change kar de fir aap CTRL+A se save karlo company ko agr aap delete karna chahte hai tho ALTER wali window par hi rahne do company ko or fir vha ALT+D select kro or fir [YES/NO] agr delete karni hai tho YES par click kro.

Note:- Friends, Har Weekly aap apni tally ki sabhi companies ka data ka backup lete rahe ye apke liye bahut hi jruri h.

Read More:-

GSTR-3B File Kaise Kare

GST ITC Setoff Kaise Kare

Balance Sheet Finalization Kaise Kare

GSTR-1 File Kaise Kare

Dosto aaj ki post bahut hi basic si thi ye article jo tally seekhna chahte hai unke liye thi jo beginners hai unke liye es post se related agr kisi bhi students ka koi question ho tho muje comment me pooch sakte ho Friends, - Use Security Control ka option jo hai wo bahut hi bda hai ye chota mota nahi hai vaise ye jaruri bhi nahi h. iska use badi companies me hota h jin companies ka data hack hona ke chances jyda hote hai unme ye security lagayi jati h. So friends, Thanks for your Valuable Time. 

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

Balance Sheet Finalisation Kaise Kare In Tally

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 

1. Rohit  A/c 
2. Sharvan A/c
3. 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 

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

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 

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.

GSTR-2A Reconcilation कैसे करें [Reconcile Purchase Data with GSTR-2A]

Dosto Aaj ka hamara ye topic bahut hi important hai kyoki jab bhi hame GSTR3B return file karne ki jarurat hoti hai tho hame Sabse pahle GSTR2A se reconcile krna padta hai tho aaj ke topic me mai apke sare doubt clear kr dunga ki kiya hai GSTR2A Reconcilation kaise kiya jata hai tho dosto [EXCEL] ek asaa tool hain jiski help se aap bahut hi aasahni se apni reconcile kr skte ho ab mai apko batata hu ki kiya hai ye Reconcilation - 

Note:- Jinko excel ki acchi knowledge hai unko bahut hi aashani hogi reconcilation krne me vaise normal hi hai sabhi kar skte hai iske liye m apko es article me video v link kr dunga.

                                            Agar kisi se aap goods purchase karte ho tho for ex. Mr. A se apne goods purchase kiya tho wo apni jab return file karega tho GSTR1 File krega or usme sari Sales ki details fill krega ki usne kis kisko sales kiya hai kiya goods sale ki hai kitne rupees ki thi wo sab kuch details dega but only [Sales Details] 

GSTR1 - Esme aap apni Sales ki details doge.

GSTR2A - Ye koi Return form nahi hai isko apko bharna nahi rahta jab bhi aap GST portal pr login kroge tho ye vha par apko Show hoga or iske andr kuch Data bhi show hoga tho wo data aaya kha se tho dosto jis kisi bhi person se aap goods purchase krte ho uska data GSTR2A me show hota hai for ex. Mr. A se goods liya apne tho uski sales apki purchase hogi naa tho jo jo bill usne apko diya hai aap GSTR2A se Milaan kroge [Reconcile Kroge] kyoki ye bahut IMPORTANT part hai kyoki iske bina aapka loss bhi ho skta hai ek choti si glti aap kr doge tho apka Loss hai. Dosto aap kisi bhi software me data enter krte ho jydatar log Tally use krte hai bcoz ye bahut hi acchaa software hai aap tally me work krte ho tho Vaha pr aap purchase registered me entry krte ho jis kisi se bhi aap goods purchase karte ho tho uska record apne Purchase Registered me Show krte ho.

Tally Shortcut - 

• Purchase Registered - DAP [Display, Accounts Books, Purchase Registered]
• Sales Registered - DAS [Display, Accounts Books, Sales Registered]

Ab Mr. "A" ne jo jo sales aapko ki hai wo GSTR1 Sales me data dikhayega or aap jab apna GST PORTAL open kroge tho vha GSTR2A me show hoga jisse aap download krke reconcile kroge apne Tally ke purchase registered se. Ab aap kroge kaise reconcile ye tho apne samaj liye ki hoga kiya hai GSTR2A Reconcilation pr aap kroge kaise tho iske liye post Continue padte rahe dosto aap Excel me reconcile kar skte ho kuki ye ek free tool bhi h or iski demand bhi h or Jo bade bade C.A hai sabhi issi tool ka use krte hai. Tho chlo jante hai GSTR2A Ki reconcilation Aap apne Purchase se kaise kroge.

GSTR-2A Reconcilation कैसे करें [Reconcile Purchase Data with GSTR-2A]

Step1.

Jis kisi bhi financial year ka or jis perio

d ka aap reconcile krna chahte hai usse select krle jaisa ki image me dikhaya gya hai or Fir apne GST PORTAL se gstr2a Excel format me download krle.

Step2.

jaise hi aap GSTR2A download kroge wo ZIP folder me download hogi apko extract kr leni hai fir apke samne kuch es trah se file show hogi or wo bhi MONTHLY mode me for ex. April, May, June, July Es trah se. Dosto aapko jis bhi months ki Reconcilation krni hai aap wo file open krlo excel me ab or vha apko kafi sari files milengi for ex.

• B2B
• b2ba
• CR/DR
• Or bhi bahut sari

Step3.

Dosto ab bahut hi important hai dhyan se padna ab jitti v ye files hai jo months wise data show ho raha hai in sabhi ko consolidate krna hai means months wise lgalo excel me ek hi sheet me jaise pahle april, fir may , fir june es trah se sara data laga jaise ki image me dekrhe ho aap. Aap april ki file kholo or iske neeche , May, June, July ka data apko copy karna hai or paste krna hai april ke data ke niche [ek baat important har bill ke niche bold me ek wahi data show ho raha hai dosto ye duplicate bill h bold wale inko apko delete krna pdega.]

Duplicasy hatane ke liye apko sare data ko ( gstin of supplier se lekar ) niche tak select krna hai or fir filter lga lena hai. Ab filter lgane ke baad aap dekre ho ki jo bold hai wo duplicasy h or wo apko htani h tho jo rate hai wo duplicsy nahi h tho aap rate pr click kro or vha jo apko chahiye for ex. hme 18% wale bill chahiye usse unselect kro or fir ok krdo fir apko only bold wale najr ayenge un sabhi ko delete krdo fir. & fir apko rate pr click krna hai fir 18% dubara select kro or fir ok krdo tho apki duplicasy hat jyegi.

Step4. 

Duplicasy htane k baad apko asaa data njar ayega.

Step5. 

Dosto ab tak jo data apka tyar hua hai wo hua hai as per my GSTR2A , Ab apko data tyar krna hai apni tally me purchase registered ka same ussi trah jis trah se gstr2a ka data hai for ex.

GSTIN OF SUPPLIER ke niche apka gstin number hi hona chahiye jo books me hai ussi trah se jitne column hai un column ko v apko same issi trah se ready krne hai tally wala data. 

• GSTIN
• NAME OF SUPPLIER
• INVOICE NUMBER
• INVOICE DATE
• TABABLE VALUE
• IGST
• CGST
• SGST
• CESS
• INVOICE VALUE
• REMARKS - Isme apko likhna hai "AS PER MY BOOKS "

Note:- Same issi trah se apko gstr2a ka data or Tally ka data ready krna hai Column apke samne hone chhaiye.

Step6. 

Apko kiya karna hai ab apko same fields me Jo data Gstr2a ka prepare hua hai uske niche ye data paste krna hai but column ko chodkr bcoz column tho GSTR2A Data me already hai bs apko ye data unhi column ke hisab se prepare karna hai.

Ab apko pure data ko select krna hai or simple (INSERT) Me jakr Pivot table lgaleni hai. Dosto yaha tak aane ke baad apko Apni gstr2a formula lgakr match kr lena hai.

Agar apko acche se smaj nahi aaya hai tho plzz apko ye video dek leni hai ye apke liye helpful rhegi. Dosto agar aapko ye article acha lga tho plzz share kariye apne friends ke saath or wait kijiye next article ka.

Read More:-

GST USERNAME & Password change

Golden Rules Of Accounting

GST Return Status

GST Return Filing