This document provides definitions and explanations of key terms used in financial accounting. It defines accounting as the systematic recording of business transactions and defines various types of transactions like purchases, sales, returns, discounts, assets, liabilities, capital, and inventory. It also explains the use of abbreviations in accounting and provides a table of common accounting abbreviations and their meanings.

1. Smart Computer
institute
(Janghai, Jaunpur)
(Uttar Pradesh)
Tally 4.5-9.0
User Name- Susheel Kumar Sharma
Village&Post- Babhaniyaw
District-Jaunpur (U.P.)
COPYRIGHT C-DAC-2005.ALL Rights Reserved.
This Publication many not be copied in whole or in part,
Without the prior written permission of C-DAC.
Printed At Smart Computer Institute, Janghai Jaunpur
(U.P.) 212401

2. ********

3. FINANCIAL ACCOUNTING
Financial Accounting ls vk”k;%&
** fdlh Hkh O;kikfjd
vFkok dk;kZy; ds fy, ;g vko”;d gS muds ysu&nsu
dks fu;ksftr <ax ls Øec) J`[kyk es laxzfgr fd;k tk,]
O;ogkfjd ysu&nsu dks ,d lS)kfUrd :Ik nsdj
fu;ekuqlkj fyfic) djuk gh ,dkmf.Vax vFkok
ys[kkadu vFkok cqddhfiax dgk tkrk gSA**
**fnu&izfrfnu ds
O;kikfjd ysu&nsu Transaction ds lkSnksas fu/kkZfjr
iqLrdksa es fuf”pr fof/k ls fy[kus dks i)fr dks gh
,dkmf.Vax dgk tkrk gSA**
** Accounting is the
scientific way of according day to day transactions. O;kikj esa
jkst gksus okys ysu&nsu dks fy[kus dh cSKkfud
i)fr dks ,dkmf.Vax dgk tkrk gSA**
Financial Accounting dk O;ogkfjd iz;ksx%&
vc rd geus
,dkmf.Vx ds ewyHkwr fl)kUrksa ds ckjs es
tkudkjh izkIr dhA bl v/;k; es ge lkekU; O;ogkj es
yk;h tkus okyh Financial Accounting ds ckjs esa

4. tkudkjh izkIr djsaxsA oLrqr% ysunsu ls lEcfU/kr
tkudkjh dks ,d fuf”pr :Ik esa lafpr djus dks gh
Financial Accounting dg ldrs gSaA
Financial Accounting es iz;ksx fd;s tkus okys
“kCn ,oa muds :Ik%&
Financial Accounting
esa gesa rdfudh “kCnksa dk iz;ksx djuk iM+rk
gSA vkb, loZizFke ge bu “kCnksa ,oa buds y?
kq :iksa ds ckjs esa tkudkjh izkIr djsaA fuEukafdr
rkfydk es bu “kCnksa ,oa buds y?kq :iksa dk
vdkjkUrj Øe (Alphabetically) fn;k x;k gS&
“kCn “kCn dk y?kq :i
Account A/c
Bank Bilty B/b
Brought forward B/f
Carried Over C/o
Cash balance C/ba
Cash book C/B
Cash book folio C/f
Cheque Chq
Cheque Return c/r
Credit Cr.
Credit note (Commission paid) Cr. No
Debit Dr.
Debit Note (Commission Received) Dr. No.
Excise Duty Ex. Duty
Expenses Exp. Etc.
Fright & carriage F/c
Free of railway f. or
Goods receipt G.r.
Interest Int.
Ledger folio L/f
Purchase Return P/r
Railway Receipt R.R
Sales Return S/R
Sales Tax S.Tax

5. Surcharge S. Ch.
Tax deduction of source T.D.S.
Value payable of Posts. V.P.S.
iqLrikyu dh “kCnkoyh%&
bl izdkj ls gS&
O;kikj%&
dksbZ Hkh vkfFkZd dk;Z ykHk dekus ds
mn~ns”; ls fd;k tkrk gS] O;kikj dgk tkrk gSA
;gk¡ ;g mYys[kuh; gS fd fdlh dk;Z dks izkjEHk
djus dk mn~ns”; ykHk izkfIr gksrk gS] ysfdu
O;kikj ds iz;klksa dk ifj.kke ykHk ;k gkfu dqN Hkh
gks ldrk gSA
is”kk%&
,slk dk;Z ftls djus ds fy, fdlh fo”k’k fa”k{kk ;k
izf”k{k.k dh vko”;drk gksrh gS] is”kk dgrs gSA
tSls& MkWDVj]odhy vkfnA
O;kikj dk Lokeh%&
Okg O;fDr tks O;kikj izkjEHk djrk gS]
O;kikj esa viuh iw¡th yxkrk gS] O;kikj dh
ns[k&js[k djrk gS] O;kikj dk tksfle ogu djrk gS
rFkk ykHk&gkfu dk vf/kdkjh gksrk gS] O;kikj dk
Lokeh dgykrk gSA
lEifRr%&

6. os oLrq, tks LFkk;h ;k vLFkk;h :Ik ls O;kikj
ds lapkyu esa lgk;d gksrk gS] lEifRr dgykrh gSA
tSls& Hkwfe]Hkou]QuhZpj vkfnA
nkf;Ro%&
O;kikj ds izjEHk djus ,oa lapkyu gsrq vU;
O;fDr;ksa vFkok laLFkkvksa ls izkIr fd;s x;s _.k
dks nkf;Ro dgk tkrk gSA tSls&ns; foi{k]cSad
vf/kfod’kZ]lqjf{kr voFk vlqjf{kr _.k vkfnA
iw¡th%&
og leLr /kujkf”k rFkk leifRr;k¡ ftUgs
ykHkkTkZu ds mn~ns”; ls O;kikj es iz;qDr fd;k
tkrk gS] iw¡th dgrs gSA tSls%& O;kikj ds izkjEHk
es udnh rFkk eky dh /kujkf”k dks iw¡th ekuk tkrk
gSA
vkgj.k%&
O;kikj ds Lokeh ds }kjk vius futh [kpZ ds
fy, ;k vius ifjokj ds Hkj.k&iks’k.k ds fy, O;kikj ls
fudkys x;s eky vFkok udn jksdM+ dks vkgj.k dgrs
gSaA
O;ogkj ;k ysu&nsu%&

7. fdlh oLrq ;k lsok ds [kjhnus&cspus ;k fcfue;
dks O;kikfjd O;ogkj ;k ysu&nsu dgrs gSA /ku ds
vknku&iznku dks Hkh O;ogkj dk ysu&nsu dgk
tkrk gSA O;ogkj ;k ysu&nsu dks lkSnk Hkh dgk
tkrk gSA
oLrqvksa ;k lsok ds udn Ø;&foØ; dks udn
ysu&nsu dgrs gSA RkFkk ,sls ysu&nsu ftudk
Hkqxrku Hkfo’; esa gksuk gksrk gS] m/kkj
ysu&nsu dgrs gSA
eky%&
O;kikj ds foØ; gsrq vFkok oLrqvksa ds
fuekZ.k iz;ksx esa Ø; dh xbZ oLrq, eky dgykrh
gSaA
tSls&,d QuhZpj foØsrk ds fy, ydM+h dk Ø; eky
dgyk;sxkA
Ø;%&
O;kikjh ftl oLrq esa O;kikj djrk gSA mldh
[kjhn dks Ø; dgk tkrk gSA
udn Ø; vkSj m/kkj Ø;A ;fn Ø; dh x;h oLrq dk rqjUr
Hkqxrku dj fn;k tkrk gS rks bls udn Ø; dgk tkrk

8. gSA ;fn Hkqxrku Hkfo’; dh fdlh frfFk ij fd;k tkuk
gS rks mls m/kkj Ø; dgrs gSA
foØ;%&
O;kikjh ftl oLrq esa O;kikj djrk gS ;k ftl oLrq
dk mRiknu ;k fuekZ.k djrk gS rks mls cspus
lEcU/kh O;ogkj foØ; dgykrk gSA foØ; Hkh nks
izdkj dk gksrk gS&
udn foØ; rFkk m/kkj foØ;A
;fn foØ; ds cnys es rqjUr Hkqxrku fey tkrk gS] rks
mls udn foØ; dgk tkrk gSA vkSj ;fn foØ; dh x;h
oLrq dk Hkqxrku Hkfo’; dh frfFk ij gksuk gS rks
m/kkj foØ; dgrs gSA
vkof/kd foØ;%&
,d fuf”pr vof/k esa gksus okys leLr udn ,oa
m/kkj foØ; ds ;ksx dks vkof/kd foØ; dgk tkrk gSA
Ø; okilh rFkk foØ; okilh%&
Tkc fdlh dkj.k ls [kjhns x, eky dk iwjk ;k
vkaf”kd Hkkx ykSVk fn;k tkrk gS rks mls Ø; okilh
dgk tkrk gSA blh izdkj tc foØ; fd;k gqvk eky okil
izkIr gksrk gS rks mls foØ; okilh dgk tkrk gSA
NwV ;k dVkSrh%&

9. Ekky ds Ø;&foØ; ds le; muds ewY; es dqN
fj;k;r ;k deh dj nh tkrh gS rks NwV ;k dVkSrh dgk
tkrk gSA NwV fuEror rhu izdkj dh gksrh gSA
1- O;kikfjd NwV dVkSrh ;k cV~Vk%&
Ekky ds foØ; es c`f)
djus ds mn~ns”; ls ewy lwph es Nis ewY; esa
dqN deh dj nsuk O;kikfjd NwV dgykrk gSA bl
izdkj dh NwV dk iqLrdksa es dksbZ ys[kk ugh
fd;k tkrk gSA
2-Ukdn NwV ;k cV~Vk%&
Ø;&foØ; dh n”kk esa “kh?kz
Hkqxrku djrs gq, izsj.k Lo:Ik dqN Hkqxrku esa
deh dj nh tkrh gSA ;g deh dh jkf”k udn NwV
dgykrh gSA bl NwV dk iqLrdksa es ys[kk fd;k
tkrk gSA
2- fo”ks’k NwV dVkSrh%&
tc fdlh xzkgd dks fdlh fo”ks’k
mn~ns”; ls eky ds
ewY; es dqN deh dj nh tkrh gS rks mls fo”ks’k
NwV ;k dVkSrh dgk tkrk gSA tSls fdlh xzkgd dks
LFkkbZ xzkgd cukdj fcØh esa c`f) djuk bldk eq[;

10. mn~ns”; gksrk gSSA bl NwV dk iqLrdks es ys[kk
fd;k tkrk gSA
3- O;kikfjd dVkSrh ,oa udn dVkSrh esa
vUrj%&
Ø0
la0
vUrj dk
vk/kkj
O;kikfjd
NwV ;k
dVkSrh
Ukdn NwV ;k
dVkSrh
1-
NwV
nsus dk
mn~ns”;
O;ikfjd NwV dk
mn~ns”k eky
dh foØh c<kuk
gSA
Ukdn NwV dk
mn~ns”; “kh?
kz Hkqxrku
izkIr djuk gSA
2-
NwV
nsus dk
le;
O;kikfjd NwV
eky [kjhnrs le;
nh tkrh gSA
Ukdn NwV
Hkqxrku izkIr
djrs le; nh tkrh
gSA
3-
NwV dh
jkf”k dk
fn[kk;k
tkukA
O;kikfjd NwV
dh jkf”k es ls
chtd dks ?kVk
fn;k tkrk gSA
Ukdn NwV dh
jkf”k dks
Hkqxrku dh
tkus okyh jkf”k
es ?kVk;k tkrk
gSA
4-
ys[kk O;kikfjd NwV Ukdn NwV dk

11. dk iqLrdksa es
ys[kk ugh fd;k
tkrk gSA
iqLrdkas es
ys[kk fd;k tkrk
gSA
5-
NwV dh
x.kuk
O;kikfjd NwV
dh x.kuk
oLrqvksa ds
lwph ewY; ij dh
tkrh gSA
Ukdn NwV dh
x.kuk Hkqxrku
dh tkus okyh
jkf”k ij dh tkrh
gSA
6-
NwV
nsus dh
n”kk
O;kikfjd NwV
izk;% ml n”kk
esa nh tkrh gS
tc xzkgd ,d
fuf”pr eky ;k
ewY; ls vf/kd
eky Ø; djrk gSA
Ukdn NwV izk;
% ml n”kk es
nh tkrh gS tc
xzkgd ewY; dk
Hkqxrku rqjUr
dj nsrk gSA
7-
nksuksa
NwVsa
O;kikfjd NwV
ds lkFk udn
NwV dk fn;k
tkuk vko”;d ugh
gSA
Ukdn NwV ds
lkFk Hkh nh tk
ldrh gSA

12. vizkI; ;k v”kks/; _.k%&
m/kkj foØ; dh n”kk esa tc ewY;
dk Hkqxrku izkIr ugh gksrk rks olwy u gks ldus
okyh jkf”k vizkI; ;k v”kks/; _.k dgykrh gSA
jgfr;k] LdUn] LVkWd%&
ys[kk vof/k ds mijkUr tc O;kikjh
ds ikl dksbZ eky ;k oLrq fcuk iz;ksx fd;s ;k cxSj
fcds jg tkrh gS rks mls jgfr;k LdUn ;k LVkWd dgk
tkrk gSA ;g nks izdkj dk gksrk gSA
1- izkjfEHkd jgfr;k%&
Ok’kZ ds izkjEHk esa cps gq, eky
dks izkjfEHkd jgfr;k dgrs gSA
2- vfUre jgfr;k%&
Ok’kZ ds vUr es tks eky “ks’k jg tkrk
gS] mls vfUre jgfr;k dgk tkrk gSA
e`r LVkWd%&
O;kikj esa tks lEifRr;k¡ fujUrj iz;ksx gsrq Ø;
dh tkrh gS] mudks e`r LVkWd dgk tkrk gSA
tSls&QuhZpj ;k e”khujh vkfnA
thfor LVkWd%&

13. O;kikj esa tks Ik”kq ¼?kksM+s ,oa cSy
vkfnA½ lEifRr dh Hkk¡fr iz;ksx gksrs gS] thfor
LVkWd dgk tkrk gSA
[kkrk%&
Tkc fdlh fo”ks’k oLrq ;k lsok ls lEcfU/kr
leLr ysu&nsu ,d LFkku ij Øe ls frfFk ;k okj fy[k fy,
tkrs gS rks ml O;fDr fo”ks’k] lEifRr oLrq ;k lsok
dks [kkrk dgrs gSA
IkzR;sd [kkrs ds nks i{k gksrs gS&
,d ck;k i{k ftls _.kh dgrs gS vkSj nwljk nk;k i{k
ftls /kuh dgrs gSA
_.kh ,oa /kuh%&
_.kh ,oa /kuh nks iqLrikyu ds fpUg gS]
ftudk iz;ksx iqLrdksa es ys[kk djus ds fu;e dks
Li’V djus rFkk mUgs fØ;k”khy djus ds fy, fd;k tkrk
gSA fdlh [kkrs dk ck;k i{k _.kh dgykrk gS vkSj
nk;k i{k /kuh dgykrk gS] _.kh djus dk vFkZ gS] ml
[kkrs ds ck;h vksj ys[kk djuk rFkk /kuh djus dk
vFkZ gS] ml [kkrs ds nk;h vksj ys[kk djukA
_.kh ;k nsunkj%&

14. Tkc O;kikjh dks fdlh O;fDr] laLFkk] fuxe
QkeZ ;k dEiuh ls dqN ikuk gksrk gS rks tc rd og
Hkqxrku ugh dj nsrk] O;kikj ds _.kh ;k nsunkj dgs
tkrs gSA
_.knkrk ;k ysunkj%&
Tkc O;kikjh dks fdlh O;fDr] laLFkk] fuxe
QkeZ ;k dEiuh dks dqN nsuk gksrk gS rks tc rd
og Hkqxrku ugh dj nsrk mldk _.knkrk ;k ysunkj
dgykrk gSA
Ikzek.kd ;k okmpj%&
Ekky ds Ø;&foØ; ;k /ku jkf”k dk Hkqxrku
;k ysu&nsu ds izek.k Lo:Ik tks izi= rS;kj fd;s tkrs
gS] mUgs izek.kd ;k okmpj dgk tkrk gSA bUgh
izek.kdksa ds vk/kkj ij ys[kk iqLrdksa esa ys[ks
fd;s tkrs gSA
deh”ku ;k orZu%&
dqN O;kikjh vius eky dh foØh dks
c<+kus ds fy, e/;LFkh ;k izfrfuf/k;ksa dh fu;qfDr
dj nsrs gS rFkk mudh lsokvksa ds izfrQy es
mudks /kujkf”k iznku djrs gSA ;g izfrQy gh

15. deh”ku ;k orZu dgykrk gSA deh”ku lkekU;r%
orZu ds vk/kkj ij fn;k tkrk gSA
izfof’V;k¡ ;k ys[kk%&
fdlh O;kifjd ysu&nsu ;k lkSns dks ys[kk
iqLrdksa es fu;ec) <ax ls djus ds dk;Z dks
izfof’B;k¡ ;k ys[kk djuk dgrs gSA
_.k%&
Tkc O;kikjh fdlh mRiknd ;k vuqRikn dk;Z ds
fy, fdlh O;fDr ;k laLFkk vkfn ls tks :Ik;k m/kkj ysrk
gS] mls _.k dgk tkrk gSA
cSad vf/kfod’kZ%&
dHkh&dHkh cSad vius xzkgd dks mlds }kjk
tek /kujkf”k ls vf/kd /ku fudkyus dh lqfo/kk iznku
djrk gS] ;g vf/kD; gh vf/kfod’kZ dgykrk gSA bl
jkf”k ij cSad xzkgdksa ls O;kt olwy djrk gSA
fnokfy;k%&
;fn dksbZZ O;kikjh vius nkf;Ro dk iw.kZr%
Hkqxrku djus es vleFkZ gksrk gS rks og fnokfy;k
dgykrk gSA bl n”kk es bldh lEifRr tks nkf;Roksa
dh rqyuk es cgqr de gksrh gSA
iw¡th rFkk _.k esa vUrj%&
Ø0 la0 vUrj dk iw¡th _.k

16. vk/kkj
1.
Ikw¡thifr ;k
_.knkrk
iw¡th nsus okys
dks iw¡thifr dgk
tkrk gSA
_.k nsus okys
dks _.knkrk dgk
tkrk gSA
2.
:i iw¡th /kujkf”k
,oa inkFkZ
nksuks :iksa es
gksrh gS
_.k izk;% /kujf”k
ds :Ik esa fn;k
tkrk gSA
3.
mi;kssx
¼iz;ksx½
iwth dsoy
mRiknd dk;ksZ
esa iz;qDr
gksrh gSA
_.k dks iz;ksx
mRiknd ,oa
vuqRiknd
nksuks izzdkj ds
dk;ksZ esa fd;k
tkrk gSA
4.
O;kt dh izkfRr ;k
Hkqxrku
iw¡th ij O;kt izkIr
gksrk gSA
_.k ij O;kt
pqdk;k tkrk gSA
5.
f?klkoV iw¡thxr
lEifRr;ksa dh f?
klkoV gksrh
gSA
_.k dh f?klkoV
ugh gksrh gSA
Journalising
tuZy “kCn QzSUp Hkk’kk ds Journ ls cuk gS ftldk vFkZ gS *Mk;jh*
tuZy izkjfEHkd ys[k dh lcls egRoiw.kZ iqLrd gSA blesa O;kikj gksus
okys izR;sd ysu&nsu (Transaction) dk frfFkokj rFkk Øekuqlkj ys[kk
fd;k tkrk gSA
tuZy dh lgk;d iqLrdsa (Subsidery book of journal):-
Cash Book:-
All cash related transaction is recorded in this book.
Sale Book:-

17. All credit transaction are recorded in this book.
Sale Return Book:-
All sale return transaction is recorded in this book.
Purchase Book:-
All credit purchase is recorded in this book.
Purchase Return Book:-
All purchase return transaction are recorded in this book.
Bill receivable book:-
All B/R transaction are recorded in this book.
Bill payable book:-
All B/P transaction are recorded in this book.
tuZy esa ys[kk djus ds fu;e%&
izR;sd ysu&nsu dk izHkko nks [kkrksa ij iM+rk
gSA ,d [kkrk MsfoV vkSj nwljk [kkrk ØsfMV gksrk
gSA tks [kkrk YkkHk izkIr djrk gS] mls MsfcV dgk
tkrk gSA tks ykHk nsrk gS] mls ØsfMV dgk tkrk
gSA fuEufyf[kr fu;eksa ds vuqlkj [kkrksa dks
MsfcV o ØsfMV fd;k tkrk gSA [kkrs eq[;r% rhu
izdkj dk gksrk gSA
Personal Account ¼O;fDrxr [kkrk½%&
O;fDrxr [kkrsa esa O;fDr;ksa ds lkFk fd;s x;s ysu&nsu dk
ys[kk gksrk gSA izR;sd O;fDr gekjk ysunkj ;k nsunkj gks ldrk gSA
;s [kkrsa rhu izdkj ds gksrs gSA
1- LoHkkfod [kkrk& TkSls& jke dk [kkrk] lquhy dk [kkrkA
2- d`f=e O;fDr;ksa dk [kkrk&TkSls&O;fD;ksa ds lewg dk
[kkrk&tSls&dEiuh dk [kkrk] chek dEiuh dk [kkrk] cSad dk [kkrk]
dkyst dk [kkrk] ljdkj dk [kkrkA
3- izfrfuf/k djus okys O;fDrxr [kkrs&tSls&etnwjksa dh “ks’k etnwjh]
vFkkZr vLr etnwjh ¼Outstanding wages½ vnRr csru] vnRr
fdjk;k] iq.kZ vnRr chek] vnRr O;kt vkfnA ;gk¡&
4- Debit the Reciver ¼ikus okyk½
Credit the giver ¼nsus okyk½
Real Account ¼okLrfod [kkrk½%&

18. okLrfod [kkrs esa oLrqvksa lsa fd;k x;k ysu& nsu
(Transaction) fy[kk tkrk gSaA
tSls jksdM [kkrk edku [kkrk eky [kkrk vkfnA
tks oLrq vUnj vkrh gS ml [kkrs dks Debit fd;k tkrk gS tks oLrq
ckgj tkrh gS rks mlds [kkrs dks Credit fd;k tkrk gSA
(leLr vkus okyh Debit what comes in lEifRr)
(leLr ckgj tkus okyh credit what goes out lEifRr)
Nominal account (ukeek= dk [kkrk):-
bUgs vki O;; [kkrk Hkh dgrs gSA buesa
ykHk
gkfu fdjk;k etnwjh osru deh’ku C;kt vkfn dk ys[kk fd;k tkrk gSA
bldk fu;e
bl Ádkj gSA
Debit all expenses and losses (leLr O;; o [kpZ)
Credit all in come and gains (leLr ykHk o vk;)
Proforma of Journal (tuZy dk Ák#i):-
tSls&vfer us O;kikj ÁkjEHk fd;kA 1 tuojh
40,000 #0
Rules of journal entries:-
1- tc ge udn ls O;kikj izkjEHk djrs gSA
¼When we start business by cash)
by cash a/c
to capital a/c
2- tc ge eky ls O;kikj izkjEHk djrs gSA
(When we start business by goods)
Date Particular L.F Amount dr. Amount cr.
Jan.1 By cash A/c To capital A/c
(being cash is brought as capital)
40,000
40,000

19. by goods
to capital
(Being goods introduce into the business by xyz)
3- tc ge LFkk;h lEifRr ls O;kikj izkjEHk djrs gSA
(When we start business by fixed assets)
by assets
to capital
4- tc ge fdlh ls udn eky [kjhnrs gSA
(When we purchase goods by cash)
by purchase
to cash
5- tc ge m/kkj eky [kjhnrs gSA
(When we purchase goods on credit)
by purchase
to xyz
6- tc ge udn [kjhnk eky okil djrs gSA
(When we purchase return goods by credit)
by cash
to purchase return
7- tc ge m/kkj [kjhnk eky okil djrs gSA
(When we purchase return by credit)
by xyz
to purchase return
8- tc ge udn eky csprs gSA
(When we sold goods on cash)
by cash
to sale
9- tc ge m/kkj eky csprs gSa ¼”;ke½A
(When we sold on goods by credit)
by xyz
to sale
10- tc gekjk udn cspk eky okil vkrk gSA
(When sale return goods comes from cash)
by sale return
to cash
11- tc gekjk m/kkj cspk eky okil vkrk gSA
(When goods sale return to credit)
by sale return
to xyz
12- tc ge fdlh dks deh”ku nsrs gSA
(When we give commission anyone)
by commission
to cash

20. 13- tc ge fdlh dks fdjk;k nsrs gSA
(When we give rent anyone)
by rent
to cash
14- tc ge fdlh dks nku nsrs gSA
(When we paid charity anyone)
by charity
to cash
15- tc ge fdlh ls deh”ku izkIr djrs gSA
(When we receive commission from anyone)
by cash
to commission
16- tc ge fdlh ls fdjk;k izkIr djrs gSA
(When we receive rent from anyone)
by cash
to rent
17- tc fdlh ls nku izkIr djrs gSA
(When we receive charity from anyone)
by cash
to charity
18- tc ge fdlh ls NwV izkIr djrs gSA
(When we receive discount from anyone)
by cash
to discount
19- tc ge fdlh dks NwV nsrs gSA
(When we paid discount to anyone)
by discount
to cash
20- tc gekjh udn gkfu gksrh gSA
(When we loss our money as cash)
by loss by cash
to cash
21- tc pksjh }kjk eky gkfu gksrh gSA
(When we loss our goods by theft)
by loss by thief
to goods
22- tc gekjh vkx }kjk udn gkfu gksrh gSA
(When we loss our money by fire)
by loss fire
to cash
23- tc gekjs eky dh gkfu gksrh gSA
(When we loss our goods)

21. by loss by goods
to cash
24- tc gekjk udn [kjhnk x;k eky izd`fr }kjk gkfu gksrk gSA
(When purchase goods loss by nature)
by loss by nature
to cash
25- tc ge O;kikj ls udn fudkyrs gSA
(When we draw by self expense as cash)
by drawing
to cash
26- tc ge O;kikj ls eky fudkyrs gSA
(When we draw by self expense as goods)
by drawing
to goods
27- tc ge udn ,Mokal nsrs gSA
(When we give advance)
by prepaid
to cash
28- tc ge fdlh ls ,Mokal ysrs gSA
(When we receive advance from anyone)
by receive advance
to xyz
29- tc ge ckdh nsrs gSA
(When we give standing balance)
by outstanding
to cash
30- tc ge cSad ls iSlk fudkyrs gSA
(When we receive money from bank)
by cash
to bank
31- tc ge cSad es iSlk tek djrs gSA
(When we fixed money into bank)
by bank
to cash
[kkrksa dks _.kh vkSj /kuh djus ds fu;e%&
[kkrksa dks _.kh vkSj /kuh djus
ds fu;e bl izdkj ls gS&
1.Personal Account(O;fDrxr [kkrk½%&
Ikkus okys O;fDr ds [kkrs dks _.kh dgrs gS
(Debit the receiver)
nsus okys O;fDr ds [kkrs dks /kuh dgrs gSA
(Credit the giver)
2.Real Account(OkkLrfod [kkrk½%&

22. O;kikj esa vkus okyh oLrqvksa dks _.kh dgrs gSaA
(What comes in debit?)
O;kikj esa tkus okyh oLrqvksa dks /kuh dgrs gSA
(What goes out debit?)
3.Nominal Account(vokLrfod ;k ukeek= dk [kkrk½
%&
O;; rFkk gkfu dks _.kh dgrs gSA
(All expenses and losses debit)
vk; rFkk ykHk dks /kuh dgrs gSaA(All profit and income
credit)
[kkrk cgh(Ledger)
[kkrk cgh fglkc&fdrkc dh lcls egRoiw.kZ iqLrd gSA blesa lc
lkSnksa dk oxhZd`r ,oa laf{kIr :Ik ls ys[kk fd;k tkrk gSA rFkk O;olk; ls
lEcfU/kr [kkrsa [kksys tkrs gSA tSls&O;fDrxr [kkrk] okLrfod [kkrk]
ukeek= dk [kkrk blesa O;kikfjd ysu&nsu mfpr <ax ls lEcf/kr [kkrksa
esa mrkjs tkrs gh izR;sd [kkrs ds ysu&nsu ds la[;k ds vk/kkj ij [kkrkcgh
esa lEHkkfor i`’Bksa dh la[;k fu/kkZfjr dj nh tkrh gSA izR;sd [kkrs dh
tkudkjh blesa cuh vuqØef.kdk ds vk/kkj ij Kkr dh tk ldrh gSA
Proforma of Ledger ([kkrkcgh dk izk:i):-
Date Particulars J.F. Amount Dr. Date Particulars J.F. Amount Cr.
Total Rs. Total Rs.
[krkSuh djus ds fu;e%&
[krkSuh djus ds fu;e bl izdkj ls gS&
1& tuZy ls lEcfU/kr leLr [kkrs [kkrk cgh esa [kksys tkrs
gSA
2& ,d [kkrk dsoy ,d gh ckj [kksyk tkrk gSSA
3& izR;sd [kkrs dk uke [kkrk cgh ds iUus ds Åij chp esa
fy[kk tkrk gSA
4& tuZy ds fdlh [kkrs esa ftl i{k es ys[kk djrs gSA [kkrk cgh
es Hkh mlh [kkrs es mlh i{k esa ys[kk fd;k tkrk gSA
5& ystj esa fdlh [kkrs dk ys[kk djrs le; foijhr [kkrs dk uke
fy[kk tkrk gS] tcfd ,ekm.V mlh [kkrs dk fy[kk tkrk gSA
iksfLVax djrs le; tuZy es [kkrk cgh dh i`’B la[;k L.F. ds
[kkrs esa vkSj [kkrk cgh esa tuZy dh i`’B la[;k J.F. ds [kkus
esa fy[krs gS] ftlls vko”;drk IkM+us ij nksuksa dk vklkuh ls
feyku fd;k tk ldsA

23. ryiV (Trial Balance)
[kkrk cgh esa [kksys x;s [kkrksa ds _.kh vkSj /kuh i{k ds tksM+ o
ckfd;k¡ fudkyus ds ckn ,d fo”ks’k lwph cuk;h tkrh gS] ftls ryiV dgk tkrk
dgk tkrk gSA ryiV [kkrk cgh ds MsfoV vkSj ØsfMV ds ;ksx ls vFkok
cSysUl ls cuk;k tkrk gSA
ryiV cukus dh izeq[k fof/k;k¡%&
ryiV cukus dh eq[;r% rhu fof/k;k¡ gSa&
1& ;ksx fof/k }kjk (Total Method)
2& “ks’k fof/k }kjk (Balance Method)
3& ;ksx vkSj “ks’k fof/k }kjk (Total and Balance Method)