How to make journal entry-Hindi me

Doato ajj main apko ek Rule bataunga jo bohot Asaan hai use sikh lene k baad agar app use follow karte hai to app asani se Journal entry kar sakte hai.

Dosto us rule ko hum GOLDEN RULE khte jise hume sikhna hai isi rule ko hi ENGLISH RULE v kaha jata hai.doato Golden rule ayiye samjhte hai.

1. Personal Account

2. Real Account

3 Nominal Account

1.Personal Accounts

Dosto sabse pahle hum personal account ko samjhte hai.ish account me person se related jitne v account hoge wo ayenge aur company ke naam se v related account v isi me ayenge aur jis person ka app naam nhi likh payege uske liye jo account ka use hoga wo v isi me ayenge.

Example:- 

Natural personal a/c  -Ram a/c , shyam a/c ,Mohan a/c etc.

Artificial pers. a/c- Tata company a/c, birla co. a/c,          Bank a/c etc.

Representatives a/c- Capital a/c, drawing a/c, outstanding a/c etc. 

RULE -  Paane wale Ko Debit (DR.) karenge.

              Dene waleko ko Credit ( CR.).

2. Real Account

Dosto abb hum real account se related account ko dekhte hai.ye bohot hi asaan hai yha hum assets (sampatti) aur libility (karja) se related account ko dekhte h.

Example:-

Plant a/c , Cash a/c , machinery a/c, building a/c, Land account etc.

RULE - Aane wali sampatti ko Debit (DR.) krenge

             Jane wali sampatti ko Credit ( CR.)

3.Nominal Account

Dosto ye last hai Nominal accounts ye upar wale se v bohot asaan hai yha pe hum Expense, profit, loss, income se related chizo ko dekhte hai.

Example :- 

purchase goods a/c , sale goods a/c , rent paid , salary paid, wages paid , wages received, commision paid, commision rec., discount allowed, discount rec. etc.

RULE - Savi Haani aur kharche ko Debit( DR.) krenge

             Savi laabh aur aaae (Income) ko Credit (CR.)

Dosto rule to jaan gye hai app bas ise yaad kar lijiye aur app iska faidaa jab tak Accounting ka kaam krenge tab tak mile abb hum kuch jounal k Examples ko kar k dekhenge ki hum asaaani se Journal Entry Kar paa rhe hai ya nhi.

Q1. Business Started with cash rs 50000.

sol.

Cash a/c - Real a/c hai aur aane wali sampatti hai rule k hisab se Dr. hoga.

Owner lagaya hoga paisa jiska naam k jagah Capital a/c maan lenge aur ye personal a/c hai ise Cr. karege

dene wala paisa owner hai.

Dosto agar app ek ka v pata kar lete hai to dusra khud malum ho jayega.

CASH A/C.....................DR           50000

            TO CAPITAL A/C                         500000

Q2. Salary paid to cash rs. 2000.

sol.

Salary a/c- Nominal hoga aur ye kharch hai ise Dr.karenge.

Cash a/c- real a/c hai..jane wali sampati CR. karenge.

SALARY A/C...............DR           2000

               TO CASH A/C                         2000

Q3. Rent Received Rs 5000

sol.

Rent a/c - Nominal aur income hai cr. karenge.

Cash a/c - real k anusar aane wali sampati hai Dr.

CASH  A/C...................DR            5000

                 TO RENT A/C                         5000

Dosto dekh rhe kitni asaani se ish rule ke anusar hum Jornal Entry ko kar paa rhe hai. dosto practice kare aur journal entry jaldi jaldi banaye agar koi problem ho to please comment kare appki madad jald se jald ki jayegi aur agar appko ye pasand aya hoga to plese

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