Accounting
It is a systematic process of identifying, recording and classifying financial information. It reveals profit or loss for a given period.
(यह वित्तीय जानकारी की पहचान, रिकॉर्डिंग और वर्गीकरण की एक व्यवस्थित प्रक्रिया है। यह दी गई अवधि के लिए लाभ या हानि को प्रकट करता है।)
Types of accounts
There are three types of accounts maintained for transactions.
Examples
1. Cash pay to Aditya
Ans. Dr. Aditya. (Dr. Receiver)
Cr. Cash. ( Cr.Goes out)
2. Cash received from Ram
Ans. Dr. Cash. ( Dr. Comes in)
Cr. Ram. ( Cr. Giver)
3. Purchase goods from Arun
Ans. Dr. Purchase. ( dr. Comes in)
Cr. Arun. ( cr. giver)
4. Goods sale to Abhishek
Ans. Dr. Abhishek. ( dr. Receiver)
Cr. Sale. ( cr. Goes out)
5. Salary pay in cash
Ans. Dr. Salary. ( dr. All Expenses)
Cr. Cash. ( cr. Goes out)
6. Commission receive 50000 ( cash)
Ans. Dr. Cash. ( dr. Comes in)
Cr. Commission ( cr. All incomes)
It is a systematic process of identifying, recording and classifying financial information. It reveals profit or loss for a given period.
(यह वित्तीय जानकारी की पहचान, रिकॉर्डिंग और वर्गीकरण की एक व्यवस्थित प्रक्रिया है। यह दी गई अवधि के लिए लाभ या हानि को प्रकट करता है।)
Types of accounts
There are three types of accounts maintained for transactions.
- Personal A/c ( व्यक्तिगत खातें)
- Real A/c ( वास्तविक खातें)
- Nominal A/c (नाम मात्र खातें)
1. Personal A/c
Personal a/c are related to any person, firm, institution, organization, company .
( personal a/c किसी व्यक्ति, संस्था, संगठन , कंपनी से सम्बंधित होता है)
For example : Ram a/c, Ravi a/c, xyz pvt. ltd., bank a/c etc.
2. Real A/c :
Real A/c are related to property or goods, cash and assets.
( Real A/c समान, पैसा और सम्पत्ति से सम्बंधित होता है)
For Example: cash, machinery, furniture and goods.
3. Nominal A/c
Nominal A/c are related to incomes, expenses, losses and Gains of a business.
( Nominal A/c व्यवसाय के आय और व्यय से संबंधित होता है)
For Example : salary a/c, discount, Rent, commission.
Golden Rules of Accounting
Examples
1. Cash pay to Aditya
Ans. Dr. Aditya. (Dr. Receiver)
Cr. Cash. ( Cr.Goes out)
2. Cash received from Ram
Ans. Dr. Cash. ( Dr. Comes in)
Cr. Ram. ( Cr. Giver)
3. Purchase goods from Arun
Ans. Dr. Purchase. ( dr. Comes in)
Cr. Arun. ( cr. giver)
4. Goods sale to Abhishek
Ans. Dr. Abhishek. ( dr. Receiver)
Cr. Sale. ( cr. Goes out)
5. Salary pay in cash
Ans. Dr. Salary. ( dr. All Expenses)
Cr. Cash. ( cr. Goes out)
6. Commission receive 50000 ( cash)
Ans. Dr. Cash. ( dr. Comes in)
Cr. Commission ( cr. All incomes)
Practice questions are below 👇
1 Comments
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