Account Debit Credit Rule Hindi me

Tally me Accounting ka kam karte samay hume Kewal Acount ko dr. or Cr. karna hota he banki ki process tally Automatic Complete kar deta he.

Kis Account ko Debit or Kis Account ko Credit kare iske liye kuch rules banaye gaye jinhe Hum Tally me 3 Golden Rules ke naam se jante he. jo ki bahut hi saral or ashan rule he. Accounting me ek Rule or he Jinhe Hum Modern Rule of Accounting kahte he. to pahle hum jante he

Accounting me

 Types of Account

Account 03 Prakar ke hote he.

1.  Personal Account:-(Vyakigat Khate):Company ke Personal Account or Kisi Person ke name ke Account or Creditor, Debtor ke Account Personal a/c hote he.                                                 .Exmaple:- Capital A/c , Drewing, A/c Bank A/c,  Mohan a/c Rohan  A/c, Tata Campany a/c
2. Real Account:-(Vastavik Khate):-cash a/c Fixed Assets ke A/c ya jo Vashtavik Assets ke Account hote he.                                                                                                                               .Example:-Cash A/c, Furniture A/c Plant & Machinery A/c
3. Nominal Account:-(nam matr ke khate):- ve account jo kewal naam se jane jate he vastav me unki Image hamare Dimag me nahi ban pati he ye Expenses or Income ke Account hote he. is hum Example ke Dwara samajte he.                                                                                            .Example:-Rent a/c Salary A/c Inresest A/c sale a/c purchase a/c discount a/c inke Image dimag me nahi ban sakti he. jabki cash a/c bank a/c furnitur a/c ki Image Dimag me ban jayegi ki me kis tarah ki honge karke.

Account Debit Credit Rule's in Hindi me

3 Golden Rule's of Accouting of Debit Credit Rule's.

1)Personal Accounts:-
Debit : The Receiver or Debtor.
Credit : The Giver or Creditor
Hindi me
Pane Wale ko Debit karo
Dene Wale ko Credit Karo

Example
1-Anil Started Business With cash
Anil Capital A/c  Personal Account Rule ko Follow karte hue Cr. hoga Kyoki waho Compnay ko Rupe De raha he.

Cash A/c Real Account ko Follow karte hue Dr. hoga kyo ki Cash Company ke pass aa raha he.
2-Sold Goods to heera
Heera A/c Personal A/c Rule ko Follow karte hue Dr hoga kyoki Heera goods ko pane wala wyakti he.
Sale A/c Nominal a/c ke Rule ko Follow karte huye Cr. hoga Kyo ki Waha company ki Income he.
2) Real Accounts:
Debit : What comes in
Credit : What goes out
Hindi me
Business me Company ke Pass Ane wali Assets ko Debit kare.
Business me Company se         Jane Wali Assets ko Credit kare.
 Example:-
1-Anil Started Business With cash
 Cash A/c Real Account ko Follow karte hue Dr. hoga kyo ki Cash Company ke pass aa raha he.
Anil Capital A/c  Personal Account Rule ko Follow karte hue Cr. hoga Kyoki waho Compnay ko Rupe De raha he.
Purchase Furniuter in Cash
2-Furniture A/c Real A/c Rule ko Follow karte huye Dr hoga kyo ki waha Company ke pass wane wali Assets he.
Cash  A/c Real A/c Rule ko Follow karte huye Cr hoga kyo ki waha Company ke pass se jeane wali Assets he.

3) Nominal Accounts:
Debit : All Expenses & Losses
Credit : All Incomes & Gains

Hindi me
Company ke Sabhi Expeneses or Loss ke A/c Hamesha Debit hote he.
Company ke Sabhi Income or Gains ke A/c Hamesha Credit hote he.
Example:-
1- paid rent in cash
Rent A/c Nominal A/c Rule ko Follow karta hua dr. hota kyo ki wah Expenses he Rent ki Image dimag me nahi ban sacti
Cash A/c Real A/c Rule ko Follow karta hua Cr. hoga kyo ki wah campany se jane wali sampati he.
2- Commission Received in cash.
Commission A/c Nominal A/c Rule ko Follow karta hua Credit hoga Kyo ki Wah Company ke Income ka Source he. or Commission ka dimag me Image nahi banta he.
 Cash A/c Real A/c Rule ko Follow karta hua Dr. hoga kyo ki wah campany ke pass ane wali sampati he.

hame kewal ek A/c ka pata hona chahiye ki wah Debit ho raha he ya Credit dusara A/c Uske Opposite hoga yani Cash Ager Cr. hota he to Rent Debit hoga.
Iske Alawa kuch any Rule bhi he.

1-Cash Rule:- Cash Business me Company ke pass ata he waha A/c Dr hota he.
                       Cash Business me Company se jata he to A/c Cr. hota he.

Modern Rule of Account ( Debit Credit Rule hindi)

1-Assets:- company ke liye Increase (+) hoti he to Debit hoti he.

   Assets:-  company ke liye Decrease (-) hoti he to Credit hoti he.

2-Liabilities:- company ke liye Increase (+) hoti he to Credit hoti he.

   Liablilites:-  company ke liye Decrease (-) hoti he to Debit hoti he.

3-Capital :-company ke liye Increase (+) hoti he to Credit hoti he.

   Capital:-  company ke liye Decrease (-) hoti he to Debit hoti he.

4-Expenses:- Dr hote he.

5-Income :- Cr hoti he.

Dr Cr Rule Hindi

Note the following Transection for Journal Entry or Voucher Entry.
1.Started Business with cash 10000
2. Open Bank A/c with cash 5000.
3.Purchase goods from Nitin 2000.
4. Interest received 2000.

Journal Entry 

1.  Cash a/c Real A/c Rule ke anusar company ke pass ane wali assets he is karan cash a/c dr hoga
     Capital a/c (malik ke naam ka a/c) Personal a/c rule ko follow karte hue Capital A/c Cr hoga. Kyoki waha company ko Dene wala person he.

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