Ledger book hamar books of accouting ki 2 books ya Principal book hoti he jise me hindi me खाता-बही ke naam se jante he is books me company ke sabhi account hote he. and koi bhi accouts is book me Repeat nahi hote he. jiske dwara hame pratyek accout ki sari detials or account ka Closing Balance mil jata he. ek tarike se ledger book Ledger(Accounts) ka sangrah hota he.
Jaise hame Purchase a/c ki sabi details dekhani he. me ledger book ke P Page me Purchase a/c me jakar dekh sakta hu.
jiase:- Journal books ki Purchase a/c wali sabhi Entries ko Ledger books ke Purchase a/c Ledger me transfer karna.
Ledger book format wali book aap chahe jo market se bhi kharid sakte hai. J.F Meens dosto Journal Folio No ya Journal books ka Entry wali page ka no. hota he Jise Effect a/c ke age J.F me likha jata he.Jaise hame Purchase a/c ki sabi details dekhani he. me ledger book ke P Page me Purchase a/c me jakar dekh sakta hu.
Ledger book kyo Important hoti he
- Hum business me Creditor or Debtor ko kitna de diya or kitna dena he or kitna lena he jan sakte.
- abi tak kitni Amount ke kon kon se Expense kiye he pata laga sakte
- Cash kitna he jan sakte he
- bank me kitna cash he.
- purchase or sale kab kab kitni hu
- Trading a/c Statement banane ma maddat karta he.
- business ki transection ka khatewar vipran ka pata chal jata he.
Ledger posting kya he.
Journal Books me jo hame Entries ki he unko Ledger books me transfer karte he.jiase:- Journal books ki Purchase a/c wali sabhi Entries ko Ledger books ke Purchase a/c Ledger me transfer karna.
Format of Ledger book
Dr. | Ledger Name: | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F | Amount | Date | Particulars | J.F | Amount |
To | By |
Ledger books me Journal books ki Entries ki posting kaise ki jati he.
dosto agar jume journal book me transection ki Entrie Dr/cr karni seekh li he to use bad accouting me 2 step hota he Ledger banana. tally me Ledger book Balance sheet ki tarah automatic ban jati he.
- इन्हें भी जाने :-
- Balance sheet kaise banaye
sabse pahle hum transction lete he jinki Entrie humne Journal books me kar rakhi he.
- 01-04-2017 - Anil Bansal Started Business With Cash 100000.
- 01-04-2017 - Open a bank account in SBI Bank with cash deposit 30000
- 01-04-2017 -Purchase Furniture in cash 20000.
- 01-04-2017 - Paid Rent 5000 by Cheque.
- 01-04-2017 -Purchase goods in cash 10000.
- 01-04-2017 - Sold goods to Harish 20000.
- 01-04-2017 -Purchase Plant & Machinery from TATA company 50000.
- 01-04-2017 -Interest Recieved in SBI Bank 1000.
- 01-04-2017 -Cash Received from Harish 10000.
- 01-04-2017 -Paid Cheque 20000 to TATA Company.
Journal Book
Date | Purticular's | L.F. | Dr Amount | Cr Amount | |
1.4.17 | Cash a/c dr to Capital a/c cr | 3 | 100000 | 100000 |
1.4.17 | Bank a/c dr to cash a/c cr | 2 | 30000 | 30000 |
1.4.17 | Furniture a/c dr cash a/c dr | 6 | 20000 | 20000 |
1.4.17 | Rent a/c dr to bank a/c cr | 15 | 5000 | 5000 |
1.4.17 | Purchase a/c dr to cash a/c cr | 14 | 10000 | 10000 |
1.4.17 | Harish a/c dr to Sale a/c cr | 9 | 20000 | 20000 |
1.4.17 | Plant Machinery a/c dr to TaTa Copany a/c cr | 14 | 50000 | 50000 |
1.4.17 | SBI bank a/c dr to Interest a/c | 8 | 1000 | 1000 |
1.4.17 | cash a/c dr to Harish a/c cr | 3 | 10000 | 10000 |
1.4.17 | Tata copany dr to SBI Bank a/c cr | 20 | 20000 | 20000 |
Dosto Tally me Account ko hum ledger ke naam se jante he or Create karte he and unki Entries Journal book me Journal Entrie karte he or Tally me Accouting Voucher Entry karte he.
books me Accouts ki details hum Ledger book me dekhte he or Tally me hum Books of Account ke Ledger me click karke dekhte he.
Step1: sabse pahle ledger book ka ek ledger ke liye format banye.
step2: Ledger name me Cash a/c likhe.
Step3:Dr Side me date fill ke bad Cash a/c to Dr Captal ne kiya to To Capital Likhte he or J.F me Journal book page no 1 likhte he then Cash a/c ki Amout Fill karte he. Credit Side me 2 Journal Entry ki date fir By Bank A/c likhte he. Kyo ki Cash ko Credit Bank a/c Dwara kiya gaya he. Then J.F me 1 Or Cash ki Amount likhe he.
Step4: 3 Entry ki posting or age jin jin Entrie me Cash unki Posting Ledger book me karte he.
Note: Dr Side me To(को ) dwara Purticular me Debit karane wala a/c likhe he or Cr Side me Agar Ledger wala a/c Credit hua he to By(द्वारा) ke bad Jisske Dwara Dr hua he Usse likhte he.
dosto Isi tarah se ledger book ka formate banakar Capital A/c ka Ledger banaya jata he. Fir age ke Sabi Accout ko Ledger me banaya jata he
Ek Ledger Complete karne ke bad kunki Balancing ki jati he Jisse Ledger Balancing kaha jata he.
Ledger Balancing karna
Ledger Balance ki Dwara Hume Har Ek Accout me Kitna Balance Dr/Cr he pata chal jata he.
iske liye hume
Step1:-Dr Side ke Amout ka Total Sum or Credit Side ke Amout ka Total Sum karna hota he Fir Jo Total Sum Sabse Bada Greater hota he Use Dono Side type karte he. Jis bhi Side hum Total hota he.
Uss Side Balance C/d karke Ussi Side ke Total balance se mines kiya jata he or jo Balance bajta he use type kiya jata he.
Tally me Ledger book Kaise dekhe.
Step1:-Display me Enter kare ya fir D press kare.
Step2:-Accounting Books me Enter kare ya fir A press kare.
Step3:-Ledger me Enter kare. ya Fir L press kare.
dosto agear aap Accouting Books me Ledger option se releled kuch or puchhana chhahte he to google account gmail account log on karke comment kar sakte he.
ap facebook page ke madyam se bhi humse jud sakte he.
books me Accouts ki details hum Ledger book me dekhte he or Tally me hum Books of Account ke Ledger me click karke dekhte he.
Dr. | Cash A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F | Amount | Date | Particulars | J.F | Amount |
1-4-17 | To Caiptal a/c | 1 | 100000 | 2-4-17 | By Bank a/c | 1 | 30000 |
1-4-17 | To Harish a/c | 1 | 10000 | 3-4-17 | By Furniture a/c | 1 | 20000 |
By Purchase a/c | 1 | 10000 | |||||
By Balance c/d | 50000 | ||||||
Total | 110000 | Total | 110000 |
step2: Ledger name me Cash a/c likhe.
Step3:Dr Side me date fill ke bad Cash a/c to Dr Captal ne kiya to To Capital Likhte he or J.F me Journal book page no 1 likhte he then Cash a/c ki Amout Fill karte he. Credit Side me 2 Journal Entry ki date fir By Bank A/c likhte he. Kyo ki Cash ko Credit Bank a/c Dwara kiya gaya he. Then J.F me 1 Or Cash ki Amount likhe he.
Step4: 3 Entry ki posting or age jin jin Entrie me Cash unki Posting Ledger book me karte he.
Note: Dr Side me To(को ) dwara Purticular me Debit karane wala a/c likhe he or Cr Side me Agar Ledger wala a/c Credit hua he to By(द्वारा) ke bad Jisske Dwara Dr hua he Usse likhte he.
dosto Isi tarah se ledger book ka formate banakar Capital A/c ka Ledger banaya jata he. Fir age ke Sabi Accout ko Ledger me banaya jata he
Ek Ledger Complete karne ke bad kunki Balancing ki jati he Jisse Ledger Balancing kaha jata he.
Ledger Balancing karna
Ledger Balance ki Dwara Hume Har Ek Accout me Kitna Balance Dr/Cr he pata chal jata he.
iske liye hume
Step1:-Dr Side ke Amout ka Total Sum or Credit Side ke Amout ka Total Sum karna hota he Fir Jo Total Sum Sabse Bada Greater hota he Use Dono Side type karte he. Jis bhi Side hum Total hota he.
Uss Side Balance C/d karke Ussi Side ke Total balance se mines kiya jata he or jo Balance bajta he use type kiya jata he.
Tally me Ledger book Kaise dekhe.
Step1:-Display me Enter kare ya fir D press kare.
Step2:-Accounting Books me Enter kare ya fir A press kare.
Step3:-Ledger me Enter kare. ya Fir L press kare.
Step4:-jis ledger ki details dekhani he us ledger me Enter kare.
jaise hame Cash a/c dekhna he or hamne jo book me banaya he or tally me jo cash ka ledger dikhayi de raha dono same honge.dosto agear aap Accouting Books me Ledger option se releled kuch or puchhana chhahte he to google account gmail account log on karke comment kar sakte he.
ap facebook page ke madyam se bhi humse jud sakte he.
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