Current Assets kya he. (Learn Current Assets tally hindi)

 

Current Assets kya he.

Dosto Current Assets we Assets hoti he. jinka use hum apne business, ke liye karte he. Current Assets ka time 12 month yahi 1yaer se kum hota he. yahi hum in Assets ko 1year se pahle money me apne business ke liye convert kar sakte he.

Current Assets ke example he.

Example 1- Cash in hand, 2- stock 3-bank balance, 4- Debtors (Trade Receivables) 5-Prepaid Expenses 6- Bills Receives

Current Assets ko hum is Example se samaj sakte he.

Mana hamne ek compay open ki jisme hum cloths sale karte he. ab  business start karne ke jiye jo rupe hamare pass he mana  amount Rs.1000 he. ye 1000 Rupe hamare Current Assets me Cash in Hand honge. And dukan me jo sale ke liye saman he yani jo stock he. wo Current Assest me Stock he. ab hamne jo sale ji yani stock me se kuch stock cashe me bachi or jisse hamri Current Assest me Cash in Hand bad gayi and kuch amount hamne Bank me deposit (jama)  kar diya. Bank me jo balance he use hum Current Assets me Bank Balance kaha jata he.  cloths stock me se kuch stock hamne credit (udhar) “B” naam se person ko sale (becha). Jiska matlab he. ki “B” se hame “rupe” milne wale he. Current Assets me hum “B” ko Debtor (Trade Receivables) kaha jata he. ab dosto company ke kuch expenses yani “kharche” honge like us bijli bills jiska payment hame kar parata he. jo ki power corporation dwara 2 month me ata he. lekin humne 6 month ka electricity (bijli) bills advance me me payment kar diya me yani dosto ye current Assets me prepaid Expanses  kaha jata he. ab dosto jo saman hamne credit(udhar) me “B” sale (becha) tha. Unhe bills banakar diye he. un bills ko receive karna ko Current Assets me Bills Receivables kaha jata he.

To dosto hamne jana Current Assets kya he.

Tally Basic Accounting me Cash in Hand kya he.

Jo hamare business me hamre pass Cash he use hum Cash in hand kahte he.

Debtor kya he.

Dosto jo company se business me credit me goods(saman) buy (kharidata) he. use tally Basic Accouting me company ka Debtor kaha jata he.

Bank Balance kya he

Bisness me jo balance hamne Bank me deposit (jama) kiye he wah balance Bank Balance hota he.

Prepaid Expanses kya he.

Jin Expanses (kharcho) ka Payment(bhugtan) hamne Adwance me kiya he. We Expenses Prepaid Expanses kaha jata he.

Bills Reciveble kya he.

Jis jis ko hame stock credit me sale ki unse jo bills ki pament receve hone wali he use Bills Receivable kaha jata he.