Sunday 13 October 2013

लेखा के स्वर्ण नियम (Golden Rule of Accountancy in Hindi )

हर लेन - देन दो खातों को प्रभावित करता है. इसीलिए इसे दोहरी प्रविष्टि प्रणाली बहीखाता कहा जाता है. 

लेखा के स्वर्ण नियम (Golden Rule of Accountancy)

पर्सनल A/C
रियल A/C
नॉमिनल A/C
डेबिट - प्राप्तकर्ता (पाने वाले) को
(Debit The Receiver)
डेबिट  - जो आता है
Debit What Comes In
डेबिट - खर्च और हानि
Debit  All Expenses And Losses
क्रेडिट- दाता ( देने वाले) को
Credit The Giver
क्रेडिट - जो जाता है
Credit What Goes Out
क्रेडिट - मुनाफा और लाभ
Credit All Income And Gains


उदाहरण के लिए मान लीजिये 

अप्रैल 1 . 
शिवम 50,000  रुपये से  व्यापर प्रारंभ करता है. 

अप्रैल 2 .
10,000 रुपये बैंक में जमा करता है.

अप्रैल 3 .
20,000 रुपये का सामान खरीदता है.

अप्रैल 4.
1,500 रुपये का सामान बेचता है.

अप्रैल 5.
1,000  रुपये मकान मालिक  को किराया देता है.

मार्च  10 .
50 रुपये बैंक ब्याज मिलता है. 

इस प्रश्न को बनाने के पहले हमें ये निर्धारित करना होगा कि इन सारे लेन - देन  किन खातों के अंतर्गत आते है.
अप्रैल 1 . 
शिवम 50,000  रुपये से  व्यापर प्रारंभ करता है. 

Capital A/C  - Personal A/C के अंतर्गत आता है. ( कैपिटल अकाउंट मालिक का अकाउंट होता है. )
Cash A/C - Real A/C  के अंतर्गत आता है.

पर्सनल A/C
रियल A/C
नॉमिनल A/C
डेबिट - प्राप्तकर्ता (पाने वाले) को
Cash


क्रेडिट- दाता ( देने वाले) को
Capital
इसलिए,

     Capital A/C - Cr.----------------------50,000
Cash A/C -   Dr.----------- 50,000

अप्रैल 2 .
10,000 रुपये बैंक में जमा करता है.

Bank A/C  - Personal A/C के अंतर्गत आता है.
Cash  A/C - Real A/C के अंतर्गत आता है.

पर्सनल A/C
रियल A/C
नॉमिनल A/C
डेबिट - प्राप्तकर्ता (पाने वाले) को
Bank


क्रेडिट- दाता ( देने वाले) को
Cash





Bank A/C -   Dr.----------- 10,000
       Cash A/C-  Cr.---------------------- 10,000

अप्रैल 3 .
20,000 रुपये का सामान खरीदता है.
Purchase A/C  - Real A/C के अंतर्गत आता है.
Cash  A/C - Real A/C के अंतर्गत आता है.
पर्सनल A/C
रियल A/C
नॉमिनल A/C

डेबिट  - जो आता है
Purchase


क्रेडिट - जो जाता है
Cash
इसलिए,
Purchase A/C -   Dr.----------- 20,000
       Cash A/C -                Cr------------------20,000

अप्रैल 4.
1,500 रुपये का सामान बेचता है.

Cash A/C  - Real A/C के अंतर्गत आता है.
Sales  A/C - Real A/C के अंतर्गत आता है.
पर्सनल A/C
रियल A/C
नॉमिनल A/C

डेबिट  - जो आता है
Cash


क्रेडिट - जो जाता है
Sales
इसलिए,
Cash A/C -   Dr.----------- 1,500


 Sales A/C - Cr.---------------------- 1,500

अप्रैल 4.
1,000  रुपये मकान मालिक को किराया देता है.
Cash A/C  - Real A/C के अंतर्गत आता है.
Rent  A/C - Nominal A/C के अंतर्गत आता है.
पर्सनल A/C
रियल A/C
नॉमिनल A/C


डेबिट - खर्च और हानि
Rent

क्रेडिट - जो जाता है
Cash

इसलिए,
Rent A/C -   Dr.----------- 1,000
 Cash A/C - Cr.---------------------- 1,000
मार्च  10 .
50 रुपये बैंक ब्याज मिलता है. 
Cash A/C  - Real A/C के अंतर्गत आता है.
Rent  A/C - Nominal A/C के अंतर्गत आता है.
पर्सनल A/C
रियल A/C
नॉमिनल A/C

डेबिट  - जो आता है
Cash



क्रेडिट - मुनाफा और लाभ
Interest

 इसलिए,
 Cash A/C - Dr.---------------------- 50
Interest A/C -   Cr.----------- 50


Posted by at

69 comments:

  1. Unknown4 May 2016 at 14:56

    nice................
    thanks

    ReplyDelete
  2. Unknown20 June 2016 at 10:17

    I understand.........?
    Thanksssss Sir.........?

    ReplyDelete
  3. Unknown17 September 2016 at 14:01

    THANK YOU VERY MUCH

    ReplyDelete
  4. infokendra12 October 2016 at 15:52

    Thank you very much Sir.

    ReplyDelete
  5. Unknown26 October 2016 at 11:24

    thank you sir. it was very helpful

    ReplyDelete
  6. Unknown1 December 2016 at 07:18

    thanks sir

    ReplyDelete
  7. Unknown1 December 2016 at 07:19

    thanks sir

    ReplyDelete
  8. Unknown24 December 2016 at 14:33

    thank you sir

    ReplyDelete
  9. Unknown2 March 2017 at 12:43

    sir very very thanks

    ReplyDelete
  10. Anonymous14 April 2017 at 12:11

    Nice

    ReplyDelete
  11. Unknown23 April 2017 at 17:36

    sUPERb sIr

    ReplyDelete
  12. Unknown26 April 2017 at 17:06

    nice sir

    ReplyDelete
  13. Anonymous15 May 2017 at 20:11

    Capital A/C - Cr.----------------------50,000
    Cash A/C - Dr.----------- 50,000

    Dont you think we should be writing dr a/c first and then cr a/c

    ReplyDelete
  14. Unknown20 May 2017 at 10:56

    thnxxxxx

    ReplyDelete
  15. The Knowledge9 June 2017 at 23:39

    Thanx

    ReplyDelete
  16. Unknown27 June 2017 at 13:28

    nice example sir thanks

    ReplyDelete
  17. Unknown17 July 2017 at 08:57

    Thank u sir very nice and simple example

    ReplyDelete
  18. Unknown17 July 2017 at 08:58

    Thank u sir very nice and simple example

    ReplyDelete
  19. Unknown17 July 2017 at 10:22

    thank you sir it is a very easy to understand the rules of account so thank you so much.

    ReplyDelete
  20. Ravi Yadav27 July 2017 at 22:31

    Nice sir ji

    ReplyDelete
  21. Unknown30 July 2017 at 13:19

    Sir kya ye sb ap mere gmail pr send kr skte ho jasmeengouri1999@gmail.com pr advance me thanku sir

    ReplyDelete
  22. Unknown30 August 2017 at 15:26

    Thank u sir very nice and simple example

    ReplyDelete
  23. Kamlesh13 October 2017 at 15:24

    nice examle yaar

    ReplyDelete
  24. Unknown5 November 2017 at 06:50

    Very nice

    ReplyDelete
  25. Unknown9 November 2017 at 14:51

    THANK YOU VERY MUCH SIR

    ReplyDelete
  26. Ajay Bormale20 November 2017 at 12:24

    NICE

    ReplyDelete
  27. Unknown2 December 2017 at 17:06

    very nice sir

    ReplyDelete
  28. Unknown22 February 2018 at 16:23

    NICE

    ReplyDelete
  29. sudheer kumar24 March 2018 at 12:21

    Nice sir

    ReplyDelete
  30. Unknown14 April 2018 at 17:02

    MY HOUSE RENT TRANSFAR ANAMIKA FROM BANK
    ANAMIKA A/C GROUP

    ReplyDelete
  31. bpsingh21 May 2018 at 00:20

    very nice clearification

    ReplyDelete
  32. deepesh24 June 2018 at 19:16

    Sir kya mujhe pdf fails mil skte hai

    ReplyDelete
  33. Unknown18 July 2018 at 14:43

    Thank you sir good afternoon

    ReplyDelete
  34. Unknown21 July 2018 at 21:42

    Thaink ji

    ReplyDelete
  35. Unknown25 July 2018 at 12:54

    BEST GYAID SIR



    ReplyDelete
  36. Unknown31 July 2018 at 13:07

    fablous

    ReplyDelete
  37. Unknown21 August 2018 at 15:50

    Thanks sr.

    ReplyDelete
  38. Unknown21 August 2018 at 15:51

    Thanks sr.

    ReplyDelete
  39. Unknown24 August 2018 at 11:28

    Thank u sir very nice and simple example

    ReplyDelete
  40. Unknown5 September 2018 at 22:32

    Very nice

    ReplyDelete
  41. Unknown24 September 2018 at 15:06

    Thanks sir

    ReplyDelete
  42. Unknown25 September 2018 at 05:47

    Thanks i conform sir

    ReplyDelete
  43. chinmaya3 October 2018 at 06:30

    awesome sir tnx for this golden rule

    ReplyDelete
  44. Unknown26 October 2018 at 22:03

    thkes a lot dude

    ReplyDelete
  45. Afzal husain7 November 2018 at 10:55

    This Blog post Is Very helpful to know Dr. and Cr. Rules in Hindi

    ReplyDelete
  46. Unknown16 February 2019 at 18:56

    thank you sir

    ReplyDelete
  47. Babalu gautam30 May 2019 at 17:13

    Thanks sir

    ReplyDelete
  48. Unknown19 June 2019 at 17:45

    Thanks sir

    ReplyDelete
  49. Unknown24 June 2019 at 07:29

    Thanks again sir

    ReplyDelete
  50. Unknown25 June 2019 at 08:16

    Sir mujhe journal entry me thoda confusion hai

    ReplyDelete
  51. Unknown26 June 2019 at 15:01


    Please sir mujhe journal entry aati per thoda confusion hi. Jaise ki . Building purchase kiya aur check se bhuktan kiya . Please help me in these cases . Sir issme kaun dr hoga aur kaun account cr hoga . Mushe lgta hi ki .... purchase a/c dr To bank a/c To cash a/c kyaa sir entry shi hi

    ReplyDelete
  52. Unknown26 June 2019 at 15:02


    Please sir mujhe journal entry aati per thoda confusion hi. Jaise ki . Building purchase kiya aur check se bhuktan kiya . Please help me in these cases . Sir issme kaun dr hoga aur kaun account cr hoga . Mushe lgta hi ki .... purchase a/c dr To bank a/c To cash a/c kyaa sir entry shi hi

    ReplyDelete
    Replies
    1. rakesh14 March 2020 at 21:12

      nahi galat hai

      entry ise tarah hogi ..................

      Building A\C Dr.
      To Cash A\C

      Delete
    2. rakesh14 March 2020 at 21:13

      sorry payment check se ho raha hai to

      To cheque / Bank a/c

      Delete
  53. komal lalwani8 July 2019 at 12:22

    building purchase karenge to building apke ass aara it means vo dr. hoga nd cheque se kiye to bank ka name aayegaga ..

    ReplyDelete
  54. Unknown13 July 2019 at 15:16

    very labh

    ReplyDelete
  55. Unknown20 September 2019 at 14:33

    sir aap please real account
    personal account
    nominal account
    main jo bhi ate hain use list pdf banado

    ReplyDelete
  56. Unknown24 November 2019 at 05:14

    Zoya siddique

    ReplyDelete
  57. Unknown24 November 2019 at 05:16

    Wow osm nice sir confusion clear ho gya skriya sir

    ReplyDelete
  58. Unknown24 February 2020 at 19:43

    thank you so much sir plz short cut journal entry any client for examples plz link send all video sir . again thank you so much very faithful site plz help me always with me sir.

    ReplyDelete
  59. Unknown3 March 2020 at 06:38

    Nice sir which types of information wise u

    ReplyDelete
  60. Tally11 December 2020 at 08:15

    Thanks sir

    ReplyDelete
  61. Unknown26 February 2021 at 11:10

    Thanks ji

    ReplyDelete
  62. Unknown26 February 2021 at 11:49

    Thanks Sir ji

    ReplyDelete
  63. Deepak Mishra11 April 2021 at 10:19

    Amazing

    ReplyDelete
  64. Abhay singh1 July 2021 at 20:50

    Amazing sir

    ReplyDelete
  65. DHARMESH SINGH2 July 2021 at 10:27

    SR MUJHE TALLY CLASS FULL SIKHNA HAI

    ReplyDelete
  66. Unknown8 August 2021 at 15:58

    Sir I want telly full class, is it possible by you?

    ReplyDelete
  67. Unknown8 March 2022 at 12:00

    Is good

    ReplyDelete

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