Chapter 68 : Golden Rules of Accounting

Dosto aap sabhi ka bahut bahut swagat hai Meri Website TallyClass.com par. aur shuru karte hai Chapter 68 : Golden Rules of Accounting is Chapter me ham Debit aur Credit karna sikhenge aur wo bhi new & modern tarike se

aur itna easily aapko samajh me aa jayega ki aap life me kabhi bhi kisi bhi entry ko aasani se debit & credit kar sakoge to dekhte hai wo kaunse niyam hai jo samajhne me bilkul aasan hai us se pehle aap sabhi se request hai ki is post ko shuru se aakhir tak padhe taki aapko ek dam ache se samajh me aa jaye. aur agar aapne Chapter 67 : understanding the Nature of Accounting Group ye nahi Dekha hai to aap sabhi se request hai ki Pehle Us Chapter ko Dekhe aur samajhe Kyunki is Chapter ko Samajhne ke Liye wo Chapter Dekhna jaruri hai.

Golden Rules of Accounting

Sabse Pehle ham unhi 3 Golden Rules par Nazar Daalte hai Jo hame har jagah Sikhaye Jaate hai jo Kuch is Parkar se hai. –

1. व्यक्तिगत खाता (Personal Account)
   पाने वाले को Dr. करो (Debit the Receiver)
   देने वाले को Cr. करो (Credit the Giver)
2. वस्तुगत खाता (Real Account)
   जो वस्तु व्यापार में आये उसे Dr. करो (Debit What Comes in)
   जो वस्तु व्यापार से जाए उसे Cr. करो (Credit What Goes out)
3. नाममात्र खाता (Nominal Account)
   समस्त खर्चो एंव हानियों को Dr. करो (Debit All Expenses & Loss)
   समस्त आय एंव लाभों को Cr. करो (Credit All Income & Profit)

Dosto Yahi Wo Rules hai jo hame har Jagah Sikhaye Jate hai. Agar aapko ye Rules Samajh me aate hai to acchi baat hai lekin mere Nazariye me ye Rules Ordinary Dimag wale Student ko Confuse karne wale Rules hai aur in rules ko Kitna bhi dimag me bethalo ya kitna bhi ratlo lekin Samajh me hi nahi aata ki Aakhir kisko Debit Kare aur Kisko Credit.

          Lekin Main aaj Aapko Bataunga modern Golden Rules of Accounting ke Baare me Jisme aap kisi bhi Entry ko Badi Aasani se Debit & Credit karna sikh Sakte ho Even aapko is had tak Ye Rules samajh me Aa Jayenge ki kisi bhi Entry ko Debit & Credit karna aapko Khel Lagne Lagega to us se pehle Dekhte hai ki Debit aur Credit hota kya hai.

What is Debit & Credit

Dosto Debit ko Debtors bhi keh sakte hai aur Debtors ka matlab hota hai Dendar yani Dene Wala isi Tarah Credit ko Creditors bhi keh Sakte hai aur Creditors ka matlab hota hai lendar yani lene wala. Aur jo bhi Business ham karte hai usme kewal ye 2 hi tarah ke transaction hote hai. yani ya to aapse koi paisa mangega ya aap kisi se paisa mangoge.

ab main aapko batata hu ki kisi bhi entry ko debit & credit kyu kiya jata hai ?

to isko simple sa answer hai kyunki Dr. & Cr. se ye pata chal sake ki Kaun Hamse paise mangta hai ya ham kinse Paise Mangte hai.

Modern Golden Rules of Accounting

Ab Jab ham Har Jaruri Chize Jaan Chuke hai to ab badhte hai Main Topic ki Tarah Aur Dekhte hai Modern Golden Rules of Accounting kya hai.

Jaisa ki Maine Pichle Chapter me Accounting Group ke Nature ke Bare me Bataya tha ki Accounting ke Jitne bhi Group hote hai unka in Char me se koi bhi ek Nature hota hai.

1. Liability
2. Assets
3. Expenses
4. Income

aur inhi Char Nature of Group ke Basis par hi Modern Golden Rules of Accounting Bana hai jo Is Parkar hai.

1.  Liability – Yani Mangne Wale Badhte hai to Cr. Karo aur Ghat te hai to Dr. Karo
2.  Assets – Yani hamari Samapatiya Ghat ti hai to Cr. Karo aur Badhti hai to Dr. Karo
3.  Expenses – Yani Hamare Kharche Badhte hai to Dr. Karo aur Ghat te hai to Cr. Karo
4.  Income – Yani hamari Aay Badhti hai to Cr. Karo aur Ghat ti hai to Dr. karo

kewal ye 4 line aapko Yaad rakhni hai aur aap aasani se kisi bhi entry ko dr aur cr kar Sakte ho ab inhi 4 Rules ke ek ek Example ko samajhte hai.

1.  Ravi se 5000 Rs ka maal kharida

is example se ye pata chalta hai ki ravi hamara lendar hai jo hamse kharide gaye maal ke badle me 5000 rs. mangega to yaha par pata chalta hai ki hamare lendar badh rahe hai yani hamari liability badh rahi hai aur jab liability badhti hai to dr. kiya jata hai is liye Ravi ko 5000 rs. se debit karenge

aur iske just opposite ham Ravi se 5000 Rs. ki Purchase kar rahe hai aur Purchase ka nature Expenses ka hota hai to yaha par hamari 5000 rs. ki purchase badh rahi hai yani kharche badh rahe hai. aur niyam kehta hai ki kharche badhte hai to debit karo isliye purchase account Dr. ho jayega 5000 rs. se to iski entry kuch is tarah se ho jayegi

Cr. …… Ravi A/c……….5000 Rs.

Dr. ……. Purchase A/c …………..5000 Rs.

2.  2000 Rs. cash, HDFC Bank me jama karwaye

is example se pata chalta hai ki cash bhi hamari sampati hai aur Bank balance bhi hamari sampati hai to yaha par meri ek sampati to ghat rahi hai aur dusri badh rahi hai yani agar mere paas 10000 rs. cash hai usme se 2000 rs bank me jama karwa dunga to cash balance kam ho jayega aur uski opposite agar HDFC bank me 5000 rs hai aur 2000 rs. aur jama karwa dunga to bank balance badh jayega.

aur niyam ye kehta hai ki sampati ghat ti hai to credit karo aur badhti hai to debit karo aur niyam ke according iski entry ho jayegi – cash ghat raha hai to cash credit aur bank balance badh raha hai to HDFC bank debit

Cr. ……….. Cash A/c …………. 2000 Rs.

Dr. …………HDFC Bank A/c ……………..2000 Rs.

3.  8000 Rs. cash, shop rent Diya

is example me ham 8000 Rs. Nakad Kisiko Dukan ka Kiraya de rahe hai aur Shop Rent hamara Kharcha hai aur Kharche Badhte hai tab Dr. Kiya Jata hai aur iske Opposite ye kiraya ham Cash De Rahe hai yani hamari sampati kam ho rahi hai aur Jab Samapati Kam hoti hai to use Kiya jata hai Credit to iski entry kuch is tarah se ho jayegi

Dr. ………..Shop Rent……….. 8000 Rs.

Cr. ………… Cash A/c …………………….8000 Rs.

4.  5000 Rs. Cash, Commission prapt huwa

is example se pata chalta hai ki hame 5000 Rs. Commission se income ho rahi hai aur niyam ye kehta hai ki jab aay badhti hai to credit karo aur iske opposite cash bhi badh raha hai aur niyam ye kehta hai ki jab sampati badhti hai to use debit karo to iski entry kuch is tarah ho jayegi

Cr. ………… Commission A/c ………… 5000 Rs.

Dr. ………… Cash A/c ………………………………….5000 Rs.

to dekha dosto kitna aasan hai debit aur credit karna bas aapko in 4 rules ko dimag me bethana hai aur aapko ye pata hona chahiye ki kaunsa ledger hamari liability hai kaunsa ledger hamari sampati hai aur kaunsa ledger hamari Income ya expenses hai uske baad aap aasani se kisi bhi entry ko debit aur credit kar sakte ho

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