Chapter 67 : Understanding the Nature of Accounting Group

Shuru karte hai Chapter 67 : Understanding the nature of Accounting Group. Ab tak jo Hamne Pichle Chapter tak Group ko Detail me Samjha tha har video ke aakhir me maine har Group ka nature Bataya tha. Wo Nature Batane ka Kya maqsad tha wo ham is video me Samjhenge so without wasting the time let’s begin….

Chapter 67 : Understanding the Nature of Accounting Group

Jaisa ki maine Bataya tha ki Tally ERP9 me total 34 Groups hote hai unme se jo Duplicate Group hai Unko nikalne ke Baad 28 Groups Bachte hai.

aur wo 6 Duplicate Group Kaun Kaunse hai Ye Dekh Lete hai.

1. Direct Expenses Ya (Expenses Direct)
2. Direct income ya (Income Direct)
3. Indirect Expenses Ya (Expenses indirect)
4. Indirect Income ya (Income Indirect)
5. Reserve & Surplus Ya Retained Earnings
6. Bank OCC Account Ya Bank OD Account

to ye 6 Group Duplicate Group hai ya ek hi naam ke 2 Group hai & 34 Group me se 6 Group Nikalne ke Baad 28 Group Bachte hai jinke Bare me hamne Last 28 Chapter me Detail By Detail Samjha tha.

What is Nature of Accounting Group

Jaise ki Maine Aapko Bataya tha ki har Group ka in 4 me se 1 Nature Jarur hota hai.

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

to ab ham jante hai ki in Nature ka aakhir matlab kya hota hai.

What is Liability

liability ka Hindi me Arth hota hai Uttardayitv aur thodi si Easy language me Kahu to Responsibility yani Jimmedari aur Liability ke nature me jo Bhi Group aate hai un Sabka matlab hota hai wo Paisa jo hamse koi na koi maang raha hai ya jo ham par liability hai ki wo hame aaj nahi to kal pay karne hi hai Jaise –

1. Bank OD Account
2. Loan (Liability)
3. Sundry Creditors
4. Secured Loan
5. Unsecured Loan
6. Current Liability
7. Duties & Taxes
8. Capital Account
9. Reserves & Surplus
10. Provision
11. Suspense account

to ye jo 11 Group maine Aapko Bataye hai un Sabhi ko Samajhne se ye pata chalta hai ki in sabhi Group ka nature Liability ka hai yani ye in Group me agar hamne koi bhi ledger banaya hoga to iska matlab ye hai ki koi na koi hamse Rupye mangta hai.

What is Assets

Assets ka Hindi me Arth hota hai Sampati aur thodi si Easy Language me Kahu to wo Paisa ya Sampati jo hamari hai jin par hamara haq hai aur Assets ke nature me jo bhi Group aati hai un Sabka Matlab hota hai ki Ya to wo hamari sampati hai ya fir wo Paisa jo Kisi aur ke paas pada hai lekin hamara hai Jaise

1. Bank Account
2. Branch/Division
3. Cash in Hand
4. Deposit (assets)
5. Fixed Assets
6. Investment
7. Stock in Hand
8. Loan & Advance Assets
9. Sundry Debtors
10. Misc. Expenses (assets)
11. Current Assets

Upar Diye Gaye Sabhi Group se ye Saaf Saaf Pata chalta hai ki ye Sabhi hamari Sampati hai ya wo Paisa hai Jo Dusro ke Paas pada hai lekin hamara hai.

What is Income

Income ka Matlab hota hai Aay yani Jinse Hamari Aay Hoti hai aur Income ke Nature me 3 hi Group aate hai Jo Is parkar hai

1. Indirect Income
2. Direct Income
3. Sales Account

upar jo Group diye Gaye hai unke Naam se saaf pata chalta hai ki in Group ka nature income ka hota hai aur Sales Account Group ka nature Income ka Kyu hota hai wo Maine aapko Chapter 50 Sales Account Group me Bataya tha.

What is Expenses

Expenses ka matlab hota hai Kharche Yani Jo bhi Vyapar me hamare Kharche hote hai aur Expenses ke nature me 3 hi Group aate hai jo is parkar hai.

1. Indirect Expenses
2. Direct Expenses
3. Purchase Account

Upar jo Group Diye gaye hai Unke naam se Saaf pata Chalta hai ki in Group ka Nature Expenses ka hota hai aur Purchase account Group ka Nature expenses Kyu hota hai ye Maine Aapko Chapter 51 Purchase Account Group me Bataya tha.

Partition of Nature of accounting Group

to Dosto jo Total 28 Accounting Group hai wo Kuch is Parkar se hai

1. Liability –  11 Group Liability ke Nature me aate hai
2. Assets – 11 Group Assets ke Nature me aate hai
3. income – 3 Group Income ke nature me aate hai
4. Expenses – 3 Group Expenses ke nature me aate hai.

ek baat aur bata du Liability aur assets se Balance sheet Taiyyar hoti hai yani balance sheet me wahi ledger aayenge jinke Group ka Nature Liability ya assets hoga &

Income aur Expenses se Profit & Loss Account Taiyyar hota hai yani profit & Loss me wahi wahi Ledger aayenge Jinke Group ka Nature Income ya Expenses ka hoga

to dosto ye to basic wajah thi ki maine aapko har group ka nature bataya aur jo mera main maqsad hai uske liye aapko Chapter 68 : Golden Rules of accounting Dekhna Padega Jisme ham Debit & Credit karna sikhenge wo bhi bahut aasani se.