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Chapter 60 : Reserves and Surplus / Retained Earning Group in Tally
Shuru Karne se Pehle Bata Deta hu Ki Tally me 2 Group hai Jinka Naam Alag Alag hai Lekin Baat ek hi hai.
- Reserves and Surplus
- Retained Earnings
in Dono ka Matlab ek Hi Hota hai Reserves and Surplus ka Matlab hota hai wo Kamai Jo Future Secure karne ke liye Bachake Rakhi Jati hai.
Isi tarah Retained Earning ka bhi Matlab hota hai Kamaya Huwa Dhan Bachake Rakhna.
What is Reserves and Surplus / Retained Earning
Simple si language me ye kahunga ki Reserves and Surplus Ya Retained Earning us Punji Ko Kehte hai Jo Business ke Behtar ya Secure Future ke Liye Kamai me se alag Rakhi jati hai.
Taki Agar kal ke Din Business par Kisi bhi Tarah ki Koi bhi Aafat Aa Jaye to Bachayi Gai Kamai ka Use us Aafat se nipatne ke Liye Kiya Ja Sake.
Ya
Hamari planning hai ki 5 Saal Baad is Business ko Bahut Aage Le Jana hai Jiske liye Hame 5 Saal Baad Bahut Saare Rupyo ki Jarurat Padegi to uske Liye Abhi se Profit me se Kuch Hissa na Lekar use Bacha kar jo Punji Rakhi Jati hai Use Reserves and Surplus Ya Retained Earning Kaha Jata hai.
Example of Reserves and Surplus / Retained Earning
Example Deta hu Maan lijiye 1 Business hai Jisme 2 Partner hai aur Dono ka Profit me Barabar Barabar ka Hissa hai.
- Partner A
- Partner B
to Har Saal Jitna Bhi Profit Hota hai Dono Aadha Aadha Baant Lete hai.
ek Din Dono ne Decide kiya ki Kyun Na Aane Wale Kuch Saalo me is Business ko Aur Jyada Badhaya Jaye Lekin Dono ko ye Bhi Pata hai ki Business Ko Badhane ke liye Rupyo ki Jarurat padegi to Ab inhone Decide kiya ki Abki Baar se ham Profit pura Nahi Lenge usme se Kuch Profit Bachakar Rakhenge yani Kamai ki Bachat Karenge.
to Maan lijiye is Saal Business me Profit Huwa 2 Lakh Rupye ka to hamesh wo Aadha Aadha profit Bant Lete the Is Baar unhone 1-1 Lakh Rupye Na Lekar 50-50 Hazar Rupye hi Profit Liya aur 50-50 Hazar Rupye Reserve & Surplus Me Daal Diye
Aisa Unhone Agle 5 Saal Tak kiya aur 5 Saal me Unke Paas 5 Lakh Rupye Ikattha Ho Gaye
ye Jo 5 Lakh Rupye Ikatha Huwe use hi Reserves and Surplus Ya Retained Earnings kehte hai yani Kamai me se Bachaya gaya Paisa.
Ab Ye 5 lakh Rupye Business me Lagakar Business ko Grow Kar Sakte hai ya Business me Kahi par bhi 5 Lakh rupye ki jarurat pade to ise laga sakte hai aur Agar Ye Bachat nahi karte to inhe 5 Lakh Rupye Ka intezam karna padta.
Reserves and Surplus Group / Retained Earning Group me kaunse Ledger Bante hai.
to Yaha par jo bhi apne Profit me se Rupye Bachakar Rakhega uske naam se Reserve & Surplus ka Ledger Banta hai.
Jaise yaha par Partner A aur Partner B Dono Har Saal Paisa Bacha rahe hai to Ledger Kuch Is Tarah se Bana Sakte hai.
| Sr. No. | Ledger Name | Group Name |
|---|---|---|
| 1 | Partner A Reserves & Surplus | Reserves & Surplus |
| 2 | Partner B Reserves & Surplus | Reserves & Surplus |
Reserves and Surplus Group / Retained Earning Group ka Nature Kya Hota hai.
Jo Reserve & Surplus ya Retained Earning ka Main Group Capital hota hai aur Capital ka nature Liability ka Hota hai aur Liability ka Matlab hota hai wo Paisa jo Ham Par Jimmedari hai ya hame Kisi na kisi ko Dena hai.
to Yaha par aapke Dimag me Ek Sawal Aa Raha hoga ki jo Paisa ham Bacha rahe hai wo ham par hi liability kaise ho Sakta hai to iske liye maine Aapko Kaha tha ki Capital Liability me Kyu Aata hai main is Par nayi Post likhunga
Tab tak ke liye Aapko Thoda sa intezar karna padega Kyunki ise Samajhne ki Jarurat hai.
ummid Karta hu ki Baki Sab kuch Aapko Ache se Samajh me Aaya Hoga
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Course ke baaki Chapter aap Di Gai link se Dekh Sakte hai.
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