What is Profit and Loss Account

What is Profit and Loss Account

Ham Tally me Jinti Bhi entry karte hai Overall un Sabki Report 2 Bhago me Bankar Taiyyar Hoti hai. Pehli hai Balance Sheet aur Dusri Profit & Loss Report.

Filhal Is Topic me ham Profit & loss Report par Discuss karne wale hai aur Balance sheet ke Bare me agle topic me Baat karenge. Sabse Pehli Baat Tally me Total 28 Group hote hai jinke Bare me main aapko Already Bata Chuka aur un 28 Group me Se in 6 Group me Agar Aap Koi bhi Ledger banakar Entry karte ho to Uska Effect Sidha Profit & loss Account par padta hai.

1. Purchase Accounts
2. Sales Accounts
3. Direct Income
4. Direct Expenses
5. Indirect income
6. Indirect Expenses

Kewal ye 6 Group hi Aise hai Jinme agar aap koi bhi entry karoge to us se profit & loss report Taiyyar hogi aur baki ke jo 22 Group bache hai unse Balance Sheet Taiyyar hoti hai.

Overall ye jo 6 Group hai Wahi Decide karte hai ki aapke Business me Kitna Profit Ya Loss Ho Raha hai. Aur ye 6 Group Milkar ye 3 Tarah ki Report Taiyyar Karte hai.

1. Trading Account
2. Income & Expenditure Account
3. Profit & Loss Account

Aur hame in 3 Point ko hi Samajhna hai Fir ham Profit & Loss Account ko Ek Expert ki Tarah Aasani se Samajh Sakte hai. Sabse Pehle main aapko ek Real Profit & Loss Account Dikhata hu usme Dekhte hai ki Trading Account, Income & Expenditure Account aur Profit & loss Kaisa hota hai.

What is Trading Account

Trade ka Matlab hota hai Vyapar aur Trading ka Matlab hota hai Vyapar karna to bahut simple hai Maal Kharidna aur Use Profit Kamane ke liye Bechna ise hi vyaapar kehte hai.

Aur agar aap Dekhoge to Trading account me Kewal aapko yahi Dekhne ko Milega

1. Opening Stock Yani aapke Paas Pehle Se kitna Stock Tha
2. Purchase Account yani aapne Kitna maal Kharida
3. Sales Account yani Aapne Kitna Maal Becha
4. Closing Stock yani Purchase aur Sales Karne ke Baad Aapke paas Kitna Stock Reh Gaya

To 6 Group me se 2 Group Trading Account Banate hai Jisme Pehla hai Purchase Account aur Dusra Sales Account Lekin 2 Group aur hai Jinse Trading Account Banta hai wo hai Direct Expenses & Direct Income

Direct Expenses aur Direct income bhi Vyapar ki Gatividhi hi hai Yani ye Man lijiye ki Direct Expenses ka matlab hi Purchase karna hota hai aur Direct income ka Matlab hi Sales karna hota hai wo kaise Main aapko Samjhata hu.

Agar aapne Is se Pichla Topic Dekha tha to usme Maine Aapko Ek Example Diya tha Jo Kuch Is tarah se Tha –

Maan lijiye ki Maine Visiting Card Print karne Ka Business Shuru kiya aur main Chahta hu ki Visiting card Print karne ki Machine kharidu.

Zahir si baat hai machine ke Bina visiting card Print nahi kiye Ja Sakte to mujhe Iske Liye Machine Kharidni hi Padegi abhi aur suniye Machine bhi Kharid Lunga to visiting Card Print Kis Par karunga Paper bhi to Lane Padenge Abhi aur suniye Paper bhi le aaunga but Print karne ke Liye Material ki bhi to Jarurat Padegi yani ink bhi to Lani Padegi.

To ye Sab Kharche Karne Padenge tab main Visiting card Print Kar Sakunga aur Agar ye Kharche nahi karta hu to In Kharcho ke Bina Visiting card ko Print kaise karunga.

To ye Sara Saman Kharidne ke Baad hi Main Visiting Card Print kar Sakta hu to Ho Gaya na Direct Expenses bhi Purchase ki Tarah.

Ab maan lijiye 700 Rupye ki lagat me Mere Visiting Card Bankar Taiyyar huwe lekin maine Client ko 1500 Rupye me Bech Diye ab yaha samjhne wali baat kuch is tarah se hai.

700 Rupye ka Mera Direct Expenses huwa yani Visiting  card print karne ke liye material use huwa

1500 Rupye Ki Direct income Huwi Yani 1500 Rupye me wahi Visiting Card Client ko De diye

To overall wo Sari Gatividhiya jo Vyaapar se Judi huwi hai unse jo Report Taiyyar hoti hai use Trading Account kehte hai. Aur 6 me se 4 Group hai jo Vyaparik Gatividhiyo se Jude huwe hai.

1. Purchase Account
2. Sales Account
3. Direct Expenses
4. Direct income

I Hope ki aapko Ache se samajh me aa gaya hoga ab Baat Karte hai Income & Expenditure Account ki

Income & Expenditure Account

Sidha Point ki Baat par Aata hu 6 Group me se Baki ke jo 2 Group bache hai unse Income & Expenditure Account Taiyyar hota hai aur Income & Expenditure Account ka matlab hota hai Vyaapar me hone wali Aay aur Kharcho ka Data Jaise Indirect Income aur Indirect Expenses.

Bahut simple si baat hai ki agar koi vyakti business karega to business me kharche bhi honge ya koi dusri commission wagera ki income bhi hogi to inhi Kharcho aur Aay ko Income & Expenditure Account me Shamil kiya jata hai.

Ab ham badhenge agle Point ki Tarah aur Wo Hai What is Gross Profit

What is Gross Profit

Samajhna Bahut aasan hai Trading Karne se Jo profit hota hai Use Gross Profit kehte hai. Yani Maal Kharidkar Bechne se Jo Profit hota hai use Gross Profit Kehte hai. Example ke Through Samjhata hu.

1 Mobile 1000 Rupye me Kharida aur Use 1500 rupye me Bech Diya to yaha par mujhe 500 Rupye ka Profit huwa ise hi gross Profit Kehte hai.

Aur yahi Example Service Business Ke According Samjha Deta hu Jaisa ki maine aapko Bataya.

700 Rupye Visiting Card Print Karne ki Meri Cost hai yani Direct Expenses

1500 Rupye Visiting Card Sales karne ki Meri Direct Income

But 1500 Rupye me maine jo Visiting card Beche hai uski lagat bhi to 700 Rupye hai na to mera Profit huwa 800 Rupye ka ise hi Gross Profit kehte hai. Badhte hai agle Topic ki taraf What is Nett Profit

What is Nett Profit

Iska bhi bahut simple answer hai Gross Profit me indirect income yani anye resources se hone wali income jodkar Vyapar me hone wale kharcho ko ghatane ke baad jo profit bachta hai use Nett profit kehte hai.

For example 1000 Rupye ka mobile 1500 rupye me bechne par jo 500 rupye ka profit huwa use gross profit kehte hai ab maan lijiye ki ham 50 rupye kahi se commission ki indirect income hui to ab hamara profit huwa 550 rupye lekin ab jab ham ek vyaapar kar rahe hai to kuch kharche bhi honge To maan lijiye

50 Rs. Staff Salary ka kharch
50 Rs. Shop Rent ka Kharch
50 Rs. Tea & Snacks Ka Kharch
50 Rs. Travelling Expenses ka kharch

To total hamare 200 Rs. Ka indirect Expenses huwa to 550 Rupye me se 200 Rupye nikal dene par jo 350 Rupye Profit Bachega use nett profit kehte hai. Ab Baat karte hai agle point ki What is Turnover

What is Turnover

Turnover ko to main waise bhi aapka kai baar bata chuka hu Turnover bolte hai bikri ko lekin main ab aapko thoda sa detail me bataunga turnover ke bare me.

Turnover me sales account me banne wale har ledger ko count kiya jata hai. Chahe wo Sale 0% ki ho Chahe 5%, 12%, 18% ya 28% ki Ho. Koi bhi Sale ho turnover me count hogi lekin ek baat Turnover me kewal taxable value hi count hogi ye main aapko ek example ke through samjhata hun.

Maan lijiye ki aapne ek Sales ka invoice banaya 1200 Rupye ka Jisme

1000 Rs. Taxable value hai (wo value jis par Tax Lagta hai)
100 Rs. SGST hai aur
100 Rs. CGST hai
1200 Rs. Total

To jaisa ki maine bataya ki Turnover bolte hai bikri ko lekin Wo bikri Jisme Tax include nahi hai use turnover kehte hai to yaha par 1000 Rs. Ka Turnover huwa hai na ki 1200 Rs. ka aur ye turnover aapko trading account me hi show karega na ki Sales Register me. Sales Register me jo Sale aati hai wo with Tax Sales hoti hai aur Trading account me jo Sale dikhai deti hai wo Without Tax hoti hai Badhte hai agle topic ki taraf what is Gross Profit Ratio

What is Gross Profit Ratio

Bahut hi Simple hai iska Answer Turnover par Jitna Gross Profit hota hai Uske Ratio ko yani Percentage ko Gross Profit Ratio Kehte hai aur Gross Profit Ratio hame Nikalna Padta hai jiska Bahut Simple Formula hai aur Ye Formula Tally me automatic Lag Sakta hai Main Just aapko Calculation ke liye Bata Raha hu maan Lijiye

25650 Rupye Turnover hai
1450 Rs Gross Profit hai

To iska Ratio ya % nikalne ka Ye Formula hai

Gross Profit/Turnover*100 – Arthart – 1450/25650*100 = 5.65% isko Bolte hai Gross Profit Ratio yani Turnover ka 5.65% mujhe Gross Profit huwa. Badhte hai Agle Point ki taraf What is Nett profit Ratio

What is Nett Profit Ratio

Gross profit ki tarah hi Bahut hi Simple hai iska Answer Turnover par Jitna Nett Profit hota hai Uske Ratio ko yani Percentage ko Nett Profit Ratio Kehte hai aur Nett Profit Ratio bhi hame Nikalna Padta hai jiska Bahut Simple Formula hai aur Ye Formula bhi Tally me automatic Lag Sakta hai Main Just aapko Calculation ke liye Bata Raha hu maan Lijiye

25650 Rupye Turnover hai
1450 Rs. Me Kharche Nikalne ke baad 850 Rs. Nett profit huwa

To iska Ratio ya % nikalne ka Ye Formula hai

Nett Profit/Turnover*100 – Arthart – 850/25650*100 = 3.31% isko Bolte hai Nett Profit Ratio yani Turnover ka 3.31% mujhe nett Profit huwa.

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