Business Man & Business
I am the Business
Computer खरीदा 20,000/-
मोबाइल खरीदा10,000/-
Debit / Dr / By / नाम
1- पाने वाले को Receiver
2- आने वाली सम्पति या वस्तु को What Comes into the Business
3- समस्त खर्चों व हानि को All Expenses and Losses
(जिस नाम से खर्चा या हानि हुई है।)
Dr Amount = Cr Amount
Credit / Cr / To /जमा
1- देने वाले को Giver
2. जाने वाली सम्पति या वस्तु को What Goes out from the Business
3. समस्त लाभ व आय को All Incomes and Gains
(जिस नाम से लाभ या आय हो रही है।)
=Rent/ Interest/ Discount Commission > Paid or Received हमें साथ में ही लिखना चाहिए।
Example : Rent Paid A/c or Rent Received A/c
1. Purchase Computer 20,000=00
Dr.
Cr.
2. Purchase Printer 10,000=00
Dr.
Cr.
3. Purchase T.V. 28,000=000
Dr.
Cr.
4. Deposit in Bank 2,00,000=00
Dr.
Cr.
5. Paid to Mr. Kailash 20,000=00
Dr.
Cr.
6. Received from Mr. Shankar 20,000=00
Dr.
Cr.
7. Paid Salary 70,000=00
Dr.
Cr.
8. Received Rent 20,000=00
Dr.
Cr.
9. Purchase Goods माल 20,000=00
Dr.
Cr.
10. Sales Goods 20,000=00
Dr.
Cr.
11. Sales Goods to Miss Deepika 20,000=00
Dr.
Cr.
12. Sales Goods to Miss Deepika in Cash 20,000=00
Dr.
Cr.
13. Sales Goods to Miss Deepika & Received Cheque 20,000=00
Dr.
Cr.
14. Ms. Savitaji Starts Business with Cash 20,00,000=00
Dr.
Cr.
15. Ms. Savitaji Starts Business with Cheque 20,00,000=00
Dr.
Cr.
Dr.
Cr.
16. Ms. Savitaji Withdrawal for Personal Use 20,000=00
Dr.
Cr.
17. Ms. Savitaji Withdrawal for Personal Use from Bank 20,000=00
Dr.
Cr.
18. Paid to Mr. Ram 9,800=00 and Discount received 200=00
Dr.
Cr.
Cr.
19. Received From Mr. Shankar 9,800=00 and Discount allowed 200=00
Dr.
Cr.
Dr.
20. Purchase Shares of X & Y Cos. 20,000=00 & Paid Brokerage 200=00
Dr.
Cr.
Dr.
Cr.
21. Purchase Horse for Sale Goods 1,20,000=00
Dr.
Cr.
22. Purchase Furniture 20,000=00
Dr.
Cr.
23. Received Electricity Bill 20,000=00
Dr.
Cr.
24. Paid This bill
Dr.
Cr.