Income Indirect

Rent Received, Interest Received, Discount Received A/c, Commission Received A/c etc.

कुछ खाते ऐसे होते हैं जिनके बाद में Paid या Received लिखना जरूरी होता है।

Ex. Rent Paid A/c, Interest Paid/ Received,Discount Allowed A/c, Commission Paid A/c

1. Sundry Creditor A/c (लेनदार )

जो हमसे पैसा मांगते हैं । लेने वाला- पैसा (अंतिम परिणाम के रूप में ) 1.Capital A/c

मालिक द्वारा व्यापार में माल या पैसा लगाना।

2. Drawing’s A/c /Personal A/c

मालिक द्वारा निजी उपयोग के लिए व्यापार से माल या पैसा निकालना।

3. Sales A/c

माल बेचना

4. Sales Returan A/c

बेचा हुआ माल वापस आना।

5. Purchase A/c - माल खरीदना।

5. A. Purchase Returan A/c

खरीदा हुआ माल वापस लौटना।

6.Expenses

खर्चे

7.Exp.Direct

(खर्चे प्रत्यक्ष )माल तथा उत्पादन से जुड़े हुए खर्चे।

8.Exp.Indirect

Office प्रबंधन खर्चे।

9. Income (आय )

A. Income Direct : आय फीस प्राप्त करना।

11. Sundry Debtors A/c (देनदार)

देने वाला -पैसा (अंतिम परिणाम के रूप में)

12. Goods (माल)

जिस वस्तु को व्यापारी खरीदता है या बेचता है।

13. Assets (संपत्ति)

A. Fixed Assets A/c : Computers, Furniture ,Building A/c

B. Current Assets

जिस संपत्ति को तुरंत बेचा जा सके।

C. Deposit Assets A/c

Security Deposit With Telephone Department

14. Bank A/c

Bank OD(Over Draft)/Bank OCC A/c(Over cash Credit)

जमा धन से ज्यादा पैसा निकाल सकते हैं।

15. Current Liabilities देनदरियां

VAT Payable, Out Standing Exp ETC.

16. Duties & Taxes

VAT, TDS, TCS,  GST Etc.

17. Investment A/c

विनियोग  Ex. Shares, Insurance Co. ,Etc.

18. Unsecured Loan, Loan Liabilities

 (छोटे-मोटे लोन।)

19. Loan Advance (Assets)

जो लोन हमने किसी को दे रखा है।

20. Secured Loan

जिस लोन में हमें कुछ गिरवी रखना होता है।

21. Miscellaneous Expenses

छोटे-मोटे खर्चे ।  EX. चाय नाश्ता आदि मंगवाना ।

22. Miscellaneous Income

 रद्दी आदि बेचना।

23. Live Stock (पशुधन)

घोड़ा , गाय आदि खरीदना।

24. Deprecation A/c

मूल्य हास्य

25. Stock- In- Hand A/c

जो हाथ में हो वह माल , पैसा आदि

26. Closing Stock

साल के अंत में बचा हुआ माल , पैसा आदि।

27. Opening Stock A/c

साल के शुरू में होने वाला माल् , पैसा।

Financial Year 1 April To 31 March

28. Reserve Surplus /Retained Earning

Emergency के लिए रखा गया पैसा।

Provision A/c (प्रावधान)

Provision For Bonus Etc.

Groups

Bank Account

 Current Bank A/C , Saving Bank A/C ,Bank OCC A/C (Overdraft Cash Credit) Bank O/D A/C (Overdraft )

Secured Loan

Loan Taken Against Security Of  Some Asset From Any Financial Institute Except Bank

Example : Bajaj Finance , Gold Loan , Mortgage Loan , Debenture .

Unsecured Loan

Loan Taken Without Any Security From Friends And Relative Or Any  Outside Parties .

Loan And Advance (Assets)

 Loan Given By Us Or Advance Payment Made By Us .

Example : Advance Salary ,Loan To Deepak ,Advance Tax ,Advance For Purchase Of Fixed Assets .

Capital Account

Capital , Share Capital , Partners Capital A/C , Drawings , Life Insurance

Deposits (assets)

Any Deposit Made By The Company In Which Time Period And Profit Is Predefined.

Fixed Deposits , Security Deposits , PPF (Public Provident Fund )

NPS (National Pension System ) , Electricity Deposit A/C  ,Phone Deposit A/C

Investment

Investment In Which Time Period And Profit Is Not Predefined.

Example : Investment In Share Lottery , Lottery

Direct Expensive (Trading > Dr.)

Expenses Related To Factory . These Are Manufacturing Or Direct Trading Expenses These Account Determine The Gross Profit Of The Company.

 Example : Wages , Power Bill A/c, Factory Rent A/c, Factory Insurance A/c, Transportations Charges A/manufacturing Expenses A/C, Trading Expenses , Loss By Fire Goods A/c , Packing Expenses A/c, Carriage Inward A/c, Manufacturing Repairing A/c, Charity Goods A/c., Fule Exp. Etc.

  Indirect Expenses

 Expenses Related To Office All Administrative And Selling Expenses   Are Posted In This Group.

Stationery A/c, Bank Charges A/c , Discount Paid A/c, Rent Paid A/c Cab Hiring A/c, Conveyance Depreciations A/c,Electricity Bill A/c, Income Tax A/c, Insurance Expense A/c,  Miscellaneous Expense A/c, Salary Paid A/c, Office Maintenance A/c, Professional Charge A/c, Repair And Maintenance A/c, Telephone Bill A/c, Bad Debts A/c, Interest Paid A/c, Travelling Expense A/c, Interest On Loan A/c, Commission Paid A/c, Advertisement A/c, Charity Cash A/c, Loss By Fire Cash A/c, Interest On Capital A/c, Loss By Theft  Cash A/c, Staff Welfare A/c, Postage Stamp A/c, Office Equipment A/c,Fuel Expenses A/c, Free Sample, Petrol Exp. Etc.

Indirect income

Non - Sale Income Account Or Income Other Than Sales / Income From Other Sources.

 Example : Rent Received A/c, Discount Received Commission Received A/c,  Interest Received A/c,Salary Received A/c,Bad-Debts Recoverd A/c,

 Duties And Taxes

 Duties The Tax Related Ledgers Created In This Group.

Example : GST, TDS ,Surcharges,CESS,VAT ,TCS

Fixed Assets

Assets With Long Life And Which Are Generally Not Sold Out By Us.

Example : Plant ,Machinery ,Building ,Land , Car , Computer , Furnitures Cycle,  Livestock , Air Conditioner , Cell Phone , Book , Office Equipment Electrical Fitting , Motor Vehicle , Typewriter , Van

 Miscellaneous Expenses : Preliminary Expenses

Expenses Occur  Before Starting Any Business Provision Such Expenses Must Be Capitalise In Corporations And Pre-Operating Expenses.

Example : Copyright A/c ,Patent A/c ,Trademark A/c

Provision

 To Protect Our Business From Future Loss And Future Expenses We Can Create Funds Known As Provisions.

Example : Conveyance Expenses Payable, Electricity Expenses Payable , Income Tax Payable , Office Maintenance Expenses Payable , Salary Expenses Payable , Telephone Charges Payable ,

Purchase

Purchase A/c , Purchase Return  A/c

Sales

Sales A/c , Sales Returns A/c

Stock In Hand

Example : Opening Stock A/c , Closing Stock A/c , Raw Material A/c , Work-In-Progress And Finish Good.

 Sundry  Creditors

Any Person , Who Supplier The Goods To A Business Firm On Credit Basis , Will Be Called As Sundry Creditors

Sundry Debtors

When A Business Firm Supplier The Goods To Its A Customer On Credit Basis Than Those Customers Are Called As Sundry Debtors.

Current Assets

Prepaid Salary  A/c, Accrued Income A/c ,Bill Receivable A/c ,Prepaid Insurance A/c , Prepaid General Subscription A/c , Stock Of Stationary  Consumables A/c.

 Current Liabilities

Outstanding Expenses A/c , Vat Payable A/c , Unpaid Commission A/c , Salary Payable A/c.