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।)

=Rent/ Interest/ Discount Commission > Paid or Received हमें साथ में ही लिखना चाहिए।

Example : Rent Paid A/c  or Rent Received A/c

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।)

[F9] - 1. Purchase  Computer 20,000=00

Dr. Computer A/c 20,000=00 (Fixed Assets)

Cr. Cash 20,000=00

2. Purchase Printer 10,000=00

Dr. Printer A/c 10,000=00 (Fixed Assets)

Cr. Cash 10,000=00

3. Purchase T.V. 28,000=000

Dr. T.V. 28,000=00 (Fixed Assets)

Cr. Cash 28,000=00

4. Deposit in Bank 2,00,000=00

Dr. Bank A/c 2,00,000=00 (Bank)

Cr. Cash 2,00,000=00

5. Paid to Mr. Kailash 20,000=00

Dr. Mr. Kailash A/c 20,000=00 (Sundry Creditor)

Cr. Cash 20,000=00

6. Received from Mr. Shankar 20,000=00

Dr. Cash 20,000=00

Cr. Mr. Shankar A/c 20,000=00 (Sundry Debtor)

7. Paid Salary 70,000=00

Dr. Salary A/c 70,000=00 (Expenses Indirect)

Cr. Cash 70,000=00

8. Received Rent 20,000=00

Dr. Cash 20,000=00

Cr. Rent Received A/c 20,000=00 (Income Indirect)

9. Purchase Goods ¼eky½ 20,000=00

Dr. Purchase Goods A/c 20,000=00 (Purchase)

Cr. Cash 20,000=00

10. Sales Goods 20,000=00

Dr. Cash 20,000=00

Cr. Sales Goods A/c 20,000=00 (Sales)

11.  Sales Goods to Miss Deepika 20,000=00

Dr. Miss Deepika A/c 20,000=00 (Sundry Debtor)

Cr. Sales A/c 20,000=00 (Sales)

12. Sales Goods to Miss Deepika in Cash 20,000=00

Dr. Cash 20,000=00

Cr. Sales A/c 20,000=00 (Sales)

13. Sales Goods to Miss Deepika & Received Cheque 20,000=00

Dr. Cash A/c 20,000=00 

Cr. Sales A/c 20,000=00 (Sales)

 चैक जब तक हमारे पास तिजोरी में रखा है, उसे हम Cash  मान सकते हैं।

14. Ms. Savitaji Starts Business with Cash 20,00,000=00

Dr. Cash 20,00,000=00

Cr. Ms. Savitaji's Capital A/c 20,00,000=00 (Capital)

15. Ms. Savitaji Starts Business with Cheque 20,00,000=00

Dr. Bank A/c 20,00,000=00 (Bank)

Cr. Ms. Savitaji's Capital A/c 20,00,000=00 (Capital)

OR

Dr. Cash

Cr. Savitaji's Capital A/c (Capital)

Dr. Bank A/c (Bank)

Cr. Cash A/c

16. Ms. Savitaji Withdrawal for Personal Use 20,000=00

Dr. Ms. Savitaji's Personal / Drawing A/c 20,000=00 (Capital)

Cr. Cash 20,000=00

17. Ms. Savitaji Withdrawal for Personal Use from Bank 20,000=00

Dr. Ms. Savitaji Personal A/c 20,000=00 (Capital)

Cr. Bank A/c 20,000=00 (Bank)

18. Paid to Mr. Ram 9,800=00 and Discount received 200=00

Dr. Mr. Ram A/c 10,000=00 (Sundry Creditor)

Cr. Cash 9,800=00

Cr. Discount Received A/c 200=00 (Income Indirect)

19. Received From Mr. Shankar 9,800=00 and Discount allowed 200=00

Dr. Cash 9,800=00

Cr. Mr. Shankar A/c 10,000=00 (Sundry Debtor)

Dr. Discount allowed A/c 200=00 (Expenses Indirect)

20. Purchase Shares of X & Y Cos. 20,000=00 & Paid Brokerage 200=00

Dr. X & Y Cos. Shares A/c 20,000=00 (Investment)

Cr. Bank A/c 20,000=00 (Bank)

Dr. Brokerage A/c 200=00 (Expenses Indirect)

Cr. Bank A/c 200=00 (Bank)

21. Purchase Horse for Sale Goods 1,20,000=00

Dr. Live Stock A/c 1,20,000=00 (Fixed Assets)

Cr. Cash 1,20,000=00

22. Purchase Furniture 20,000=00

Dr. Furniture A/c 20,000=00 (Fixed Assets)

Cr. Cash A/c 20,000=00

23. Received Electricity Bill 20,000=00

Dr. Electricity Bill  A/c 20,000=00 (Expenses Indirect)

Cr. RSEB Deptt. A/c 20,000=00 (Sundry Creditor)

24. Paid This bill

Dr. RSEB Deptt. 20,000=00 (Sundry Creditor)

Cr. Cash / Bank A/c 20,000=00  (Bank)