LEDGER ACCOUNTING KYA HAI.

Ledger Account क्या है:-

“A ledger is the book in with all the account are maintained.”

LEDGER में हम अपने BUSNESS के सभी लेंन देन को मेंटेन करते है। जिससे हमारे बुसनेस्स को चलाना आसान हो जाता है।

“Ledger is the principal book of the accounting system, it is defined as a book of a final entry containing all the account of a business, or all the account of a particular type in a ledger, the transaction of the same nature are classified and grouped together in one place in the form of account.”

Need for ledger हमे लेजर की जरूरत क्यों होती है:-

“A well maintained accounting system has a significant role in that growth of an organization, the ledger, as a record of the transaction, assumed great importance in the process, the net result of all transaction.”

To create a new ledger ALT+C on accounting voucher.

Item of voucher क्या है :-

Dr.= Debit (निकलना)

Dr. is the debit side of the account is the left side.

Cr.=Credit ( जमा करना)

Cr. is the credit side of the account is the right side.

Particular क्या है :-

Name of the item with reference to the original book of entry is written is debit/credit side at the account.

Amount क्या है :-

It records the amount numerical figures corresponding to what has been entered in the amount.

Date क्या है :-

Year, Month, Date of transaction are pasted in chronological, order in this column.

There are two types of expenditure:-

a. Capital expenditure

b. Revenue expenditure

A. Those expenditure give us long term, benefits is called capital expenditure.

B. Revenue expenditure gives us short term benefit is called revenue expenditure.

Groups क्या है।

A group is a collecting of ledger which have similar transaction.

Note:- there are 28 groups on the based of accounting principle.

Primary group- 15

Sub-group-13

Out of the 15 Primary group.

9 group, appear in the balance sheet, which are in capital nature.

6 group, appear in the profit and loss account which are revenue nature.

Group once again, at a glance.

The concept of group is the heart of accounting in the tally, This choice act classification or sub-classify all account in tally.

Pre-defined groups क्या है :-

Based around the requirement of the India system of accounting of tally provided a set of 28 Pre-defined groups. You can use these groups start away for classification at ledger with out creating new groups of these 28 pre-defined groups. 15 are primary and 13 are secondary groups.

Capital account क्या है।:-

This is primary group. It is use to hold the reserve of company or investment of money for company. As:- Partners capital a/c, share capital a/c, properties a/c, drawings a/c.

Current assets क्या है।:-

Current assets are hold on short form basis such as debtors bills receivable stock temporary marketable securities, cash and bank balance.

As:- computer, furniture ,telephone and etc.

Current Assets Has Six Groups.

A. Bank Account

B. Cash In Hand

C. Loans And Advances

D. Stock In Hand(

E. Deposit Assets

A. bank a/c क्या है। :-

It is use to hold current saving and all other total bank a/c As:- LIC policy.

B. Cash in hand क्या है। :-

It is use to hold we have money and our cash.

C. Deposit assets क्या है।:-

It is use to hold deposit like security deposit rental deposit and all other such deposit.

D. Loans and advancs क्या है।:-

It is use to hold all advance and loan of non trading nature. For ex. advance against salaries work contraact or even purchase of assets.

E. Stock in hand क्या है। :-

It is use to hold opening and closing of certain special a/c. Account like row materials, work in progress, finished goods.

F. Sundry debtors क्या है। :-

It is use to hold account of company and individuals which give goods on credit to the company.

3. Current liabilities क्या है। :-

This is primary group and it is used to hold outstanding and ledger liabilities of the company there fore liabilities like as:- E.P.F.( Provident funds), TDS, VAT, INCOME Tax etc.

This groups has three sub-group.

A. Duties and taxes

B. Provision

C. Sundry creditors.

A. Duties and taxes क्या है। :-

Which keeps track of tread duties and taxes like as:- Local sales tax, state tax cental, sale input, output etc.

This groups has three sub-group.

A. Duties and taxes

B. Provision

C. Sundry creditors.

A. Duties and taxes क्या है। :-

Which keeps track of tread duties and taxes like as:- Local sales tax, state tax cental, sale input, output etc.

There are two types of vat.

Input vat:- purchase djrs le; tks tax ge nsrs gSaA og input vat dgykrk gSA

Output vat:- sale djrs le; tks tax ge custumer ls callect djrs gSaAouotput vat dgykrk gSA vkSj blh output vat gesa Government dks nsuk iM+rk gSA

value added tax issued by institute of charted accountant of India. (ICAI)

{Input vat 4% or 12.5% ,output vat 4% or 12.5%)

SUNDRY CREDITORS क्या है ।:-

It is use to keep track of trade creditors ,of the company, company an individual which take goods on credit to the company.

FIXED ASSETS क्या है। :-

Fixed are held on a long term basis such as land ,building, machinery, plant, furniture, fixture these assets h are use for normal operation there of the business of goods, receipt of money payment to a creditors.

INVESTMENT क्या है। :-

It is use to hold ledger a/c of shares bonds and other security of the company as well as other company , a convenient paces to become all the investment mode by the company.

Provision क्या है। :-

Provision is the sub-group of current liabilities. It is use to hold other tax provision as like income tax in it. as:- vat payable > ledger in provision.

SUSPENCE A/C क्या है। :-

Which is used to by name company to maintain a suspense ledger which keep track of money receipt or paid by the company whose nature of transaction is not yet.

MISLENIOUS EXPENSES क्या है। :-

Expense incurred on assets come under this group fixed assets. As:- repairing of furniture advertising.

SALES A/C क्या है। :-

This group is primary and as the name of it self suggest that is use to hold all sales a/c of the company.

PURCHASE A/C क्या है। :-

It is primary group and it is similar to sales a/c accept for the purchase of transaction.

DIRECT INCOME क्या है। :-

It is use to hold ledger account of direct income of the company that is the income by selling the goods or service of the company by selling.

DIRECT EXPENSES क्या है।:-

The company that is expenses like salary paid to labour transpiration, electricity bill purchase.

Direct expenses:-

(a.) Wages

(b) Overhead

(c) Carriage inward expenses.

Indirect income क्या है। :-

Indirect income to the company that is the income form Rent, Commission, interest received.

Inditect expenses क्या है।:-

Indirect expenses of the company that is expenses like salary Exp. Telephone bill and every personal use for purchases any goods is indirect expenses.

इसे भी पढ़े।

TALLY क्या है। इसके फायदे

ACCOUNT क्या है। यह कितने तरह का होता है।

TAX क्या है। यह कितने प्रकार का होता है।

LOAN क्या है। यह कितने प्रकार के होते है।