Basic
manual accounting in tally in hindi बेसिक मैनुअल अकॉउंटिंग इन टैली इन हिंदी
बेसिक मेनुअल अकाउंटिग मे हम पहले identify करेंगे की किसमें क्या और कैसे एंट्री बनती है और समझते चलते हैं। फिर हम उसी को टैली software में एंट्री करेंगे।
1) संदीप कुमार 90000 नगद में निवेश करता हैं। sandeep kumar invests
90000 in cash
Sandeep kumar अपने बिज़नेस मे पुंजी लगा रहा है तो उसकी capital increase हो रही है। और Cash लगा रहा है तो Assets भी बढ़ रहा है तो उसकी मेनुअल एंट्री ऐसी होगी। समझते चले बाकी को भी
Debit Credit
Sandeep kumar > Capital A/C > increase rks Cr. Bal. 90000
Cash > Assets > increase rks Dr. Bal 90000
2) 1000 Rs dk isilh uxn nsdj [kjhnk x;kA pepsi drinks worth Rs.1000 were purchased by paying
cash.Cash tk jgk gS eryc assets decrease rks Cr. Bal gksxk
Cash… Purchase, purchase a/c ds xzqi es vk;sxk ij oks expense gks jgk gS vkSj expense gekjk
c<+ jgk gSA
Debit Credit
Cash > Assets > Decrease rks
Cr. Bal. 1000
Purchase A/C > Exp
> increase rks Dr. Bal 1000
3) 2000 :i;s dk isilh csph uxnA sold pepsi drink rs2000 for cash.
Debit Credit
Cash > Assets > increase rks Dr. Bal. 2000
Sales A/C >
Income > increase rks Cr. Bal 2000
4) 3000 :i;s dk isilh [kjhnk india drinks limited ls m/kkj esaA pepsi drinks worth 3000 purchased from india drinks limited on Credit
Debit Credit
India drinks limited > Liabilities > increase rks Cr. Bal. 3000
Purchase A/C > Expense > increase rks Dr. Bal 3000
5) gksVy e;qjk dks 6000 gtkj :i;s dk माल cspk m/kkj esaA
Debit Credit
Hotal mayura over > Assets > increase rks Dr. Bal. 6000
Sales A/C >
Income > increase rks Cr. Bal 6000
6) DCB Bank esa
djsaV vdkmaV [kksyk 10000 : tkek djA Current account in DCB Bank was
opened by deposit 10000 cash.
Debit Credit
DCB Bank 10000
Cash
10000
|
7) gksVy e;qjk ls 4000: dk psd izkIr gqvkA Received Cheque of 4000 from Hotal mayura .
Debit Credit Hotal mayura over 4000
DCB Bank 4000
|
8) 5000:
dS”k deh”ku izkIr gqvkA Received
Commission of 5000 in cash.
Debit Credit
Commission Received 5000
Cash 5000
9) bysDVªhd flVh dk 500: Hkqxrku fd;kA paid electricity bill 500r by Cash.
Debit Credit
Electricity Expenses 500
Cash 500
|
10) 500: dk fMLdkmaV feyk india drinks limited dh rjQ lsA Discount of
500 was allowed by india drinks limited.
Debit
Credit
Discount Received 500
India drinks Limited 500
|
11) India drinks limited dks 2500 dk psd fn;k x;kA Cheque Given to India drinks limited of 2500.
Debit Credit
India Drinks Limited .
2500
DCB Bank 2500
|
12) Received Cash1500 from Hotal mayura over. 1500: dS”k gksVy e;qjk ls izkIr gqvkA
Debit
Credit
Hotal mayura over 1500
Cash 1500
|
13) Tea Expenses
of 100 paid by Cash. pk; dk [kpkZ 100: dS”k
fn;kA
Debit
Credit
Tea Expenses 100
Cash 100
14) DCB Bank Deducted 200 from our Account towards
issue of cheque book. | psd cqd tkjh fd;k mlds fy, 200: DCB Bank ls dkaV fy;k x;kA
|
|
Debit Credit
Bank Charges 200
DCB Bank 200
15) Paid telephone bill of 300 by
cheque. VsyhQksu dk fcy 300: psd ls Hkqxrku fd;kA
Debit Credit
Telephone Expenses
300
DCB Bank
300
bl csfld vdkmafVx es vkidks
lc dqN le>rs gq, pyuk gSA bldks le>us ds fy, vkidks Accounting Rules dk
vPNs ls Kku gks tkuk pkfg, rHkh vki lgh ,aVªh dj ik;saxsA
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