🔷 1. Cash Book (कैश बुक)
📖 Definition (English)
Cash Book is a book of original entry in which all cash receipts and payments are recorded.
📖 परिभाषा (Hindi)
कैश बुक एक ऐसा बही-खाता है जिसमें सभी नकद प्राप्ति और भुगतान दर्ज किए जाते हैं।
📌 Types
- Single Column Cash Book
- Double Column (Cash + Bank)
- Triple Column (Cash + Bank + Discount)
🧾 Format (Structure)
💡 Example
01 Jan – Started business with ₹10,000
05 Jan – Purchased goods ₹2,000 (Cash)
🔹 1. Started business with cash ₹80,000
👤 Owner
Entry:
Cash A/c Dr. ₹80,000
→ To Capital A/c ₹80,000
Explanation (Eng): Business started with cash.
Hindi: व्यवसाय नकद से शुरू किया गया।
🔹 2. Deposited cash into bank ₹20,000
👤 Self transfer
Entry:
Bank A/c Dr. ₹20,000
→ To Cash A/c ₹20,000
Explanation: Cash deposited into bank.
Hindi: बैंक में नकद जमा किया गया।
🔹 3. Purchased goods from Mohan ₹10,000 (Cash)
👤 Mohan Traders
Entry:
Purchase A/c Dr. ₹10,000
→ To Cash A/c ₹10,000
Explanation: Goods purchased in cash.
Hindi: नकद में माल खरीदा।
🔹 4. Sold goods to Ramesh ₹8,000 (Cash)
👤 Ramesh Kumar
Entry:
Cash A/c Dr. ₹8,000
→ To Sales A/c ₹8,000
Explanation: Cash sale done.
Hindi: नकद बिक्री की गई।
🔹 5. Paid shop rent ₹3,000
👤 Landlord
Entry:
Rent A/c Dr. ₹3,000
→ To Cash A/c ₹3,000
Explanation: Rent paid in cash.
Hindi: दुकान का किराया दिया।
🔹 6. Paid salary ₹5,000
👤 Staff
Entry:
Salary A/c Dr. ₹5,000
→ To Cash A/c ₹5,000
Explanation: Salary paid to staff.
Hindi: कर्मचारियों को वेतन दिया।
🔹 7. Received cash from Suresh ₹4,000
👤 Suresh (Debtor)
Entry:
Cash A/c Dr. ₹4,000
→ To Suresh A/c ₹4,000
Explanation: Cash received from debtor.
Hindi: ग्राहक से नकद प्राप्त हुआ।
🔹 8. Paid to Ram ₹2,500
👤 Ram (Creditor)
Entry:
Ram A/c Dr. ₹2,500
→ To Cash A/c ₹2,500
Explanation: Payment made to creditor.
Hindi: सप्लायर को भुगतान किया।
🔹 9. Purchased furniture ₹7,000
👤 Furniture House
Entry:
Furniture A/c Dr. ₹7,000
→ To Cash A/c ₹7,000
Explanation: Furniture purchased in cash.
Hindi: फर्नीचर खरीदा गया।
🔹 10. Paid electricity bill ₹1,200
👤 Electricity Dept.
Entry:
Electricity A/c Dr. ₹1,200
→ To Cash A/c ₹1,200
Explanation: Electricity bill paid.
Hindi: बिजली बिल जमा किया।
🔹 11. Received commission ₹2,000
👤 XYZ Company
Entry:
Cash A/c Dr. ₹2,000
→ To Commission A/c ₹2,000
Explanation: Commission received.
Hindi: कमीशन प्राप्त हुआ।
🔹 12. Paid carriage ₹800
👤 Transporter
Entry:
Carriage A/c Dr. ₹800
→ To Cash A/c ₹800
Explanation: Transport charges paid.
Hindi: ढुलाई खर्च दिया।
🔹 13. Withdrew cash from bank ₹5,000
👤 Self
Entry:
Cash A/c Dr. ₹5,000
→ To Bank A/c ₹5,000
Explanation: Cash withdrawn from bank.
Hindi: बैंक से नकद निकाला।
🔹 14. Paid printing charges ₹600
👤 Print Shop
Entry:
Printing A/c Dr. ₹600
→ To Cash A/c ₹600
Explanation: Printing expenses paid.
Hindi: प्रिंटिंग खर्च दिया।
🔹 15. Received interest ₹1,500
👤 Bank
Entry:
Cash A/c Dr. ₹1,500
→ To Interest A/c ₹1,500
Explanation: Interest received.
Hindi: ब्याज प्राप्त हुआ।
🔹 16. Paid insurance ₹2,000
👤 Insurance Company
Entry:
Insurance A/c Dr. ₹2,000
→ To Cash A/c ₹2,000
Explanation: Insurance paid.
Hindi: बीमा प्रीमियम दिया।
🔹 17. Received cash sales ₹6,000
👤 Local Customer
Entry:
Cash A/c Dr. ₹6,000
→ To Sales A/c ₹6,000
Explanation: Cash sales made.
Hindi: नकद बिक्री हुई।
🔹 18. Paid telephone bill ₹700
👤 Telecom
Entry:
Telephone A/c Dr. ₹700
→ To Cash A/c ₹700
Explanation: Telephone bill paid.
Hindi: फोन बिल जमा किया।
🔹 19. Paid advertisement ₹2,500
👤 Media Agency
Entry:
Advertisement A/c Dr. ₹2,500
→ To Cash A/c ₹2,500
Explanation: Advertisement expense.
Hindi: विज्ञापन खर्च किया।
🔹 20. Cash withdrawn for personal use ₹3,000
👤 Owner (Drawings)
Entry:
Drawings A/c Dr. ₹3,000
→ To Cash A/c ₹3,000
Explanation: Owner withdrew cash.
Hindi: मालिक ने व्यक्तिगत उपयोग के लिए पैसा निकाला।
🧠 Practical Understanding
- Cash comes → Debit
- Cash goes → Credit
👉 Rule: “Cash Received = Debit, Cash Paid = Credit”
🔷 2. Petty Cash Book (छोटी नकद बही)
📖 Definition (English)
Petty Cash Book is used to record small daily expenses like tea, stationery, travel.
📖 परिभाषा (Hindi)
छोटी नकद बही का उपयोग छोटे दैनिक खर्चों को रिकॉर्ड करने के लिए किया जाता है।
📌 Examples of Expenses
- Tea ☕
- Bus Fare 🚌
- Stationery ✏️
🧾 Format
💡 Example
02 Jan – Tea Expense ₹50
03 Jan – Auto Fare ₹100
Petty Cash Book – 30 Practice Entries (With Explanation)
👉 Assume: Petty Cash Imprest Amount = ₹5,000
🔹 1. Tea expenses ₹50
👤 Tea Vendor
Entry:
Tea Expenses A/c Dr. ₹50 → To Petty Cash ₹50
Explanation (Eng): Paid for tea for staff.
Hindi: स्टाफ के लिए चाय का भुगतान किया।
🔹 2. Auto fare ₹120
👤 Auto Driver
Entry:
Conveyance A/c Dr. ₹120 → To Petty Cash ₹120
Explanation: Travel expense paid.
Hindi: यात्रा खर्च दिया।
🔹 3. Stationery purchased ₹200
👤 Stationery Shop
Entry:
Stationery A/c Dr. ₹200 → To Petty Cash ₹200
Explanation: Bought office stationery.
Hindi: ऑफिस के लिए स्टेशनरी खरीदी।
🔹 4. Courier charges ₹150
👤 Courier Service
Entry:
Courier A/c Dr. ₹150 → To Petty Cash ₹150
Explanation: Courier sent.
Hindi: कूरियर भेजा गया।
🔹 5. Photocopy ₹80
👤 Xerox Shop
Entry:
Printing & Xerox A/c Dr. ₹80 → To Petty Cash ₹80
Explanation: Documents photocopied.
Hindi: दस्तावेज़ की फोटो कॉपी करवाई।
🔹 6. Office cleaning ₹300
👤 Cleaner
Entry:
Cleaning A/c Dr. ₹300 → To Petty Cash ₹300
Explanation: Cleaning charges paid.
Hindi: सफाई का खर्च दिया।
🔹 7. Bus ticket ₹90
👤 Bus Service
Entry:
Conveyance A/c Dr. ₹90 → To Petty Cash ₹90
Explanation: Bus travel expense.
Hindi: बस यात्रा खर्च।
🔹 8. Drinking water ₹60
👤 Water Supplier
Entry:
Water Expenses A/c Dr. ₹60 → To Petty Cash ₹60
Explanation: Water purchased.
Hindi: पीने का पानी खरीदा।
🔹 9. Newspaper ₹100
👤 Vendor
Entry:
Newspaper A/c Dr. ₹100 → To Petty Cash ₹100
Explanation: Newspaper subscription.
Hindi: अखबार का खर्च।
🔹 10. Pen & notebook ₹150
👤 Local Shop
Entry:
Stationery A/c Dr. ₹150 → To Petty Cash ₹150
Explanation: Purchased small items.
Hindi: पेन और कॉपी खरीदी।
🔹 11. Tea for guests ₹200
👤 Tea Shop
Entry:
Tea Expenses A/c Dr. ₹200 → To Petty Cash ₹200
Explanation: Guest tea expense.
Hindi: मेहमानों के लिए चाय।
🔹 12. Rickshaw fare ₹70
👤 Rickshaw Puller
Entry:
Conveyance A/c Dr. ₹70 → To Petty Cash ₹70
Explanation: Local transport.
Hindi: स्थानीय यात्रा खर्च।
🔹 13. Mobile recharge ₹250
👤 Telecom Shop
Entry:
Mobile Expense A/c Dr. ₹250 → To Petty Cash ₹250
Explanation: Office mobile recharge.
Hindi: मोबाइल रिचार्ज किया।
🔹 14. Office snacks ₹180
👤 Snack Vendor
Entry:
Refreshment A/c Dr. ₹180 → To Petty Cash ₹180
Explanation: Snacks for staff.
Hindi: स्टाफ के लिए नाश्ता।
🔹 15. Repair charges ₹400
👤 Technician
Entry:
Repair A/c Dr. ₹400 → To Petty Cash ₹400
Explanation: Minor repair work.
Hindi: छोटे रिपेयर का खर्च।
🔹 16. Postage stamps ₹120
👤 Post Office
Entry:
Postage A/c Dr. ₹120 → To Petty Cash ₹120
Explanation: Stamps purchased.
Hindi: डाक टिकट खरीदे।
🔹 17. Office dustbin ₹250
👤 Local Market
Entry:
Office Expense A/c Dr. ₹250 → To Petty Cash ₹250
Explanation: Bought dustbin.
Hindi: डस्टबिन खरीदा।
🔹 18. File folders ₹180
👤 Stationery Shop
Entry:
Stationery A/c Dr. ₹180 → To Petty Cash ₹180
Explanation: Office files purchased.
Hindi: फाइल खरीदी।
🔹 19. Tea milk ₹90
👤 Dairy Shop
Entry:
Tea Expenses A/c Dr. ₹90 → To Petty Cash ₹90
Explanation: Milk for tea.
Hindi: चाय के लिए दूध।
🔹 20. Fan repair ₹350
👤 Electrician
Entry:
Repair A/c Dr. ₹350 → To Petty Cash ₹350
Explanation: Fan repaired.
Hindi: पंखा ठीक कराया।
🔹 21. Delivery charges ₹200
👤 Delivery Boy
Entry:
Delivery Expense A/c Dr. ₹200 → To Petty Cash ₹200
Explanation: Delivery expense paid.
Hindi: डिलीवरी खर्च दिया।
🔹 22. Office decoration ₹300
👤 Decor Shop
Entry:
Decoration A/c Dr. ₹300 → To Petty Cash ₹300
Explanation: Office decoration items.
Hindi: सजावट का सामान खरीदा।
🔹 23. Tea biscuits ₹100
👤 Grocery Shop
Entry:
Refreshment A/c Dr. ₹100 → To Petty Cash ₹100
Explanation: Biscuits for tea.
Hindi: चाय के साथ बिस्कुट।
🔹 24. Ink refill ₹120
👤 Print Shop
Entry:
Printing A/c Dr. ₹120 → To Petty Cash ₹120
Explanation: Printer ink refill.
Hindi: प्रिंटर इंक डलवाई।
🔹 25. Cleaning cloth ₹80
👤 Market
Entry:
Cleaning A/c Dr. ₹80 → To Petty Cash ₹80
Explanation: Cleaning material.
Hindi: सफाई कपड़ा खरीदा।
🔹 26. Visiting cards ₹300
👤 Print Shop
Entry:
Printing A/c Dr. ₹300 → To Petty Cash ₹300
Explanation: Visiting cards printed.
Hindi: विजिटिंग कार्ड छपवाए।
🔹 27. Parking charges ₹60
👤 Parking Area
Entry:
Conveyance A/c Dr. ₹60 → To Petty Cash ₹60
Explanation: Parking paid.
Hindi: पार्किंग शुल्क दिया।
🔹 28. Tea sugar ₹70
👤 Grocery Shop
Entry:
Tea Expenses A/c Dr. ₹70 → To Petty Cash ₹70
Explanation: Sugar for tea.
Hindi: चाय के लिए चीनी।
🔹 29. Small gift ₹250
👤 Gift Shop
Entry:
Gift Expense A/c Dr. ₹250 → To Petty Cash ₹250
Explanation: Gift for client.
Hindi: ग्राहक के लिए उपहार।
🔹 30. Pen drive ₹400
👤 Electronics Shop
Entry:
Office Equipment A/c Dr. ₹400 → To Petty Cash ₹400
Explanation: Purchased pen drive.
Hindi: पेन ड्राइव खरीदी।
🔷 3. Bank Book (बैंक बुक)
📖 Definition (English)
Bank Book records all bank transactions like deposit, withdrawal, cheque.
📖 परिभाषा (Hindi)
बैंक बुक में बैंक से संबंधित सभी लेन-देन दर्ज किए जाते हैं।
📌 Transactions
- Cheque Deposit
- Cheque Payment
- Online Transfer
💡 Example
10 Jan – Deposited ₹5000 in bank
12 Jan – Paid by cheque ₹2000
🧠 Key Concept
- Bank increase → Debit
- Bank decrease → Credit
Format
Bank Pass Book Practice (With Cheque No. – 50 Entries)
👉 Bank: SBI – AMS Traders A/c
🔹 PART 1 – Basic Transactions (1–15)
1. Cash deposited ₹50,000
👤 Self
Ref: Cash
Entry: To Cash Deposit ₹50,000
Explanation: Cash deposited in bank
Hindi: बैंक में नकद जमा किया
2. Cheque deposited ₹10,000
👤 Ramesh Kumar
Cheque No: 101245
Entry: To Cheque Deposit ₹10,000
Explanation: Cheque received from customer
Hindi: ग्राहक से चेक प्राप्त हुआ
3. NEFT received ₹5,000
👤 Suresh
Ref: NEFT123
Entry: To NEFT Credit ₹5,000
Explanation: Online payment received
Hindi: ऑनलाइन पैसे मिले
4. Paid by cheque ₹8,000
👤 Mohan Traders
Cheque No: 201001
Entry: By Cheque Payment ₹8,000
Explanation: Supplier paid by cheque
Hindi: सप्लायर को चेक से भुगतान
5. ATM withdrawal ₹3,000
👤 Self
Ref: ATM001
Entry: By ATM Withdrawal ₹3,000
6. Bank charges ₹200
Ref: Charges
Entry: By Bank Charges ₹200
7. Interest ₹500
Ref: INT
Entry: To Interest ₹500
8. Electricity paid ₹2,000
👤 Electricity Dept
Ref: UPI001
Entry: By Online Payment ₹2,000
9. Received ₹7,000
👤 Shyam
Ref: NEFT456
Entry: To NEFT ₹7,000
10. Salary paid ₹15,000
👤 Staff
Ref: NEFT789
Entry: By NEFT ₹15,000
11. Mobile bill ₹800
👤 Airtel
Ref: UPI002
Entry: By Online ₹800
12. Cheque bounce ₹5,000
👤 Ramesh
Cheque No: 101245
Entry: By Cheque Return ₹5,000
13. Loan credited ₹1,00,000
👤 SBI
Ref: LN001
Entry: To Loan Credit ₹1,00,000
14. EMI paid ₹10,000
👤 SBI
Ref: EMI001
Entry: By EMI ₹10,000
15. Insurance paid ₹3,000
👤 LIC
Ref: UPI003
Entry: By Online ₹3,000
🔹 PART 2 – Business Transactions (16–35)
16. Received ₹12,000
👤 Anil
Cheque No: 101300
→ To Cheque ₹12,000
17. Paid ₹9,000
👤 Rajesh
Cheque No: 201002
→ By Cheque ₹9,000
18. GST paid ₹5,000
Ref: GST001
→ By Online ₹5,000
19. Rent paid ₹10,000
👤 Landlord
Cheque No: 201003
→ By Cheque ₹10,000
20. Cash deposit ₹8,000
→ To Cash ₹8,000
21. Commission ₹4,000
→ To Credit ₹4,000
22. Transport ₹2,500
👤 Transporter
Ref: NEFT222
→ By NEFT ₹2,500
23. Bank charges ₹150
→ By Charges ₹150
24. Interest ₹300
→ To Interest ₹300
25. Office expense ₹2,000
→ By Online ₹2,000
26. Received ₹6,000
👤 Customer
Cheque No: 101350
→ To Cheque ₹6,000
27. Advertisement ₹3,500
→ By NEFT ₹3,500
28. Electricity ₹2,200
→ By Online ₹2,200
29. Advance received ₹10,000
👤 Customer
→ To Credit ₹10,000
30. Printing ₹1,500
→ By Payment ₹1,500
31. Refund ₹2,000
→ To Credit ₹2,000
32. Courier ₹800
→ By Payment ₹800
33. Rent received ₹5,000
→ To Credit ₹5,000
34. Internet ₹1,200
→ By Payment ₹1,200
35. Cash withdrawn ₹7,000
→ By ATM ₹7,000
🔹 PART 3 – Advanced Transactions (36–50)
36. Paid supplier ₹6,000
👤 Supplier
Cheque No: 201004
37. Received ₹4,000
👤 Customer
Cheque No: 101400
38. NEFT ₹3,500 received
Ref: NEFT333
39. UPI paid ₹2,000
Ref: UPI004
40. Bank penalty ₹250
→ By Charges
41. Interest ₹600
→ To Interest
42. Loan EMI ₹8,000
→ By EMI
43. Cash deposit ₹9,000
→ To Cash
44. Online purchase ₹5,500
→ By Payment
45. Received ₹11,000
👤 Customer
Cheque No: 101450
46. Paid ₹6,500
👤 Supplier
Cheque No: 201005
47. ATM withdrawal ₹4,000
→ By ATM
48. Bank charges ₹100
→ By Charges
49. Dividend ₹2,000
→ To Credit
50. Closing balance
→ Balance c/d
🔷 4. Purchase Book (खरीद बही)
📖 Definition
Records all credit purchases of goods.
📖 परिभाषा
यह बही केवल उधार खरीदी गई वस्तुओं को रिकॉर्ड करती है।
💡 Example
Purchased goods from Ram ₹5000 (Credit)
🧠 Note
👉 Cash purchase → Not recorded here
Purchase Book Format
👉 Invoice format showing supplier name, items, amount
Purchase Order Format
📘 PART 1 – Purchase Order (P.O.)
(खरीद आदेश क्या होता है?)
📖 Definition (English)
A Purchase Order (P.O.) is a formal document issued by a buyer to a supplier requesting goods with details like quantity, rate, and terms.
📖 परिभाषा (Hindi)
Purchase Order (P.O.) एक आधिकारिक दस्तावेज है जो खरीदार सप्लायर को भेजता है, जिसमें माल की मात्रा, कीमत और शर्तें होती हैं।
📌 P.O. में क्या-क्या होता है?
- Buyer Name
- Supplier Name
- Item Details
- Quantity
- Rate
- Total Amount
- Delivery Date
- Payment Terms
🧠 Simple समझ
👉 पहले P.O. बनता है (Order देना)
👉 फिर Invoice आता है (Purchase Entry होती है)
🧾 PART 2 – Purchase Order Practice (30 Entries)
🔹 1. Cotton Yarn order
👤 Supplier: Shree Mills
P.O.: 100 Kg @ ₹200/kg
Explanation (Eng): Order placed for cotton yarn
Hindi: कॉटन यार्न का ऑर्डर दिया
🔹 2. Polyester Yarn
👤 Supplier: Ram Fibres
P.O.: 50 Kg @ ₹250/kg
👉 Polyester yarn ordered
👉 पॉलिएस्टर यार्न ऑर्डर किया
🔹 3. Mixed Yarn
👤 Supplier: Krishna Traders
P.O.: 80 Kg @ ₹180/kg
🔹 4. Dye Chemical
👤 Supplier: Color Chem
P.O.: 20 Litre @ ₹300
🔹 5. Packing Bags
👤 Supplier: Bag House
P.O.: 200 Bags @ ₹10
🔹 6. Cotton Yarn bulk
👤 Supplier: Shree Mills
P.O.: 500 Kg @ ₹190
🔹 7. Threads
👤 Supplier: Textile Hub
P.O.: 100 Spools @ ₹50
🔹 8. Machine Oil
👤 Supplier: Oil Depot
P.O.: 10 Litre @ ₹400
🔹 9. Labels
👤 Supplier: Print House
P.O.: 500 Labels @ ₹2
🔹 10. Plastic Rolls
👤 Supplier: Plastic World
P.O.: 30 Rolls @ ₹150
👉 इसी pattern पर 11–30 entries (आप students को practice करवाने के लिए use करें):
🔹 11–30 (Short Practice)
- Yarn 200 Kg @ ₹210 – Gupta Mills
- Yarn 150 Kg @ ₹205 – Jain Traders
- Dye 25 L @ ₹320 – Color Chem
- Bags 300 @ ₹9 – Bag House
- Thread 200 @ ₹55 – Textile Hub
- Oil 20 L @ ₹380 – Oil Depot
- Labels 1000 @ ₹1.5 – Print House
- Plastic 40 @ ₹140 – Plastic World
- Yarn 250 Kg @ ₹195 – Shree Mills
- Yarn 300 Kg @ ₹200 – Ram Fibres
- Yarn 180 Kg @ ₹210 – Krishna Traders
- Dye 30 L @ ₹310 – Color Chem
- Bags 150 @ ₹11 – Bag House
- Thread 300 @ ₹60 – Textile Hub
- Oil 15 L @ ₹390 – Oil Depot
- Labels 800 @ ₹2 – Print House
- Plastic 50 @ ₹130 – Plastic World
- Yarn 400 Kg @ ₹185 – Gupta Mills
- Yarn 350 Kg @ ₹200 – Jain Traders
- Yarn 220 Kg @ ₹205 – Shree Mills
📘 Purchase Register – Detailed Entries (30 with Full Explanation)
👉 सभी entries Credit Purchase मानी गई हैं (Purchase Book में वही आती हैं)
🔹 1. Cotton Yarn Purchase
👤 Supplier: Shree Mills
📦 Qty: 100 Kg @ ₹200
Amount = 100 × 200 = ₹20,000
Entry:
Purchase A/c Dr. ₹20,000
→ To Shree Mills A/c ₹20,000
Explanation (Eng):
Goods (Cotton Yarn) received from Shree Mills on credit, so Purchase increases and liability increases.
Hindi:
Shree Mills से उधार में माल खरीदा गया, इसलिए Purchase बढ़ता है और Shree Mills को भुगतान करना बाकी है।
🔹 2. Polyester Yarn
👤 Ram Fibres
📦 50 Kg @ ₹250
Amount = ₹12,500
Entry:
Purchase A/c Dr. ₹12,500
→ To Ram Fibres A/c ₹12,500
Explanation: Credit purchase
Hindi: उधार में माल खरीदा
🔹 3. Mixed Yarn
👤 Krishna Traders
📦 80 Kg @ ₹180
Amount = ₹14,400
Explanation:
Goods purchased on credit → Liability created
Hindi: उधार खरीद → देनदारी बढ़ी
🔹 4. Dye Chemical
👤 Color Chem
📦 20 L @ ₹300
Amount = ₹6,000
👉 Used for production
Hindi: उत्पादन के लिए केमिकल खरीदा
🔹 5. Packing Bags
👤 Bag House
📦 200 Bags @ ₹10
Amount = ₹2,000
👉 Packing purpose
🔹 6. Cotton Yarn Bulk
👤 Shree Mills
📦 500 Kg @ ₹190
Amount = ₹95,000
👉 Large scale purchase
🔹 7. Threads
👤 Textile Hub
📦 100 @ ₹50
Amount = ₹5,000
👉 Manufacturing support
🔹 8. Machine Oil
👤 Oil Depot
📦 10 L @ ₹400
Amount = ₹4,000
👉 Machine maintenance
🔹 9. Labels
👤 Print House
📦 500 @ ₹2
Amount = ₹1,000
👉 Branding use
🔹 10. Plastic Rolls
👤 Plastic World
📦 30 @ ₹150
Amount = ₹4,500
🔹 11–20 (Intermediate Level)
🔹 11. Yarn
👤 Gupta Mills
📦 200 Kg @ ₹210
Amount = ₹42,000
👉 Higher rate purchase
🔹 12. Yarn
👤 Jain Traders
📦 150 Kg @ ₹205
Amount = ₹30,750
🔹 13. Dye
👤 Color Chem
📦 25 L @ ₹320
Amount = ₹8,000
🔹 14. Bags
👤 Bag House
📦 300 @ ₹9
Amount = ₹2,700
👉 Discounted rate
🔹 15. Threads
👤 Textile Hub
📦 200 @ ₹55
Amount = ₹11,000
🔹 16. Oil
👤 Oil Depot
📦 20 L @ ₹380
Amount = ₹7,600
🔹 17. Labels
👤 Print House
📦 1000 @ ₹1.5
Amount = ₹1,500
🔹 18. Plastic
👤 Plastic World
📦 40 @ ₹140
Amount = ₹5,600
🔹 19. Yarn
👤 Shree Mills
📦 250 Kg @ ₹195
Amount = ₹48,750
🔹 20. Yarn
👤 Ram Fibres
📦 300 Kg @ ₹200
Amount = ₹60,000
🔹 21–30 (Advanced Level with Business Logic)
🔹 21. Yarn
👤 Krishna Traders
📦 180 Kg @ ₹210
Amount = ₹37,800
👉 High demand purchase
🔹 22. Dye
👤 Color Chem
📦 30 L @ ₹310
Amount = ₹9,300
🔹 23. Bags
👤 Bag House
📦 150 @ ₹11
Amount = ₹1,650
🔹 24. Threads
👤 Textile Hub
📦 300 @ ₹60
Amount = ₹18,000
🔹 25. Oil
👤 Oil Depot
📦 15 L @ ₹390
Amount = ₹5,850
🔹 26. Labels
👤 Print House
📦 800 @ ₹2
Amount = ₹1,600
🔹 27. Plastic
👤 Plastic World
📦 50 @ ₹130
Amount = ₹6,500
🔹 28. Yarn
👤 Gupta Mills
📦 400 Kg @ ₹185
Amount = ₹74,000
👉 Bulk discount purchase
🔹 29. Yarn
👤 Jain Traders
📦 350 Kg @ ₹200
Amount = ₹70,000
🔹 30. Yarn
👤 Shree Mills
📦 220 Kg @ ₹205
Amount = ₹45,100
🎯 Common Entry Format (VERY IMPORTANT)
👉 हर entry में यही structure रहेगा:
Purchase A/c Dr.
→ To Supplier A/c
🧠 Concept Clear (Expert Level)
📌 Why Purchase is Debit?
👉 Purchase = Expense (Nominal Account)
👉 Rule: Expenses Debit होते हैं
📌 Why Supplier Credit?
👉 Supplier = Liability
👉 हमें पैसा देना है
🎯 Student Practice Task
👉 Students से करवाएं:
✔ Purchase Register Table बनाओ
✔ Total निकालो
✔ Ledger Posting करो
✔ Trial Balance बनाओ
🔷 5. Sales Book (बिक्री बही)
📖 Definition
Records all credit sales.
📖 परिभाषा
यह बही केवल उधार बिक्री को रिकॉर्ड करती है।
💡 Example
Sold goods to Shyam ₹3000 (Credit)
🧠 Note
👉 Cash sales → Not included
Format
📘 PART 1 – Sales Order (S.O.) Concept
📖 Definition (English)
A Sales Order (S.O.) is a document prepared by the seller after receiving an order from a customer, confirming the sale details.
📖 परिभाषा (Hindi)
Sales Order (S.O.) वह दस्तावेज है जो विक्रेता ग्राहक के ऑर्डर मिलने के बाद बनाता है, जिसमें बिक्री की पूरी जानकारी होती है।
🧠 Simple Flow
👉 Customer Order → Sales Order (Confirm) → Goods Supply → Invoice → Sales Entry
📘 PART 2 – Sales Order Practice (30 Entries)
🔹 1. Cotton Yarn Order
👤 Customer: Ramesh Kumar
📦 100 Kg @ ₹250/kg
Amount = ₹25,000
Explanation (Eng):
Customer placed order for cotton yarn. No accounting entry yet, only order confirmation.
Hindi:
ग्राहक ने माल का ऑर्डर दिया, अभी केवल ऑर्डर कन्फर्म हुआ है, कोई अकाउंटिंग एंट्री नहीं होगी।
🔹 2. Polyester Yarn
👤 Suresh Traders
📦 50 Kg @ ₹280
Amount = ₹14,000
👉 Order received from customer
👉 ग्राहक से ऑर्डर प्राप्त
🔹 3. Mixed Yarn
👤 Amit Textiles
📦 80 Kg @ ₹230
Amount = ₹18,400
👉 Future delivery order
🔹 4. Cotton Yarn Bulk
👤 Shyam Fabrics
📦 200 Kg @ ₹240
Amount = ₹48,000
👉 Bulk order received
🔹 5. Thread Rolls
👤 Deepak Garments
📦 100 @ ₹60
Amount = ₹6,000
🔹 6. Yarn urgent order
👤 Rajesh Traders
📦 150 Kg @ ₹260
Amount = ₹39,000
👉 Urgent delivery required
🔹 7. Packing Material
👤 Manoj Industries
📦 300 Bags @ ₹15
Amount = ₹4,500
🔹 8. Yarn
👤 Vijay Textiles
📦 120 Kg @ ₹245
Amount = ₹29,400
🔹 9. Dye Chemical
👤 Color House
📦 40 L @ ₹350
Amount = ₹14,000
🔹 10. Labels
👤 Fashion Hub
📦 500 @ ₹3
Amount = ₹1,500
🔹 11–20 (Intermediate Level)
🔹 11. Yarn
👤 Gupta Fabrics
📦 250 Kg @ ₹235
Amount = ₹58,750
👉 High volume order
🔹 12. Yarn
👤 Jain Traders
📦 300 Kg @ ₹240
Amount = ₹72,000
🔹 13. Dye
👤 Color Zone
📦 60 L @ ₹330
Amount = ₹19,800
🔹 14. Bags
👤 Bag World
📦 400 @ ₹14
Amount = ₹5,600
🔹 15. Threads
👤 Textile Hub
📦 200 @ ₹65
Amount = ₹13,000
🔹 16. Yarn
👤 Krishna Fabrics
📦 180 Kg @ ₹250
Amount = ₹45,000
🔹 17. Labels
👤 Print Care
📦 1000 @ ₹2.5
Amount = ₹2,500
🔹 18. Yarn
👤 Ram Textiles
📦 350 Kg @ ₹245
Amount = ₹85,750
🔹 19. Plastic Rolls
👤 Plastic House
📦 60 @ ₹160
Amount = ₹9,600
🔹 20. Yarn
👤 Shree Fabrics
📦 220 Kg @ ₹255
Amount = ₹56,100
🔹 21–30 (Advanced Level with Conditions)
🔹 21. Yarn
👤 Amit Garments
📦 400 Kg @ ₹230
Amount = ₹92,000
👉 Delivery after 10 days
🔹 22. Yarn
👤 Suresh Mills
📦 500 Kg @ ₹225
Amount = ₹1,12,500
👉 Special discount agreed later
🔹 23. Dye
👤 Color Lab
📦 80 L @ ₹320
Amount = ₹25,600
🔹 24. Bags
👤 Packing World
📦 600 @ ₹13
Amount = ₹7,800
🔹 25. Yarn
👤 Vijay Fabrics
📦 300 Kg @ ₹240
Amount = ₹72,000
👉 Advance payment expected
🔹 26. Threads
👤 Fashion Hub
📦 400 @ ₹70
Amount = ₹28,000
🔹 27. Yarn
👤 Deepak Traders
📦 280 Kg @ ₹235
Amount = ₹65,800
🔹 28. Plastic
👤 Plastic Mart
📦 100 @ ₹150
Amount = ₹15,000
🔹 29. Yarn
👤 Raj Textiles
📦 350 Kg @ ₹245
Amount = ₹85,750
👉 Urgent supply
🔹 30. Yarn
👤 Mohan Fabrics
📦 450 Kg @ ₹240
Amount = ₹1,08,000
👉 Bulk + priority customer
🔷 6. Purchase Return Book (खरीद वापसी बही)
📖 Definition
Goods returned to supplier are recorded here.
📖 परिभाषा
सप्लायर को वापस भेजे गए सामान की एंट्री यहाँ होती है।
💡 Example
Returned goods to Ram ₹1000
🔷 7. Sales Return Book (बिक्री वापसी बही)
📖 Definition
Goods returned by customer are recorded.
📖 परिभाषा
ग्राहक द्वारा लौटाए गए सामान की एंट्री यहाँ होती है।
💡 Example
Customer returned goods ₹500
🔷 8. Discount Calculation (छूट की गणना)
📌 Types
- Trade Discount
- Cash Discount
📖 Formula
Discount=Rate×Amount100Discount = \frac{Rate \times Amount}{100}Discount=100Rate×Amount
💡 Example
Amount = ₹1000
Discount = 10%
= ₹100
Final Amount = ₹900
📖 हिंदी
राशि = ₹1000
छूट = 10%
छूट = ₹100
अंतिम राशि = ₹900
🔷 9. Debit Note / Credit Note
📘 Debit Note (डेबिट नोट)
👉 Buyer issues when returning goods
Hindi: खरीदार द्वारा भेजा जाता है
📘 Credit Note (क्रेडिट नोट)
👉 Seller issues when goods returned
Hindi: विक्रेता द्वारा जारी किया जाता है
💡 Example
Returned goods ₹1000 → Debit Note issued
Seller gives Credit Note ₹1000
📊 1. Tally Prime Practical Assignments (Expert Level)
🧾 Assignment 1 – Basic Entries
Create Company: AMS Traders
Enter the following:
- Capital introduced ₹1,00,000
- Purchased goods ₹20,000 (Cash)
- Sold goods ₹15,000 (Cash)
- Purchased goods from Ram ₹25,000 (Credit)
- Sold goods to Shyam ₹18,000 (Credit)
👉 Task:
- Ledger create करो
- Vouchers pass करो
- Trial Balance निकालो
🧾 Assignment 2 – GST + Discount
- Purchase ₹10,000 + GST 18%
- Trade Discount 10%
- Cash Discount 5%
👉 Task:
- सही calculation करो
- Purchase Entry पास करो
🧾 Assignment 3 – Return + Notes
- Goods returned to Ram ₹2,000
- Shyam returned goods ₹1,000
👉 Task:
- Debit Note बनाओ
- Credit Note बनाओ
📘 2. Student Practice Worksheets (50 Entries)
🔹 Level 1 (Easy – 10 Entries)
- Started business ₹50,000
- Bought furniture ₹5,000
- Cash sales ₹2,000
- Paid rent ₹1,000
- Purchased goods ₹3,000
- Sold goods ₹4,000
- Paid electricity ₹500
- Received from Ram ₹2,000
- Paid to Shyam ₹1,500
- Cash withdrawn ₹3,000
🔹 Level 2 (Medium – 20 Entries)
- Credit purchase ₹10,000 from Ram
- Credit sale ₹8,000 to Shyam
- Returned goods ₹2,000
- Received cheque ₹5,000
- Paid by cheque ₹3,000
- Discount allowed ₹200
- Discount received ₹150
- Carriage inward ₹500
- Salary paid ₹4,000
- Commission received ₹2,000
👉 इसी तरह total 50 entries तक practice करवाएं (अगर चाहें तो मैं printable worksheet भी बना दूंगा)
🔹 Level 3 (Advanced – 20 Entries)
👉 Mix all:
- Cash + Credit
- Bank
- Discount
- Returns
👉 Final Task:
✔ Cash Book बनाओ
✔ Ledger Posting करो
✔ Trial Balance बनाओ
🏭 3. Real Business Case Study (Panipat Yarn Trader)
🧵 Business Name: Shiv Yarn Traders (Panipat)
📖 Background
Panipat textile market में yarn trading का काम होता है जहाँ:
- Cotton Yarn
- Polyester Yarn
- Mixed Yarn
का daily buying-selling होता है।
📊 Daily Transactions
- Capital ₹5,00,000
- Purchase Yarn from Mill ₹1,50,000 (Credit)
- Transport Charges ₹5,000
- Sold Yarn ₹1,20,000 (Credit)
- Received advance ₹50,000
- Paid labour ₹10,000
- Bank deposit ₹1,00,000
- Goods returned ₹20,000
- Discount allowed ₹5,000
- Discount received ₹3,000
🎯 Student Task
👉 Students को करना है:
- Purchase Book बनाना
- Sales Book बनाना
- Cash Book बनाना
- Bank Book बनाना
- Profit निकालना
💡 Real सीख (Important Insight)
✔ Yarn business में margin कम होता है
✔ Volume ज्यादा होता है
✔ Credit cycle important होता है
✔ GST calculation जरूरी है