Step 1 – Business Transactions
सबसे पहले क्या होता है?
Business में जो भी पैसा आता-जाता है उसे Transaction कहते हैं।
Example
| Date | Transaction |
| 1 Jan | Business started with cash ₹50,000 |
| 2 Jan | Furniture purchased ₹5,000 |
| 5 Jan | Goods purchased ₹10,000 |
| 10 Jan | Goods sold ₹15,000 |
1. Journal Entry
Journal Entry कैसे लिखते हैं
सबसे पहले हर transaction को Journal Book में लिखा जाता है।
Journal Format
| Date | Particulars | Debit | Credit |
Journal Example
| Date | Particulars | Debit | Credit |
| 1 Jan | Cash A/c Dr | 50,000 | |
| To Capital A/c | 50,000 | ||
| 2 Jan | Furniture A/c Dr | 5,000 | |
| To Cash A/c | 5,000 | ||
| 5 Jan | Purchase A/c Dr | 10,000 | |
| To Cash A/c | 10,000 | ||
| 10 Jan | Cash A/c Dr | 15,000 | |
| To Sales A/c | 15,000 |
समझने का आसान तरीका
अगर Cash बढ़ रहा है → Debit
अगर Cash कम हो रहा है → Credit
हर transaction में
एक Debit और एक Credit जरूर होता है।
2. Ledger Posting
Ledger क्या है
Journal में सब entries लिखने के बाद
उन्हें Ledger accounts में अलग-अलग कर देते हैं।
Ledger को T-Account कहते हैं।
Example – Cash Account
| Debit | Credit |
| Capital 50,000 | Furniture 5,000 |
| Sales 15,000 | Purchase 10,000 |
Balance = 50,000 + 15,000 − 15,000
Balance = 50,000
Example – Purchase Account
| Debit | Credit |
| Cash 10,000 |
Example – Sales Account
| Debit | Credit |
| Cash 15,000 |
3. Trial Balance
Trial Balance क्यों बनाते हैं
Ledger से सभी accounts का balance लेकर
Trial Balance बनाया जाता है।
Trial Balance Example
| Account | Debit | Credit |
| Cash | 50,000 | |
| Furniture | 5,000 | |
| Purchase | 10,000 | |
| Sales | 15,000 | |
| Capital | 50,000 |
Rule
अगर
Debit = Credit
तो accounting सही है।
4. Trading Account
Trading Account क्यों बनाते हैं
इससे पता चलता है
माल खरीदने और बेचने से कितना profit हुआ
Trading Account Example
| Debit | Credit |
| Purchase | 10,000 |
| Sales | 15,000 |
Calculation
Sales = 15,000
Purchase = 10,000
Gross Profit = 5,000
5. Profit & Loss Account
P&L Account
यह बताता है
Business का Final Profit कितना है
Example
Gross Profit = 5,000
Expenses
Salary = 1,000
Electricity = 500
Total Expense = 1,500
Net Profit
5,000 − 1,500 = 3,500
6. Balance Sheet
Balance Sheet क्या बताती है
Balance Sheet से पता चलता है
Business की कुल संपत्ति और कर्ज कितने हैं
Balance Sheet Example
| Liabilities | Amount | Assets | Amount |
| Capital | 50,000 | Cash | 45,000 |
| Profit | 3,500 | Furniture | 5,000 |
पूरा Accounting Process
यह पूरा process Accounting Cycle कहलाता है।
Transaction
↓
Journal Entry
↓
Ledger Posting
↓
Trial Balance
↓
Trading Account
↓
Profit & Loss
↓
Balance Sheet
Students के लिए सबसे आसान Trick
अगर student यह 4 बातें समझ जाए तो accounting आसान हो जाती है।
1️⃣ Transaction पहचानो
2️⃣ Debit और Credit तय करो
3️⃣ Journal Entry लिखो
4️⃣ Ledger → Trial Balance बनाओ
Practice Transactions
- Business started with cash ₹1,00,000
व्यवसाय ₹1,00,000 नकद से शुरू किया। - Furniture purchased for cash ₹10,000
₹10,000 में नकद फर्नीचर खरीदा। - Purchased goods for cash ₹20,000
₹20,000 का माल नकद खरीदा। - Purchased goods on credit from Mohan ₹15,000
मोहान से ₹15,000 का माल उधार खरीदा। - Sold goods for cash ₹25,000
₹25,000 का माल नकद बेचा। - Sold goods on credit to Ram ₹12,000
राम को ₹12,000 का माल उधार बेचा। - Paid salary ₹5,000
₹5,000 वेतन दिया। - Paid rent ₹3,000
₹3,000 किराया दिया। - Received commission ₹2,000
₹2,000 कमीशन प्राप्त हुआ। - Cash withdrawn from bank ₹5,000
बैंक से ₹5,000 निकाले।
100 Journal Entries Practice
Beginner Level (Students Practice)
Part 1 – Business Start Transactions
- Business started with cash ₹50,000
- Business started with bank ₹30,000
- Furniture purchased for cash ₹5,000
- Computer purchased for cash ₹20,000
- Purchased goods for cash ₹10,000
- Purchased goods on credit from Ram ₹8,000
- Purchased goods on credit from Mohan ₹6,000
- Purchased goods for cash ₹12,000
- Sold goods for cash ₹15,000
- Sold goods on credit to Amit ₹10,000
Part 2 – Purchase & Sales Transactions
- Sold goods for cash ₹20,000
- Sold goods on credit to Suresh ₹12,000
- Purchased goods from Raj ₹9,000
- Purchased goods from Ramesh ₹7,000
- Sold goods to Neha ₹8,000
- Purchased goods for cash ₹5,000
- Sold goods for cash ₹7,000
- Purchased goods from Ravi ₹4,000
- Sold goods to Mohan ₹6,000
- Purchased goods from Aman ₹3,000
Part 3 – Expenses Transactions
- Paid salary ₹5,000
- Paid rent ₹3,000
- Paid electricity bill ₹2,000
- Paid water bill ₹1,000
- Paid office expenses ₹1,500
- Paid advertisement ₹2,000
- Paid carriage ₹500
- Paid wages ₹3,000
- Paid printing expenses ₹800
- Paid internet bill ₹1,200
Part 4 – Cash Transactions
- Cash deposited into bank ₹10,000
- Cash withdrawn from bank ₹5,000
- Received cash from Ram ₹6,000
- Paid cash to Mohan ₹4,000
- Cash received from Amit ₹3,000
- Cash paid to Suresh ₹2,000
- Cash received from Neha ₹5,000
- Cash paid to Ramesh ₹3,500
- Cash received from Ravi ₹4,000
- Cash paid to Aman ₹2,500
Part 5 – Asset Transactions
- Purchased furniture ₹8,000
- Purchased computer ₹25,000
- Purchased printer ₹10,000
- Purchased table ₹4,000
- Purchased chair ₹2,000
- Purchased laptop ₹30,000
- Purchased machinery ₹50,000
- Purchased office equipment ₹15,000
- Purchased AC ₹20,000
- Purchased fan ₹3,000
Part 6 – Income Transactions
- Received commission ₹2,000
- Received interest ₹1,000
- Received rent ₹3,000
- Received service charges ₹4,000
- Received consultancy fee ₹5,000
- Received discount ₹500
- Received bonus ₹2,000
- Received income from services ₹6,000
- Received training fee ₹4,000
- Received maintenance charges ₹3,500
Part 7 – Personal Transactions
- Owner withdrew cash ₹3,000 for personal use
- Owner withdrew goods ₹2,000 for personal use
- Owner invested additional cash ₹10,000
- Owner invested goods ₹5,000 in business
- Owner withdrew cash ₹2,000
- Owner withdrew goods ₹1,500
- Owner invested furniture ₹8,000
- Owner invested computer ₹20,000
- Owner withdrew cash ₹4,000
- Owner withdrew goods ₹3,000
Part 8 – Mixed Transactions
- Purchased goods ₹10,000 and paid cash
- Purchased goods ₹8,000 from Ram
- Sold goods ₹12,000 for cash
- Sold goods ₹9,000 to Mohan
- Paid salary ₹4,000 in cash
- Received cash from debtor ₹6,000
- Paid cash to creditor ₹5,000
- Purchased furniture ₹7,000 in cash
- Paid electricity bill ₹2,000
- Received commission ₹1,500
Part 9 – Daily Business Transactions
- Purchased goods ₹6,000
- Sold goods ₹8,000
- Paid rent ₹2,500
- Paid salary ₹4,500
- Purchased goods ₹7,000
- Sold goods ₹9,000
- Received cash from Ram ₹3,000
- Paid Mohan ₹2,000
- Purchased furniture ₹5,000
- Paid electricity bill ₹1,500
Part 10 – Final Practice
- Purchased goods ₹10,000 from Ravi
- Sold goods ₹12,000 to Amit
- Paid office expenses ₹1,200
- Received interest ₹800
- Paid carriage ₹600
- Received commission ₹1,500
- Purchased computer ₹18,000
- Sold goods ₹14,000
- Paid wages ₹3,000
- Received rent ₹2,500