एकाउंटिंग (Accounting)

एकाउंटिंग   

(Accounting)

vdkmfUVax dk vFkZ (Meaning of Accounting)

vdkmfUVax ,d izkslsl vksfj,.VsM VkLd gS- tks LVsIl dh fizLdzkbCM lhjht dk vuqlj.k dj fofHkUu vdk.Vl ds cSysUl dks fjdkWMZ djrk gS rFkk mudk VSªd j[krk gSA

vdkmfUVax % ;g fdlh QeZ dh foRrh; fLFkfr (State) ;k VªkatSD’ku~l dh foLr`r fjiksVZ gksrh gSA

vdkmfUVax ds y{k.k (Features of Accounting)

1.    vdkmfVax ,d dyk gS& vdkmfUVax O;olk; ds vkdkj & izdkj rFkk ysu&nsu ds izdkj dks ntZ djrh gSA

2.    ;g ys[kk & tks[kk j[kus fd dyk gS& vdkmfUVax O;olk; ds lkSnksa dks vdkmUV dh iqLrdksa esa muds gksus ds rqjUr ckn O;ofLFkr rjhds ls ys[kc) djus dh dyk gSA

3.    ;g oxhZd`r djus dk rjhdk gS& ;g ,d leku izd`fr okys lkSnksa ;k [krkSfu;ksa dks oxhZd`r djus dk rjhdk gSA leku lkSns tks fdlh fn, x, le; ds fy, fdlh fof’k"V [kkrs ls lECkaf/kr gksrs gS- mUgsa ,d lkFk j[kk tkrk gSA

4.    O;olk; ds lkSnksa ds lkjka’k dk izLrqrhdj.k & ;g O;olk; dh xfrfof/k;ksa dks tSlk fd [kkrk & cgh esa oxhZd`r gksrk gS- eSustesaV o vU; :fp ysus okyh ikfVZ;ksa ds fy, le>us ;ksX; o mi;ksxh cukus dh dyk gSA

5.    ;g foRrh; izd`fr okyh ?kVukvksa dks ys[kc) djrh gS& ?kVuk,Wa lkSns tks foRrh; izd`fr dh gksrh gS-mUgsa /ku ds :Ik esa ys[kc) fd;k tkrk gSA ;fn fdlh lkSns esa dksbZ foRrh; izd`fr ugha gksrh gSA rks bls /ku ds :Ik esa ugha fy;k tk,xk o bldks ys[kc) Hkh ugha fd;k tk,xkA

6.    ;g /ku ds :Ik esa lkSnksa dks ys[kc) djrh gS& lkSnksa dks vkSj vFkZiw.kZ cukus ds fy, bUgsa /ku ds :Ik esa O;Dr fd;k tkrk gSA mnkgj.k ds fy, ;fn O;olk; esa 15 e’khusa rFkk 5 Hkou bR;kfn gS- fdUrq tc rd mUgsa /ku ds :Ik esa O;Dr ugh fd;k tkrk gS- rc rd rqyuk djus ;k vU; m)s’;ksa ds fy, mUgsa tksM+uk o dke esa ysuk lEHko ughas gSA

7.    MkVk rS;kj djuk o ifj.kke dh O;k[;k djuk & vdkmfUVax ?kVukvksa dks ys[kc) djds oxhZd`r djds rFkk laf{kIr djds MkVk lwpuk,sa rS;kj djrh gSA vkSj fQj O;k[;k djus ds fy, bl lwpuk dk mi;ksx djrh gSA bl izdkj miyC/k djkbZ xbZ lwpuk eSustesaV dks O;olk; ds izn’kZu o Hkfo"; dh ;kstuk ds fy, fu.kZ; ysus esa enn djrh gSA

vdkmfUVax ds m)s’;

vdkmfUVax ds eq[; m)s’; fuEufyf[kr gS%

1-    flLVesfVd fctusl fjdkWMZ rS;kj djuk & vdkmfUVax fdlh fctusl QkeZ dks lHkh foRrh; VªkatSD’ku~l dh mfpr fjdkWfMZax djuk- mfpr [kkrks esa oxhZdj.k djuk rFkk foRrh; LVsVesaV ds :Ik esa laf{kIrhdj.k djuk ‘’kkfey gSA

2-    foRrh; fLFkfr dk fp=.k & ,d fo’ks"k vof/k ds var esa QkeZ dh laiRrh rFkk QkeZ ds _.k tks bls nwljksa dks pqdkus gS- dks fn[kkus ds fy;s mi;qDr fjdkWM~Zl dh esuVsusu~l vko’;d gSA O;kikjh ,d fe;knh e/;kUrj ij fctusl dk;ksZ dk dqy ifj.kke vFkkZr fctusl esa fdruk ykHk ;k gkfu gqbZ- tkuus dk bPNqd gksxkA

3-    bPNqd ikfVZ;ksa ds fy, lwpuk dh miyC/krk & izksikbVjksa o ekfydksa ds vykok Hkh vU; vusd ikfVZ;kWa gksrh gSa tks vdkmfUVax dh lwpuk :fp ysrh gSA

vdkmfUVax ds Qk;ns (Advantages of Accounting)

vdkmfUVax ds Qk;nksa dks fuEu izdkj ls le>k tk ldrk gS%

1.    fctusl ds fjdkWMZ dks esuVsu djuk & lHkh foRrh; VªkatSD’kUl dks ,d flLVesfVd rjhds ls vdkm.V~l dh iqLrdksa esa ntZ fd;k tkrk gSA ;g lEHko ugha gS fd izfrfnu ds lHkh O;kikfjd fdz;k & dykiksa dks ;kn j[kk tk;sA fjdkWM~Zl- vko’;d lwpuk tSlh o tc vko’;d gks- miyC/k djokrs gSA

2.    foRrh; LVsVes.V~l rS;kj djuk & fjdkWM~Zl ,d fo’ks"k vof/k ds nkSjku ykHk ;k gkfu dh x.kuk ds fy, foRrh; LVsVes.V~l rS;kj djokrs gS rFkk ,d fo’ks"k frfFk ij O;kikj dh foRrh; fLFkfr crkus ds fy, cSysUl ’khV cuokrs gSA

3.    ifj.kkeksa dk vlsles.V & ,d o"kZ ds YkkHk dh rqyuk iwoZ ds o"kksZ ds ykHkksa ls ;g tkuus ds fy, dh tkrh gS fd D;k egRoiw.kZ ifjorZu gq, gSA

4.    fu.kZ; ysuk & esustesaV dks dbZ ckj <sj lkjh leL;kvksa ls tw>uk iM+rk gS- ftl ij mi;qDr fu.kZ; ysuk vko’;d gksrk gSA ,sls fu.kZ;ksa dks ysus esa dsoy vdkmfUVax gh izklafxd lwpuk iznku dj ldrh gSA

5.    vnkyrks esa lk{; & O;kikfjd VªkatSD’ku ds fjdkWM~Zl dks dkuwu dh vnkyrksa esa ,d larks"ktud lk{; ds :i esa ekuk tkrk gSA

6.    vkWijs’ku dks Iyku rFkk daVªksy djuk & vxys vdkmfUVax ihfj;M ds fy, fcdzh- mRiknu- /ku dh vko’;drk tSls dk;ksZ dh ;kstuvksa dks cuk;k tk ldrk gSA

7.    bPNqd xzqi~l dks tkudkjh miyC/k djokuk & ikfVZ;ksa tSls ekfyd  ysunkj eSustesUV deZpkjh ljdkj miHkksDrk bR;kfn fcdzh ykHk mRiknu bR;kfn ls lEcU/kh vdkmfUVax dh lwpuk esa :fp ysrs gSA

8.    dj lEca/kh ekeys& dj lEca/kh ekeyksa ds fuiVkjs esa- flLVesfVd fjdkWMZ~l cM+s en~nxkj gksrs gSA

9.    O;kij dk ewY; fu/kkZj.k & mfpr djhds ls j[ks x;s vdkmfUVax fjdkWMZ~l ,d O;kikfjd ;wfuV bdkbZ dks dz; ;k fodz; dh dher dks fu/kkZfjr djus ds ;ksX; cukrs gSA

10.                fnokfy;s O;fDr dks lgk;rk & dksbZ fnokfy;k O;fDr Hkwrdky ds lkSnksa dks le>kus ds ;ksX; rHkh gksxk tc mfpr fjdkWMZ~l j[ksa x;s gksA

egRoiw.kZ VeZ~l (Important Terms)

1.    dSihVy (Capital) & vkWulZ }kjk fctusl esa yxk;k x;k /ku bls bfDoVh  (equity) Hkh dgrs gSA

2.    VªkatSD’ku (Transaction) – fdlh oSY;w,cy du~flMjs’ku ds fy, lkekuksa/lfoZlksa ds ,DlpsUt dk dk;ZA

3.    Fctusl (Business) – dksbZ VªsM fctusl eSU;wQSDpj ;k ,UVjizkbt dk dksbZ dk;Z tks izkWfQV ds fy, gksA

4.    Lkeku (Goods) & ;s os dkWeksfMfVt gS ftudk mi;ksx fctusl VªkatSD’ku esa fd;k tkrk gSa ;s jkW&efVfjvy esU;wQSDpMZ xqM~l o lfoZlst gks ldrs gSA

5.    fMLdkmaV (Discount) & fMLdkmaV og vekm.V gS tks fctusleSu ds }kjk izkWMDV ds lsy dks c<+us ds fy, fMMDV fd;k tkrk gSA

(a)     VªsM fMLdkm.V (Trade Discount) & lsyj ds }kjk dLVelZ dks xqM~l dh fyLVsM izkbt ij ,d fQDLM ijlsu~Vst dk fn;k tkus okyk fMLdkm.V VªsM fMLdkm.V dgykrk gSA

(b)    dS’k fMLdkm.V (Cash Discount) -  ;g dLVelZ dks ,d fQDLM ihfjvM esa izkWEIV ises.V djus ds fy, fn;k tkus okyk fMLdkm.V gSA

 

csM MsCV~l (Bad Debts) ­& ,sls yksx ftUgsa xqM~l/lkeku dszfMV ij csps x;s gksa MsVlZ ds uke ls tkus tkrs gSA dHkh & dHkh MsV~lZ dh csbZekuh ekSr ;k fnokfy;kiu ds dkj.k iwjk vekm.V fjdoj ugha gks ikrk mls gh cSM MsCV~l dgk tkrk gSA

1.       yk;fcfyfV (Liability) – oSls vkbVe tks dUluZ@QeZ ckgj ls dtZ ds rkSj ij ys j[ks gksrs gS- yk;fcfyfV dgykrs gSA

(i)                              ykWax VeZ / fQDL~M yk;fcfyfVt (Long term/ Fixed Liabilities) & buls vk’k; ,slh yk;fcfyfVt ls gS ftudk ises.V yEcs ihfjvM vkerkSj ij ,d lky ls vf/kd esa fd;k tkrk gSA mnkgj.k ds fy, fMcsUplZ] ykWax VeZ yksu~l bR;kfnA

(ii)                            djaV yk;fcfyfVt (Current Liabilities) - ;s mu yk;fcfyfVt dks n’kkZrh gSa ftudk vkerkSj ij ,d lky ds vUnj isesUV fd;k tkrk gSA mnkgj.k ds fy,  fcy~l] isv~cy, dzsfMVlZ cSad vksojMªk¶V~l vkmVLVSfUMax ,DLisUlst o ’kkWVZ VeZ yksu~l vkfnA

2.       vlsV~l (Assets) – dksbZ Hkh pht tks fctusl ,UVjizkbt dh izkWiVhZ ;k mlds vf/kdkj (Possession) esa gS- ftlesa og vekm.V tks nwljksa ds ;gkW M~;w @cdk;k gS- vlsV dgk tkrk gSA vU; ’kCnksa esa dksbZ Hkh pht tks fctusl ,UVjizkbt dks Hkfo"; esa dS’k ;k csfufQV ykHk fnykus esa leFkZ cukrh gS- vlsV dgykrh gSA mnkgj.k ds fy, & fcfYMax yS.M QfuZpj MsVlZ xqMfoy bR;kfn A vlsV~l dks fuEufyf[kr dSVsxhjht esa DykflQkbZ oxhZd`r fd;k tkrk gSA

(a)                fQDl~M vlsV (Fixed Asset)  & os vlsV~l tks fctusl ;k izkWMD’ku esa ykWx&VeZ ;wt ds fy, [kjhns tkrs gSa fQDl~M vlsV~l ds uke ls tkus tkrs gSA

(b)               ¶yksfVax/djaV/,fDVo vlsV~l (floating/Current/Active Assets)- ;s ,sls vlsV~l gS tks csps tkus ds fy, gksrs gS ;k ftUgsa eSustes.V dS’k esa cnyuk pkgrk gSA tSls & MsVlZ LVkWd fcy fjlho~jcy vkfn ,sls vlsaV gSA

(c)                osfLVax vlsV~l (Wasting Assets) - ;s ,sls vlsV~l gS tks odZ ;k ;wt gksus ls dUT;we gksrs gS- tSls & ekbu~lA

(d)               ukWfeuy ;k fQfDVf’kl vlsV~l (Nominal or Fictitious Assets) – os vlsV~l tks efVfjvy vlsV~l ugha gSA ysfdu cSysUl ’khV ds vlsV~l lkbM esa j[ks tkrs gS- fQfDVf’kl vlsV~l dgs tkrs gSA mnkgj.k & xqMfoy fizisM ,DLisUlst bR;kfnA

3.       MsVlZ (Debtors) -  og O;fDr tks xqM~l ds dzsfMV lsy~l ds vdkm.V esa QeZ dk iSlk m/kkj j[krk gS MsVj dgykrk gSA

4.       LVkWd (Stock) – LVkWd VeZ dk eryc mu xqM~l ls gksrk gS tks fdlh ifVZdqyj MsV dks vulksYM iM+k gksA Dykftax LVkWd dh oSY;w dk fu/kkZj.k djus ds fy, LVksj ds lHkh vkbVe~l dh mudh DokafVfV ds lkFk ,d dEiyhV fyLV cukuk t:jh gksrk gSA

5.       fjlhoscy~l (Receivables) - ;g og vekm.V gS tks QkeZ dks fjlho djuk gSa blesa og vekm.V ’kkfey ugha gS tks MsVlZ ls ysuk gSA

6.       dzsfMVlZ (Creditors) – og O;fDr ftlls QkeZ us iSlk dtZ fy;k gqvk gS dzsfMVj dgykrk gSA

7.       is,~cYl (Payables) – is,c~Yl VeZ dk mi;ksx QkeZ ds }kjk is fd;k tkus okys vekm.V ds fy, gksrk gSaA blesa og vekm.V ugha gksrk tks QkeZ dzsfMVlZ dks nsxhA

8.       ykWlst (Losses) & ykWl dk vFkZ mlls gS ftlls QeZ dksbZ ykHk ugha fjlho djrk tSls &pksjhA

9.       izkWijkbVj (Proprietor) – og O;fDr tks bUosLVes.V djrk gS rFkk fctusl dh lHkh fjLd dks lgrk gS- izksijkbVj dgykrk gSA

10.   MªkbaXk~l (Drawings) - ;g iSls dk og vekm.V ;k xqM~l dh og oSY;w gS- tks izksijkbVj vius MkWesfLVd ;k ilZuy ;wt ds fy, ysrk gSA

11.   ,DLisu~l (Expense) & ;g vdkmfUVax ihfjvM ds vkWijs’ku~l ;k ml ihfjvM dk vuZ~M jsosU;w ;k ml ihfjvM ds vanj ds cfufQV~l ds fy, yxus okyh dkWLV gSA

12.   jsosU;w (Revenue) – jsosU;w dk eryc og vekm.V gS tks vkWijs’ku~l ds fjtYV ds :Ik esa dsfiVy esa tksM+k tkrk gSaA jsosU;w vlsV~l dk bu¶yks gS tks vkWuj dh bfDofV esa c<+r cukrk gSA

13.   bUde (Income) – bUde ,d Vkbe ihfjvM ds nkSjku vuZ fd;k x;k izkWfQV gSA

14.   xsu (Gain) - ;g og VeZ gS tks bV~jsX;wyj uspj ds izkWWfQV dks fMLdzkbc djrk gS- mnkgj.k ds fy, dSfiVy xsu~lA

15.   ipsZtst (Purchases) – fctusl ds }kjk cspus ds fy, ;k ;wt ds fy, [kjhnk x;k xqM~l ijpstst dgykrk gSA ijpstst dS’k vFkok dzsfMV csfll ij gks ldrk gSa dszfMV ds dsl esa ises.V Hkfo"; dh rkjh[k dks fd;k tkrk gSA

16.   lsys~l  (Sales) - ;g fctusl ds }kjk cspk x;k xqM~l gksrk gSA lsy dS’k ;k dzsfMV esa gks ldrh gSA

17.   xzkWl izkWfQV (Net Profit) & ;g lsYl jsosU;w ;k fcds xqM~l ds izkWlhM~l rFkk /vFkok bldh Mk;jsDV dkWLV ds Åij dh x;kh lfoZlst dk fMQjsu~l gksrk gSA

18.   usV izkWfQV (Net Profit) - ;g og izkWfQV gS- tks lHkh ,DLisUlst ds ckn fudyrk gSA ;fn ,DLisUlst jsosU;w ls vf/kd gS rks ;g usV ykWl gksrk gSA

19.   dkWLV vkWQ xqM~l lksYM (Cost of goods sold) - ;g csps x;s xqM~l ;k lfoZlst dh Mk;jsDV dkWLV gksrh gSA

20.   bfDofV (Equity) & ;g dEIkuh dh usV oFkZ gksrh gSaA bls vkWulZ&bfDofV ;k dSfiVy Hkh dgk tkrk gSA

21.   bUosUVªh (Inventory) - bUosUVªh lsy ds rS;kj fd;k tk jgs vkbVEl dk jkW eVhfjvy rFkk vU; vkbVe gksrk gSA bUosUVªh djaV vlsV gksrk gS D;ksafd ;g lsy gksus ij dS’k esa cnyrk gSa

22.   okmplZ (Vouchers) - VªkatSD’ku dk fyf[kr izwQ okmpj gksrk gSA okmplZ fuEufyf[kr izdkj ds gksrs gsA

(i)                              bUok;l ;k fcy & bUok;l okmpj dzsfMV VkªatSD’ku~l ds fy, mi;ksx gksrk gS rFkk bUos,.Vªh fjdkWMZ djus ls lacaf/kr gksrk gSA

(ii)                            ds’k eseksa ;k fjlhV -& ds’k eseksa ;k fjlhV dk mi;ksx ds’k VªkatSD’ku~l fjdkWMZ djus esa gksrk gSA

vdkmfUVax bDos’ku (Accounting Equation) –

,d O;kikj ds lHkh lkSnksa dk nksgjk i{k (dual aspect) gksrk gSA bl ewy vo/kkj.kk ds vuqlkj izR;sd fctusl VªkatSD’ku dk two-fold effect gksrk gS- vFkkZr~ -receiver ,d giver Hkh gksrk gS vkSj izR;sd giver ,d receiver Hkh gksrk gSA

MsfcV o dzsfMV ds fu;e&tuZy o ystj (Rules of Debit and Credit – Journal & ledger)

Mcy ,.Vªh flLVe (Double Entry System)

,d fctusl VkatSD’ku esa nks [kkrksa ds chp esa vnyk&cnyh gksrh gSA izR;sd VªkatSD’ku dks blds nks igyqvksa esa ntZ fd;k tkrk gSaaA mnkgj.k ds fy, izR;sd vlsV ds fy, ml vlsV ij yk;fcfyfV gksrh gS- ;k rks muds }kjk tks fctusl ds ekfyd gksrs gS ;k mlds }kjk tks fctusl dks /ku m/kkj nsrs gSA blh izdkj ls ,d eky dh fcdzh nksuksa dks izHkkfor djrh gS& ,d rks vekm.V dks tks fctusl esa jgrk gS] nwljs ml vekm.V dks tks bUosUVªh ds ikl jgrk gSA ewy fl)kUr ;g gS fd izR;sd lkSns ds nks igyw gksrs gS] og tks izkIr djrk gS debtor (Dr.) rFkk og tks nsrk gS creditor (Cr.) nksgjh ys[kk i)fr esa ysuk o nsuk & ;s nksuksa igyw [kkrksa ds vUnj ntZ fd;s tkrs gSA [kkrk tks YkkHk dekrk gS mls dszfMV fd;k tkrk gSA

Mcy ,.Vªh vdkmfUVax (Double-Entry accounting) 

MsfcV~l ges’kk gh dzsfMV~l ds cjkcj gksus pkfg;sA D;ksafd MsfcV~l ds cjkcj gksrs gS] bl fy, Mcy ,aUVªh vdkmfUVax cqd dhfiax dh dqN lkekU; =qfV;ksa dks jksdrh gSA tks xyfr;kW gksrh Hkh gS mUgsa vklkuh ls [kkstk tk ldrk gSA

Mcy ,.Vªh flLVe ds ykHk

·       tfVy vkWxZukbts’kuksa esa izkWfQV o ykWl dks lgh&lgh dSydqys’kuA

·       cqddhfiax ds vdkm.V~l esaa vlsV o yk;fcfyfVt lekos’kA

·       Qkbukaf’k;y LVsVesaV~l dks lh/ks gh vdkm.V~l ls rS;kj djukA

·       Xkyrh o QzkWM dk vklkuh ls irk yxrkA

·       lHkh fctusl VªkatSD’ku~l dk iw.kZ o fo’oluh; fjdkMZ D;ksafd ;g VªkatSD’ku~l ds nksuksa igywvksa dks ntZ djrk gSA

·       ,d Vªk;y cSysal rS;kj fd;k tk ldrk gS o ,fjFesfVdy ,D;wwjslh dh tkWp vklkuh ls dh tk ldrk gSA

·       ,d QkWeZ dh Qkbukaf’kvy iksth’ku dk boSY;w,’ku djus ds fy, fctusl dh cSysal&’khV rS;kj dh tk ldrh gSA

cqddhfiax ds Mcy o flaxy ,aVªh flLVEl esa Hksn

(Double entry system and single entry system of book keeping-Distinction)

·       Mcy ,UVªh flLVe esa lHkh VªkatSD’ku~l ds nksuksa vgyqvksa vFkkZr MsfcV o dzsfMV dks ntZ fd;k tkrk gSaA

·       Mcy ,UVªh flLVe esa fofHkUu lfClMjh cqd~l tSls lsYl cqd ijpst cqd bR;kfn rS;kj dh tkrh gSA flaxy ,aVªh flLVe esa flok; dS’k cqd ds dksbZ vkSj lfClMjh cqd rS;kj ugha dh tkrh gS cfYd mls Hkh ystj dk gh ,d Hkkx ekuk tkrk gSA

·       Mcy ,aVªh flLVe esa ,d ystj gksrk gSA ftlesa ilZuy fjvy o ukWfeuy vdkmUV gksrs gSA ysfdu flaxy ,aVªh flLVe esa ystj esa dsoy dqN ilZuy [kkrs gh gksrs gSA

vdkm.V (Account)

vdkm.V ,d [kkl gsM ds vUrxZr] mlls lEcaf/kr VªkatSD’ku dk ,d LFkku ij lejkTM fjdkWMZ gksrk gSA

lHkh VªkatSD’kUl ftuesa bafdzesUV djrs gS mUgsa ,d dkWye esa rFkk os tks udn cSysal dks de djrs gSa mUgsa nwljs dkWye esa ntZ fd;k tkrk gS% rc usV fjtYV dks fuf’pr fd;k tk ldrk gSaA

vdkm.V~l dk DykflfQds’ku (Classification of Accounts)

,d fctusl ds VªkatSD’ku dks fuEufyf[kr rhu dSVsxjht esa DykflQkbZ fd;k tk ldrk gS%

·         VkatSD’ku tks Lo;a ls lEcfU/kr ;k ilZuy gksrs gS& vdkm.V~l (Personal Account)

·       izkWiVhZ vlsV ;k its’ku ls lEcaf/kr VªkatSD’ku & Real Accounts  fjvy vdkm.V~l

·       bUde o ,DLisafMpj ls lEcaf/kr vdkm.V~l & Nominal Accounts ukWfeuy vdkm.V~l

fjvy o ukWfeuy vdkm.V~l dks bEIklZuy vdkm.V~l dh dSVsxjh esa j[kk tkrk gSA

ilZuy ,dkm.Vl (Personal Accounts)

ilZuy vdkm.V~l ,d VªsMj ds O;fdr;ksa ;k QElZ ls fd, x, ysunsu dks ntZ djrs gSA

okLrfod [kkrk (Real Accpunt)

fjvy vdkm.V mu vkbVeksa dks jsizstsUV djrs gSa tks ijekus.V gksrs gSA

ukWfefuy vdkm.V~l (Nominal Accounts)

;s VªkatSD’ku~l dh uspj] vFkkZr VªsMlZ ds ,DLisUlst o xsu~l dks ifjHkkf"kr djus esa iz;qDr gksrs gSA mnkgj.k ds fy, ;fn ,d QSDVªh esa eSustj dks lsyjh feyrh gS] deh’ku ,stsUV dks deh’ku feyrk gS] etnwjksa dks etnwjh feyrh gSA okLro esa ;s lHkh dS’k ikrs gSA

MsfcV o dzsfMV ds fu;eksa dk fdl izdkj ls iz;ksx djsa o mudks vIykbZ djsa %

1.    VªkatSD’ku~l ls izHkkfor gksus okys vdkm.V~l ds izdkj dks fu/kkZfjr djuk & asset, liability, revenue ;k expense vdkm.VA

2.    ;g irk djsa fd D;k VªkatSD’ku~l ds csysal dks c<+k;k ;k ?kVkrk gSA

3.    MsfcV o dzsfMV ds fu;eksa dks vdkm.V~l ds izdkj o bl vk/kkj ij yxkb;s fd D;k [kkrs dk ’ks"k c<+sxk ;k ?kVsxkA

ge bu fy;eksa dks ,d nwljs rjhds ls Hkh le> ldrs gS%

1.    Tkks izkIr djrk gS mls MsfcV dhft, o tks nsrk gS mls dzsfMV dhft,] vFkkZr ikus okys dks MsfcV o nsus okys dks dzsfMV dhft,A

2.    Tkks vkrk gS mls MsfcV o tks tkrk gS mls dzsfMV dhft, ;g fu;e eq[;r% vlsV vdkm.V~l tSl&QuhZpj ij ;g [kkrk dzsfMV fd;k tk;sxkA

3.    Tkc dHkh fdlh [kpsZ ds dkj.k iSls dk isesUV fd;k tkrk gS rks [kpsZ ds uspj dks n’kkZus okys vdkmUV~l dks MsfcV izkIRk gksrk gSa rks bl QSDV dks O;Dr djus okys vdkmUV~l dks dzsfMV fd;k tkuk pkfg;sA leLr ykWlst rFkk ,DLisUlst dks MsfcV o leLr bUde rFkk izkWfQV~l dks dzsfMV djksaA

bu rhu fu;eksa dks bl izdkj ls crk;k tk ldrk gS&

1.    ilZuy vdkmUV~l ds ekeys esa ikus okys dks MsfcV o nsus okys dks dzsfMV djrs gSaA

2.    fj;y vdkmUV ds ekeys esa] tks vkrk gS mls MsfcV o tks tkrk gS mls dzsfMV djrs gSaA

3.    ukWfeuy vdkmUV~l ds ekeys esa leLr ykWlst rFkk ,DLisUlst dks MsfcV rFkk lEkLr bUdEl o izkWfQV~l dks dzsfMV djrs gSaaaA

(i)    ilZuy vdkmUV~l (O;fDrxr [kkrksa ds fy, fu;e) & ml O;fDr ds vdkmUV dks MsfCkV djksa tks fctusl ls dqN ikrk gS rFkk ml O;fDr ds vdkmUV dks dzsfMV djksa tks fctusl dks dqN nsrk gSA

(ii) fj;y (okLrfod) [kkrs ds fy, fu;e & fctusl esa tks vkrk gS mls MsfcV o tks tkrk gS mls dzsfMV djrs gSaA

(iii) ,DLisUlst o bUde ds fy, fu;e & lHkh ,DLisUlst o ykWlst dks MsfcV djksa rFkk lHkh bYdEl o izkWfQV~l dks dzsfMV djrs gSaA

[kkrksa esa MsfcV o dzsfMV dk egRo (Significance of Debit and Credit in Accounts)

(i)       ilZuy vdkmUV~l & tc dHkh fctusl fdlh fctusleSu dks m/kkj eky csprk gS rks ml fctusleSu ds vdkm.V dks MsfcV fd;k tkrk gSA

(ii)    fj;y vdkmUV~l & fj;y vdkmUV~l esa MsfcV ls rkRi;Z gksrk gS fd fdlh vlsV dh ijpsftax dh x;h gSaA fj;y vdkmUV esa iqu% fdlh MsfcV ls rkRi;Z gksrk gS fd vkSj vlsV yh xbZ gS rFkk ;g oSY;w dks c<+rk gSA

(iii) ukWfeuy vdkmUV~l & bl vdkmUV esa MsfcV ;g n’kkZrh gS fd dksbZ ,DLisUl gqvk gS ;k dksbZ ykWl gqvk gSA tc lSyjh jsUV O;kt rFkk deh’ku ds dkj.k dksbZ [kpZ gksrk gSa rks ;s ukWfeuy vdkmUV~l MsfcV fd, tkrs gSA

tuZy (Journal)

     tuZy vkWfjtuy ,UVªht dh cqd dks dgk tkrk gS rFkk tuZy esa VªkatSD’ku~l dks ntZ djuk tuZykbftax dgykrk gSA

tuZykbftax ds LVsIl (Steps in Journalizing)

1.    lcls igyk LVsi gS] ,d fctusl VªkatSD’ku ds dkj.k O;kikj dh vlsV] yk;fcfyfVt] izksijkbVj dh dSfiVy o bUde ;k ,DLisal esa o`f) ;k deh g  qbZ gSA

2.    bl ,ukfyfll ds Ik’pkr~ VªkatSD’ku dks tuZy esa fy[kk tkrk gSaA igys dkWye esa VªkatSD’ku dk o"kZ ] eghuk rFkk fnu fy[kk tkrk gSA

3.    igys MsfcV dk VªkatSD’ku fy[kk tkrk gS] iVhZD;qylZ ds dkWye esa fMVsYl fy[kha tkrh gSA

4.    dszfMV ds VªkatSD’ku dks MsfcV ds VªkatSD’ku ds ckn fy[kk tkrk gSA bl VªkatSD’ku ds vdkmUV~l ds uke ds igys To fy[kk tkrk gSA

5.    iVhZD;wylZ ds dkWye esa VªkatSD’ku dh fMVsy fy[kh tkrh gS ftls ujs’ku dgrs gSA

Journal esa vdkmfUVax ds fu;e

tuZy esa vdkmfUVax djrs le; fuEufyf[kr fu;eksa dk /;ku j[kuk pkfg,%

1.    VªkatSD’ku ls lEcfU/kr ftl vdkmUV dks MsfcV fd;k tk;s mls Details ds dkWye esa fcYdqy fljs ls feykdj fy[ksa rFkk mlds vkxs blh dkWye esa Dr.’kCn vo’; fy[ksaA

2.    VªkatSD’ku ls lEcfU/kr ftl [kkrs dks dzsfMV djuk gks] mls nwljh ykbu esa FkksaM+k LFkku NksM+dj] To ’kCn ds lkFk fy[ksaA

3.    gj izfof"V ds uhps ujs’ku vo’; nsaA

4.    ujs’ku ds ckn ,d gYdh&lh ykbu dsoy Details ds dkWye esa [khpsaA

5.    ,.Vªh ls igys vdkm.Vl dk izdkj & Personal, Real o nominal dk irk yxk,W o vdkm.V~l ds vuqlkj fu;eksa dks ykxw djsaA

· ilZuy vdkm.V    (Personal a/c)    

·       fjvy vdkm.V     (Real a/c)

·    ukWfeuy vdkm.V   (Nominal a/c)

6.    ilZuy vdkm.V~l ds uke ds lkFk Account ;k a/c fy[kuk vko’;d ugha gksrk                   gS] tcfd fjvy o ukWfeuy vdkm.V~l ds lkFk Account ;k a/c  fy[kuk t:jh gSA

7.    MfcV ;k dzsfMV fd;s tkus okys vdkm.V~l dk tgyk ysVj cM+k (Capital) fy[ksa] tSls & Capital a/c, Ram, Rent, a/c, Cash a/c vkfnA

8.    MsfcV o dzsfMV fd, tkus okys vdkm.V~l ds vekm.V~l Bhd muds lkeus dze’k% MsfcV o dzsfMV dkWye~l esa fy[kh tkus pkfg,A

9.    lHkh VªkatSD’ku~l dh tuZy esa ,.Vªht dj ysus ds ckn muds vekm.V~l dks tksM+ yxkuk vko’;d gksrk gSA

10.    tuZy esa ,.Vªht djrs le; fofHkUu LFkkuksa ij tSls tuZy dk vkbVy] gkWfjtsuVy o ofVZdy ykbu~l] VkbVy] fMVsy~l dks ,d &nwljs ls lsijsV fn[kkus rFkk ,d ist dk ;ksx vxys ist ij ys tkus o ykus ds fy, yky&L;kgh dk iz;ksx fd;k tkuk pkfg,A

ystj (LEDGER)

ystj dk vFkZ % og cqd ftlesa vdkm.V~l gksrs gS] ystj dgykrh gSA bls ,d cqd ;k jftLVj ds :Ik esa fMQkbu fd;k tkrk gS ftlesa lHkh VªkatSD’ku~l dk lejkt~M o DykflQkbM :Ik esa LFkkbZ fjdkWMZ gksrk gSA ;g vdkm.V dh lcls egRoiw.kZ cqd gksrh gS D;ksafd ,d fctusl dh QkbukUl ls lEcaf/kr Qkbuy LVsVl blh ls izdV gksrk gSA bl fy, ystj dks fizafliy cqd dgrs gSA

lkekU; rkSj ij dgk tk;s rks ,d tujy ystj dsoy og cqd gksrh gS ftlesa ,d O;olk; dh lEifRr ] mRrjnkf;Ro] bfDoVh] jsosU;w rFkk [kpZ [kkrksa ds foRrh; lkSnksa o ’ks"kksa dk laf{kIr fjdkWMZ gksrk gSA

ystj dh ;wfVfyfV (Utility of Ledger)

ystj vdkm.V~l dh lcls egRoiw.kZ cqd gksrh gSA ;g vdkmUV dh og fizafliy cqd gksrh gS ftlesa O;kij ls lEcaf/kr lHkh lwpuk,sa gksrh gSA ystj dh vuqifLFkfr esa Qkbuy vdkm.V~l cuk ikuk cgqr gh dfBu gksxkA ystj dbZ vdkm.V~l ls lEcfU/kr vko’;d lwpuk,W miyC/k djkrk gSA

dS’kcqd (Cash Book) dSlcqd dks dS’k fjflV~l o dS’k ises.V~l ls lEcaf/kr VªkatSD’ku~l ds fjdkWMZ ds :Ik esa fMQkbu fd;k tk ldrk gSA fdlh Hkh fctusl ds fy, ;g tkuuk vko’;d gksrk gS fd dS’k dk izokg fdruk gSa o cSad esa fdrus :Ik;s tek gSA bl mn~ns’; ds fy, o dS’k VªkatSD’ku~l dks fjdkWMZ djus ds fy, dS’k cqd esuVsu dh tkrh gSA

dS’kcqd ds izdkj (Types of Cash Book)

eq[; dSl cqd rhu izdkj dh gksrh gS%

1.    Single-column cash book

2.    Two-column cash book, rFkk

3.    Three-column cash book

Lis’ky iiZl lfClMjh cqd~l ;k Lis’ky tuZy~l

(Special Purpose Subsidiary Books or Special Journals)

vFkZ % ;fn fctusl cM+k gS rks vdkm.V~l j[kus dk flLVe ljy gksuk pkfg;s] vuqlj.k djus esa vklku gksuk pkfg, rFkk ,slk gksuk pkfg;s ftlesa dk;Z rth ls gks rFkk M~;wVht o fctusl dk fMfotu o lcfMfotu gks ldsA

lfClMjh cqd~l dks mu cqd~l ds :Ik esa fMQkbu fd;k tk ldrk gS tgkW lcls igys VªkatSD’ku~l dks fjdkWMZ djus ds mn~ns’; ls ,.Vj fd;k tkrk gSA cM+s fctusl esa lkekU;r;k tks lfClMjh cqd~l dke esa yh tkrh gS] os gS %

(1)          ipsZt tuZy cqd  b                      

(2)           lsy~l tuZy ;k lsy~l cqd

(3)          ipsZl fjVu~Zl tuZy ;k ipsZt fjVuZ~l cqd

(4)          lsy~l fjVZu~l tuZy ;k lsy~l fjVZu~l cqd

(5)          fcy~l isvcy cqd

(6)          fcy~l fjlhoscy cqd

(7)          tuZy izkWij

Vªk;y cSysal (Trial Balanace)

vFkZ & Mcy ,UVªh vdkmfUVax dk ewy fu;e gS fd izR;sd dzsfMV ds fy, mlh ds leku vekm.V ls MsfcV Hkh gksuk pkfg;sA Vªk;y cSysal vdkm.V~l dk LVsVesaV gksrk gS tks ystj esa MsfcV o dzsfMV ds vkbVeksa dh ;k rks dqy jkf’k ;k cSysal dks n’kkZrk gSA

·       izkjfEHkd Vªk;y cSysal dks ,sMtfLVax ,.Vªht ds djus ls igys lkekU; ystj ds vdkm.V~l ds cSysu~lst dk iz;ksx djrs gq, rS;kj fd;k tkrk gSA

·       ,sMtLVsM Vªk;y cSysal dks ,stfLVax ,.Vªht rS;kj djus ds ckn cuk;k tkrk gS rFkk mUgsa tujy ystj esa iksLV fd;k tkrk gSA

·       iksLV Dyksftax cSysal dks Dyksftax ,UVªht dks djus ls igys lkekU; ystj ds rS;kj djus o mudh iksfLVax djus ds ckn rS;kj fd;k tkrk gSA

Qkbukaf’kvy LVsVes.V~l ds vko’;d ,fyes.V~l

(1)          Qkbukaf’kvy LVsVses.V~l dk LVªDpj ljy gksuk pkfg,] vFkkZr~ ftu ,fyes.V~l dks Qkbukaf’kvy LVsVes.V esa ’kkfey djuk gS] mUgsa ljyrk ls QkeZ ds ystj ls izkIr fd;k tk ldsA

(2)          Qkbukaf’kvy LVsVes.V~l dk vkdkj vlk/kkj.k :Ik ls CkM+k ugha gksuk pkfg, vkSj cqd&dhfiax ds iz;ksx ds v;ksX; ugha gksuk pkfg,A

(3)          Qkbukaf’kvy LVsVes.V~l dks ljy rFkk lqLi"V gksuk pkfg, rkfd lk/kkj.k ls O;fDr ftls vdkmfUVax ds fizafliy~l dk Kku u gks mudk v/;;u dj lds] mudh fo"k; & lwph ls voxr gks lds] vkSj mudk vFkZ le> ldsA

(4)          Qkbukaf’kvy LVsVes.V~l esa ,d ,fyes.V ;g gksuk pkfg, f dos dEiksfjfVo LVMh ds fy, lqfo/kk iznku djrs gksaA

(5)          izR;sd o"kZ ds Qkbukaf’kvy LVsVes.V~l ds izk:I esa ;wfuQkWfeZVh dk gksuk furkar vko’;d gksrk gSA

VªsfMax vdkm.V (Trading Account)

VªsfMax vdkm.V~l ls vk’k; ,d ,sls vdkm.V~l ls gS ftlesa lsYl ,oa ijpst ds }kjk gksus okys xzkWl izkWfQV o ykWl dks Kkr fd;k tkrk gSA VªsfMax vdkm.V~l ds }kjk fuEufyf[kr lwpuk,W izkIr gksrh gS%

1.     vksifuax rFkk Dyksftax LVkWd ds rqyukRed v/;;u ds vk/kkj ij ;g Kkr fd;k tk ldrk gS fd LVkWd rls ugha cp jgk gS] rkfd LVkWd ij daVªksy dh ;kstuk cukbZ tk ldsA

2.    Ijpst ls lEcfU/kr [kpksZ dk vuqikr dqy ijpst ds lkFk Kkr dj [kpksZ esa gqbZ o`f) ;k deh Kkr dh tk ldrh gSA

3.    lsYl osY;w ds fu/kkZj.k dh n`f"V ls eSU;wQSDpMZ pLrq dh dkWLV Kkr dh tk ldrh gSA

4.    lsYl ij ykHk dk izfr’kr Kkr dj ykHk dh uspj Kkr dh tk ldrh gSA

5.    ;fn o"kZ ds izkWfQV dh jkf’k ,LVhesV djuh gks rks izfr’kr ds vk/kkj ij ,LVhesVsM ykHk fu/kkZfjr fd;k tk ldrk gSA

6.    uSDLV bZvj esa gksus okys izkWcscy ykWl ls flD;wfjfV dh ;kstuk cukbZ tk ldrh gSA

izkWfQV ,.M ykWl vdkm.V (Profit and Loss Account)

izkWfQV&ykl vdk,.V~l dk vk’k; ,ls vdkm.V~l ls gS ftlesa leLr bude ,oa ,DisUlst ,df=r fd, tkrs gSa o xzkWl izkWfQV o ykWl Kkr fd;k tkrk gSA

cSysal ’khV (Balance Sheet)

cSysal ’khV dk vk’k; ,d ,sls LVsVes.V ls gS tks fu/kkZfjr frfFk ij fctusl dh Qkbukaf’kvy iksth’ku dks izdV djrk gSA ;g fu/kkZfjr frfFk Qkbuy vdkm.V~l rS;kj djus dh frfFk gksrh gSA cSysal ’khV okLro esa lEiw.kZ vdkmfUVax dk;Z dk lkjka’k gSA

egRo %1. Qkbukaf’kvy iksth’ku tkuuk] 2. MsVlZ o dzsfMVlZ ls izzkIr vekm.V~l tkuuk , 3. fctusl dh vlsV~l o yk;fcfyVht tkuukA

Qkbuy vdkm.V~l cukrs le; /;ku j[kus ;ksX; ckrsa %

(1)          ;fn iz’u esa Vªk;y cSysal cukdj ugha fn;k gS rks mls cuk ysuk pkfg, rFkk mldh nksuksa lkbM~l dk tksM+ feykuk pkfg, ;fn vUrj gS rks mls lLisUl vdkm.V esa Mky nsuk pkfg,A

(2)          ftl ihfjvM ds Qkbuy vdkm.V~l cuk;s tk jgs] ml ihfjvM rd ds lHkh ,MtLVes.V~l dj ysus pkfg,A

(3)          fctusl ds uspj ds vuqlkj lHkh gsM~l dks ;FkkLFkku fy[kuk pkfg,A

(4)          Vªk;y cSysUl esa fy[ks gsM dsoy ,d LFkku ij rFkk ,sMTkLVes.V~l dj vdkmfUVax nksgjh gksrh gSA

(5)          fctusl] izkfQV&ykWl vdkm.V~l rFkk Vªk;y cSysUl ij mi;qDr VkbVy fy[kus pkfg,A

(6)          flaxy vkSj ikVZujf’ki fctusl gksus ij vlsV~l rFkk yk;fcfyfVt dks ljyrk ds dze ls fy[kuk pkfg,A

(7)          dEIkuh vFkok lgdkjh laxBu gksus ij LFkkf;Ro ds vuqlkj ensa (heads) fy[kuh pkfg,A

(8)          lLisal ,.Vªh ds fy, mi;qDr fVIi.kh (notes) ns nsuh pkfg,A

(9)          ;fn iz’u esa Vªk;y cSysal ugha fn;k gqvk gS vkSj ;g Li"V ugha gS fd dksbZ fo’ks"k gsM en bUde gS vFkok ,DLisal rks og ,DLisal ekuh tk;sxh] % Rent, Discount , Interest, Commission and Brokerage etc.

(10)    Ikz’u dks gy djus ls iwoZ gsM~l dks rhu Hkkxksa esa ckWVuk pkfg,A

(11)    /;ku jgs] Vªk;y cSysUl dh MsfcV lkbM dh gsM~l ;k rks fctusl vdkm.V~l esa MsfcV dh vksj] ;k izkWfQV&ykWl vdkm.V~l dh MsfcV dh vksj] ;k cSysaUl ’khV ds vlsV~l lkbM esa fyf[k tkuh gSA

(12)    Qkbukaf’kvy LVsVes.V~l cSysUl ’khV dh vlsV lkbM o yk;fcfyfV lkbM dk ;ksx cjkcj gksuk pkfg,A

(13)    IklZuy vdkm.V~l esa dsoy xqM~l VªkatSD’kUl dks gh fy[kk tkrk gS] tSls& lsYl] ujpst] ijpst] fjVuZ] lsYl fjVuZ] o izkWfQV&ykWl vdkm.V~l esa buMk;jsDV ,DLisalst fy[ksa tkrs gSA

(14)    ;fn jsUV ;k fctyh tSls gSM~l ds lkFk QSDVªh ’kCn tqM+k gS] rHkh os fctusl vdkm.V~l esa fy;s tk;sax vU;Fkk mudh ,sUVªh izkWfQV&ykWl vdkm.V~l esa dhft,A

,MtLVes.V  (Adjustment)

izR;sd fctuslesu dbZ ckj fiNys Qkbukaf’kvy bZvj dh lekfIr ij Qkbuy vdkm.V~l cukdj Vªk;y cSysu~l ykrk gSA dbZ ckj ,sls VªkatSD’kUl tks Qkbuy vdkm.V~l ds ihfjvM+ ls lacaf/kr gS] ijUrq vdkm.V~l esa u gksus ls Vªk;y cSysu~l esa ugha gS ;k tks VªkstSD’kUl Vªk;y cSysu~l esa gSa ij ml ihfjvM ds ugha gS] dks ,MtLVesaV dgk tkrk gSA bldk o"kZ ds VªkatSD’kUl dk vuko’;d :Ik ls vxys o"kZ ij izHkko u iM+us nsuk rFkk tks ,DLisalst Qkbukaf’kvy bZvj ls lacf/kr u gks mudk ,MtLVesaV Bhd ls djuk o Qkbukaf’kvy bZvj ds ’kq) [kkrs cukuk gSA ,MtLVes.V ds ckn la’kksf/kr ;k Qkbuy Vªk;y cSysu~l cu tkrk gSA

Dyksftax LVkWd (Closing Stock) – o"kZ ds var esa tks eky cp tkrk gS] mls Dyksftax LVkWd dgrs gSaA bldh ,.Vªh gS%

                      Depreciation A/c    Dr.                                         6,000

                       To Machinery A/c                                                          6,000

                       (For Depreciation charged)

vkmVLVSfUMax ,DLisUlst (Outstanding expenses or expenses due but not paid) - ,sls ,DLisUlst vFkok ises.V~l ds Qkbuy vdkm.V~l tks cukus dh frfFk dks M~;w rks gks x;s gS] fdarq ftudk ises.V ugha gqvk] tSls & edku dk fdjk;k ekg ds vafre fnu M~;w gks tkrk gS] fdUrq bldk ises.V vxys ekg dh 1 rkjh[k dks fd;k tkrk gSA vc ;fn ekg ds vafre fnu Qkbuy vdkm.V~l cukus gks rks fdjk;k vkmVLVSfUMax ekuk tk;sxkA bldh ,.Vªh gS%

 Rent (expenses) a/c                                                                     Dr

                        (To Outstanding Rent express) a/c

izHkko % bls lEcfU/kr fdjk;s ,DLisUl esa tksM+dj VªsfMax ;k izkWfQV&ykWl vdkm.V~l esa fn[kk;saxs rFkk cSysu~l ’khV esa yk;fcfyfV lkbM esa fy[ksaxsA ;fn vkmVLVSfUMax ,DLisal dh jkf’k Vªk;y cSysUk~l ds vanj nh gks rks mldk vFkZ gS fd nksgjh vdkmfUVax gks pqdh gS vkSj bls dsoy cSysUk~l ’khV dh yk;fcfyfV lkbM esa fn[kk;k tk;sxkA

(3) fizisM ,DLisULkst (Prepaid expenses, Unexpired expenses or expenses paid in Advance) - ,sls ,DLisUlst ftudk ises.V pkyw o"kZ esa is’kxh (advance) dj fn;k x;k gS] tSls & chek dh fdLr] fdjk;k] VSDl vkfn] ,DLisUlst dk og Hkkx gS] tks vkxkeh o"kZ ls lECkfU/kr gSa blds fy, Qkbuy vdkm.V cukrs le; ,MtLVes.V &,.Vªht djuh gksrh gS] tSls & chek dh okf"kZd fdLRk ds 1200 :] 31ekpZ 2008 rd ns j[ks gS] tcfd o"kZ 31fnlEcj dks lekIr gks tkrk gSA bldk eryc gS& 3000:] vfxze ns j[ks gSA bldh ,.Vªh gS%

Prepaid Insurance a/c   ………… Dr.               300

                      To Insurance Premium                                  300

izHkko % bls lacaf/kr chek izhfe;e dh jkf’k es ls ?kVkdj] tks izkWfQV&ykWl vdkm.V~l ds MsfcV esa gksrh gS ijUrq ftldk bQsDV dzsfMV dk gksrk gS] fy[krs gSA vkmVLVSafMax ,EisalsTk dh jkf’k dh vlsV jkf’k ;fn Vªk;y cSysal ds vanj gS rks bldk eryc gS fd Mcy vdkmfUVax gks pqdh gS vkSj vc bls dsoy cSysu~l ’khV dh vlsV lkbM esa fn[kk;k tk;sxkA

(4) Msfizfl,’ku (Depreciation)- fdlh ij~ekus.V vlsV ds iz;ksx ls ;k le; O;rhr gksus ;k dher esa ifjorZu ls gksus okyh {kfr dks tkuus ls ;k fdlh vU; dkj.k ls vkbZ deh dks Msfizfl,’ku dgk tkrk gSA bldh ,.Vªh gS%

           Depreciation A/c      Dr.                                   6,000

          To Machinery A/c                                                                     6,000

          (For Depreciation charged)

izHkko % bls izkWfQV ,.M ykWl vdkm.V dh MsfcV lkbV esa fn[kk;k tk;s ,oa cSysUl ’khV dh vlsV lkbV esa lEcaf/kr vlsV~l dh oSY;w esa ls ?kVk;k tk;sxkA

(5) dsfiVy ij C;kt (Internet of Capital)- fctusl dk vkWuj fctusl esa tks dsfiVy txkrk gS] ml ij mls ,d fuf’pr izfr’kr dh nj ls C;kt fn;k tk ldrk gSA dsfiVy ij C;kt ,d vkxe O;; gS blfy, bls P&L a/c dh MsfcV lkbM esa fy;k tkrk gS rFkk B/S esa iwWath esa tksM+ fn;k tkrk gSA mnkgj.k ds fy,] ekuk fd 100000 :- dh dsfiVy ij 5% okf"kZd dh nj ls C;kt nsuk gS] rks bldh ,.Vªh fuEu izdkj gksxk%

(6) Mªkbax~l ij C;kt (Interest on Drawings) – ftl rjg fctusleSu dks fctusl esa yxkbZ xbZ dSfiVy ij C;kt fn;k tkrk gS] Bhd mlh rjg Mªkbax~l ij mls C;kt nsuk gksrk gS tks fctusleSu dh bUde gksrh gSA Mªkbax~l ij C;kt ls O;kikjh dh Mªkbax~l c<+ tkrh gS vkSj blls dsfiVy ?kV tkrh gSA tSls& 5000:. Dh Mªkbax~l ij 5% dh nj ls C;kt ysuk gS rks bldh ,.Vªh gksxh %

(7) vuZ~M bUde (Earned Income) - ,slh bUde tks fctusleSu us dek th gS ijUrq Qkbuy vdkm.V~l rd mls izkIr ugha gqbZ gS] dks vuZ~M bUde ;k bUde ;k bUMk;jsDV bUde dgrs gSA tSls – December esa dek;k x;k deh’ku :] 300 January esa izkIr gksxkA vr% :] 300/- vuZ~M deh’ku gqvkA bldh ,.Vªh gksxh&

Accrued commission A/C       Dr.                    300

To Commission A/c                                                            300

(For commission receivable)

(1)          vu~vuZ~M bUde (Unearned Income) - ,slh og bUde tks fctusleSu dks Qkbuy vdkm.V~l cuus ds fy, ,Mokal fey xbZ gks o blls laca/kh lsok mls vxys o"kZ nsuh gks rks mls vu~vu~ZM ;k ,Mokal bUde dgrs gSA mnkgj.kkFkZ] 1 April 2006 dks 28000 :] fdjk;k feykA 1/4/06 ls 31/3/07 rd dk fdjk;k 24000 gksrk gS] vr% 4000 :] vu~vuZ~M fdjk;k gqvkA bldh ,sUVªh gksxh %

Rent a/c        Dr.                                          4000

To Rent received in Advance a/c                                4000

(For adjustment of unearned Rent)

(2)          yksu ij C;kt (Interest on Loan) - ;fn dHkh fctusl esa yksu fy;k x;k gS rks mlds C;kt dks Hkh vdkm.V~l esa ’kkfey djuk pkfg,A vr% fn;s gq, izfr’kr ls C;kt fudky dj mls vkmV:LVSfUMax ekuuk pkfg,A mnkgj.kkFkZ geus 20000 :] yksu 10% C;kt ij fy;k rks bldh ,.Vªh gksxh %

Interest on Loan A/c     Dr.            20000

To Outstanding Interest A/c

(For interest charged on loan)

(3)          cSM+ MsV~l (Bad Debts) – dHkh&dHkh MsVlZ ls dqN jkf’k izkIr gksus dh laHkkok ugha jgrh gSA ,slh jkf’k dks bUMk;jsDV ;k cSM MsV~l dgk tkrk gSA mnkgj.kkFkZ] cSMMsV~l ds :] 1000@ dh ,s.Vªh gksxh %

Bad debts A/c       Dr.                      1000

To Debtors A/c                                                         1000

(For Bad debts deducted from debtors)

(4)          cSM MsV~l dk izkWohtu (provision for bad Debts)  - ftl jkf’k ds izkIRk gksus dh laHkkouk ugha gksrh gSA mlds fy, Provision Account cuk fy;k tkrk gSA mnkgj.kkFkZ MsVj :] 60]000 o izkWohtu ds fy, 5% dh ,.Vªh gksxh

Profit & Loss A/c     Dr.                           3000

To Provision for Bad and Doubtful Debts

(For the creation of reserve @ 5% on Debtors)

izHkko % ;g P&L A/c dh MsfcV esa vk;sxk] vkSj vekmUV dks o Balance sheet ds vlsV~l esa MsVlZ esa ls ?kVk;k tk;sxk A

LVkWd  Vkbi ij fuHkZj LVkWd ysoYl (Stock levels depending on type of stock)

LVkWd ds eq[;r% pkj izdkj gksrs gS%

dPpk eky ,oa dIiksusUV (Raw materials and components)

vkidks fdruk LVWkd j[kuk pkfg,] ;g fuf’pr djus esa lgk;rk ds fy, Lo;a ls dqN egRoiw.kZ iz’u iwfN,%

·       lIykbZ fdruh HkjkslseUn gS\

·       D;k dEiksusUV~l cSpst esa izksM~;wl ;k fMyhoj fd;s tkrs gS \

·       D;k vki ekWx dh Hkfo";ok.kh dj ldrs gS \

·       D;k izkbl fLFkj gS\

·       D;k vkidks cgqr vf/kd ek=k esa lsy djus ij fMLdkmUV~l nsus gksrs gS \

Tally 9 baLVkWy djuk

VSyh 9. (fjyht 1.0)

Vyh 9 oYMZ dk lcls ikojQqy dkWu~djaV eYVh&fyaXoy baVhxzsVsM fctusl vdkmfUVax lkW¶Vos;j g Svc rks ;g dbZ cM+h&cM+h dsisfcfyfVt tSls& Tally Payroll, Service Tax for Malaysia, Sales Tax for Malaysia, VAT for Indonesia rFkk POS bUok;flax ds lkFk rFkk dbZ NksVs&NksVs QaD’kuy lq/kkjksa ds lkFk bUgSUk~l fd;k tkrk gSA

ubZ fo’ks"krk,Wa %

·       VSyh esa is jksy  Hkkjrh; ; twlZ ds fy,

·       eYVh&fyaXoy liksVZ (Multilingual Support)

·       LVSP;wVjh o VSDls’ku (Statitory and Taxation)

VSyh esa is jksy % Hkkjrh; ;wtlZ ds fy, VSyh esa is jksy dks bafVxzV fd;k x;k gSA vdkmfVax ds lkFk is jksy vdl,fVax nksuksa dks ,d ;a yk;k x;k gS rkfd fofHkUu bafVxzsV ds fy, mi;qDr gks ldsA

eYVhfyaXoy liksVZ (Multingual support) : VSyh 9 esa fofHkUu Hkkjrh; Hkk"kkvksa ds lkFk esyk;q o cgklk] baMksusf’k;k dh Hkk"kkvksa dk iz;ksx fd;k tkrk gSA

LVSP;qVjh ,oa VSDls’ku (Staturory and Taxation) : VSyh 9 esa fofHkUu Hkkjrh; jkT;ksa ds oSV ds lkFk&lkFk eysf’k;k dk lsYl VSDl eysf’k;k dk lfoZl VSDl o baMksusf’k;k dk oSV Hkh lfEefyr gSA

baMksusf’k;k dk oSV % VSyh esa baMksusf’k;k dk oSV ljy cuk;k x;k gS o okmpjksa dks oSV ds lkFk fizaV djus dh lafo/kk nh xbZ gSA

ey;sf’k;k dk lsy~l VSDl (Sales Tax for Malaysia) : VSyh esa ge laiw.kZ o lgh eysf’k;k ds lsYl VSDl dh ,.Vªh dj ldrs gSA

ey;sf’k;k dk lfoZl VSDl (Service Tax for Malaysia) : VSyh esa =qfVjfgr o QkLV dSydqys’ku djus okyk eysf’k;k lfoZl VSDl dSydqysV djus dk laiw.kZ flLVe gSA

VSyh 9 esa estj ,UgkaLesaV (Major Enhancement in Tally9.0)

LVsP;q,Vjh dEIyk;al (Statutory Comliance) : ;wtlZ ftUgksaus VSyh 8-1 ls VSyh 9 esa vixzsM fd;k gS]

TcPs dks VSyh 9-1 ls VSyh 9-0 esa ekbxzsV djuk

Tally 9.0 esa ctV (Budgets in Tally 9.0) : Tally 8.1 esa ekbxzs’ku ds le; iqjkus ctV ls Dyc gks tkrk gSA Tally 9 esa ctV cukus ls iqjkuk MkVk u"V ugha gksrk gSA

VSyh 9-0 esa ekbuj ,ugSaLeaV (Minor Enhancement in Tally 9)

 [  bl u;s laLdj.k esa TDS- VSDl fMMDVsM ,V lkslZ dk ckbQjds’ku ml fLFkfr o n’kk esa Hkh Li"V :Ik esa fn[kkbZ nsrk gS] tc jde djksMksa esa gksrh gSA

[ VSyh 9 esa QkWeZ 16A esa cSad fjdUlys’ku dh MsV fMLIys djrk gSA

[ VSyh 9 esa ;fn vki izkbl fyLV dks fizaV djrs gS rks blesa vki lHkh istksa esa fxzM ykbuksa dks Hkh fizaV dj ldrs gSA

[ VSyh 9 esa tc vki dkWLV lsaVj czsdvi fjiksVZ dks cukrs gSa rks blesa flukfjvksa dks Hkh fMLIys dj ldrs gSA

[ VSyh 9 esa LVkWd vkbVe ;fn vyx ewY; dk gS rks bls vyx ykbu esa fMLIys fd;k tk ldrk gS] vkSj fizaV Hkh fd;k tk ldrk gSA

[ VSyh 9 esa vkidks fuxsfVo LVkWd dh psrkouh igys ls gh izkIr gks tkrh gSA

[ VSyh 9 esa okmpj esa dzsfMV ds fy, fu/kkZfjr fnuksa dks Hkh fMLIys dj ldrs gSA

[ VSyh 9 esa vki cuus okyh E-TDS fjiksVZ dks rsth ds lkFk ,DLiksVZ fd;k tk ldrk gSA

[ VSyh 9 esa vki oSV fjVuZ fjiksVZ dks rsth ds lkFk Ldzhu ij fn[kk ldrs gSA

[ VSyh 9 esa vki oSV dEI;wVs’ku fjiksVZ rsth ls Ldzhu ij fn[kk ldrs gSA

[ VSyh 9-0 esa vki psd dks QkWjsu djalh esa Hkh fizaV dj ldrs gSA

[ VSyh 9 esa vki lfoZl vSDl ds ljpkTkZ dks jkmaM vkWQ djds Ldzhu ij fn[kk ldrs gSA

[ VSyh 9 esa ,d u;s ST3 QkWeZ dks Hkh tksM+k x;k gSA

[ VSyh 9 esa vki QkWeZ 16A ds varxZr fMiksftV vkSj isesaV dh MsV dks fMLIys dj ldrs gSA

[ VSyh 9 esa vki lfoZl VSDl iscy ds lanHkZ esa ,Dlkbt M~;wVh dzsfMV dks lsfVax vkWQ dj dlrs gSA

[ VSyh 9 esa vki okmpj Dykl dk iz;ksx djds dzsfMVlZ o MsVlZ ds yksu ij C;kt dh dSydqys’ku djds mls dzsfMV uksV ;k MsfcV uksV ds lkFk iz;ksx dj ldrs gSA

[ VSyh 9 esa lfoZl VSDl iscy ds lanHkZ esa TR-6 pkyku cuk;k tk ldrk gSA

[ VSyh 9 esa vki Multi-Account Printing dh fjiksVZ dks Ldzhu ij fn[kk ldrs gSA

[ VSyh 9 esa vki Multi Group Alteration eksM+ esa Single Group dk cnyko dj ldrs gSA

[ VSyh 9 esa vki Sales/Purchase dh Invoice Entry ds le; Sales/Purchase Order dks fMyhojh MsV ds fglkc ls VSªd dj dlrs gSA

[ VSyh 9 esa vki ijpst okmpjksa esa Forex Transaction dks cny ldrs gSA

VSyh 9-0 dks baLVkWy djuk (Installing Tally 9.0)

·       Tk:jrsa (Requirements) – Vsyh 9 esa gesa fLkLVe dh dqN t:jrksa dks iwjk djuk gksrk gSA flLVe dh t:jrksa esa gkMZos;j o vkWijsfVax flLVe ’kkfey gSA
baVsy isafV;e-IV izkslslj vkSj blls ’kfDr’kkyh

·       256MB RAM ;k vf/kd

·       gkMZ fMLd esa de ls de 40MB [kkyh txg

·       ekWuhVj ftldk jstksY;w’ku 1024×768 gksA

vkWijsfVax flLVe dh t:jrsa

,Iyhds’ku Mk;jsDVh

MkVk Mk;jsDVjh

ySaXist M;jsDVjh

VSyh dks ,fDVosV djuk (Activating Tally)

VSyh flYoj flaxy ;wtj dks ,DVhosV djuk

flaxy ;wtj flLVe esa ykblsal esU;w (License Menu in Single User System)

flaxy ;wtj ds ykblsal esU;w esa fuEu vkWI’ku gksrs gS%

·       List of Add-on

·       Online

·       Offline

·       Quit

VSyh xksYM eYVh ;wtj dks ,fDVosV djuk (Activating Tally Cold for Multi User)

·       baLVkWy djus ds fy, Install ij fDyd djsaA

·       vu~baLVkWy djus ds fy, Unistall ij fDyd djsaA

eYVh ;wtj dk ykblsal esU;w

eYVh ;wtj ds ykblsal esU;w esa fuEu vkWI’kUl gksrs gS %

ykblsal loZj (License Server)

·       List of Add-Ons                    — Online

·       Offline                                     —Quit

VSyh dks jftLVj djuk (Registering Tally)

oSyhMSfVax VSyh (Validating Tall)

VSyh MkVk ekbxzs’ku Vwy (Tally Data Migration Tool)

Vu~baLVkWfyax VSyh 9 (Unistalling Tally 9)

dEiuh dh AbC

(ABCof Company)

ubZ dEiuh dk fuekZ.k (Creation of New Company)

vdkmfUVax ds lanHkZ esa ns[kk tk, rks izR;sd vkWxZukbts’ku ds fy, VSyh 9 esa dEiuh dk fuekZ.k djuk gksrk gSa bl fuekZ.k ds le; vkidks dEiuh ds ckjs esa csfld bUQkWesZ’ku nsuh gksrh gSA Gateway of Tally ij F3 CkVu ;k Company Info nck,aA

ubZ dEiuh ds fuekZ.k dh izfdz;k ds fuEu LVSIl gksrh gS%

step1:  Company Info Menu esa ls Create Company pqus ;k fQj cuh gqbZ dEiuh dh t:jr gks rks Select Company pqusaA

Step 2: Create Company dks pqudj vkidks fuEu Ldzhu fn[krh gSa] ftlls vki lwpuk nsuk ’kq: djrs gSA

izR;sd QhYM dh fMVsYM ,DLIys’ku bl izdkj gS %&

Directory - ;g gkMZfLd ij cuk ,d QksYMj gS ftesa ftlesa dEiuh dk MkVk LVksj gksrk gS tc vki dEiuh cukrs gS rks ;s vius vki tally.INI file esa pyk tkrk gSaA ;fn vki MkjsDDVªh dks cnyuk pkgsa rks <Backspace> (;k <Shift> <Tab> nck,WaA

Name – blesa vki dEiuh dk uke nsrs gSa] tks dEIkuh lysD’ku fyLV o baVuZy fjiksVZ esa gksrk gSaA tSls&Pragya Publications.

Mailing Name - ;g dEiuh ds ckgjh MkWD;wesaV~l tSls Invoice, Money, Receipts vkfn ds fy, iz;ksx gksrk gSa lkekU;r% uSe o esfyax uSe ,d gh gksrk gSa] ijUrq vki viuh t:jr ds vuqlkj esfyax uke j[k ldrs gSA tSls &Pragya Publications Pvt. Ltd.

Address – blesa dEiuh dk iksLVy ,Mªsl nsuk gksrk gSS dEiuh dk irk nsus ds fy, dqN ykbUl gksrh gS] vki tSls gh Enter Key’ nckrs gS vkidks ubZ [kkyh ykbusa feyrh tk,saxh A VSyh fizafVax ds le; lwpuk dks dEizsl djrs gSaA blh rjg VSyh 9 fjiksVZ esa Hkh ,MtLV dj ysrk gSA tSls & E-38, Industrial Area, Mathura

State – jkT; dks pquus ds fy, fyLV esa ls pqusaA lkFk gh Pincode vkSj Telephone number Hkh nsaA

E-mail Address- bldk mi;ksx bZ&esy] irk o vU; MkWD;wes.V~l esa bZ&esy nsus ds fy, gksrk gSaA dEiuh dk bZ&esy irk nsaA tSls & info@pragyapublicationsonline.com

Currency Symbol – blesa vki csl djalh fpUg nsa] tSls & bafM;k esa : gSA(csl djalh fdlh ns’k esa pyus okyh djalh dks dgrs gS)A Currency sumbol dk iz;ksx vdkmUV & cqDl ys[kkadu ds fy, gksrk gSA Hkfo"; esa csl djalht dks vU; djalh esa cnyk tk ldrk gS] tSls & MkWy] ikmUM  vkfnA

Maintain – blesa nks vkWI’kUl & Account only o Accounts with Inventory gksrs gSA Accounts only esa vki LVkWd o bUos.Vªh ls lacaf/kr ,.Vªht ugha djrsA og ‘Accounts with Inventory’ Lor% gh vdkmfUVax o bUosaVjh dks bafVxzsV djrs gSA ;gkaW vki Accounts with Inventory pqusaA

Financial Year From – blesa vki O;kikj ds ’kq: gksus okyh frfFk nsrs gSA lkekU;r% ;g fnukad 1 April ls ’kq: gksrk gS ijarq vki blesa viuh lqfo/kk vuqlkj fnukad ns ldrs gSA tSls 1-4-2207.

Books Beginning From- ;g Finacial year from dh rjg gh gksrk gSA ;g fnukad [kkrs pkyw gksus dh rkjh[k gksrh gSa ysfdu vf/kdrj dEifu;kWa foRrh; o"kZ ;k cgh&[kkrs lky ds chp esa ls nhikoyh ls nhikoyh rd rS;kj djrs gSA ;gkWa vki 1-4-2007 gh Mkyrs gSA vkids [kkrs rHkh ’kq: gksrs gSA

Tally Vault Password - ,d izdkj dk security system gS] tks [kkrksa dks vuvkWFkjkbTM mi;ksx ls jksdrk gSA

Use Security Control – blesa vki ikloMZ izksVsDVsM flLVe cukrs gS ;fn vki ‘Yes’ pqus rks vkidks Username o Password nsuk gksrk gSA”

Tally Audit Features – blls vkWfMVj ;k vdkm.Vs.V vdkm.V~l esa cnyko dks VSªd dj ldrs gSA vki ;gkWa ‘No’ pqusaxsA

Base Curency Information esa vkidks djalh dk fpUg] mldk] uke] n’keyo Iysl dk uEcj o fpUg pquuk gksrk gSA

ubZ dEiuh dks pquuk

ubZ dEiuh ds fuekZ.k ij og Lo;a yksM gks tkrh gSaA fdlh dEIkuh dks yksM djus ds fy, Company Info Menu ;k F1 cVu ;k Tally. INI Qkby dk mi;ksx dj ldrs gSA

Select Company vkWI’ku }kjk

Company Info Menu ls ‘Select Company’ pqusaA Tally vkids cuh gqbZ dEifu;ksa ds uke] flLVe tsujsVsM dksM rFkk foRrh; o"kZ dh lwpuk nsrs gSA vki viuh lqfo/kk ds vuqlkj dEiuh dks pqu ldrs gSA

Tally.INI }kjk

Tally izR;sd dEIkuh dks ,d ;wfud uEcj nsrk gSaA dEiuh dks pquus ds fy, Tally.INI esa Default Company pqusaaA

dEiuh dks fMyhV djuk

dEiuh dks fMyhV djus ds fy, vki ALT+D dks pqusaA VSyh vkils dUQeZ dgus dks dgrk gS o ,.Vj nckus ls dEiuh fMyhV gks tkrh gSA

dEiuh esa cnyko ds fy, %

Gateway of Tally esa vki F3:Cmp cVu pqusa ;k ALT+F3 nck,sa] Company Info Menu esa ls Alter dks pqusa o dEiuh dh fyLV esa ls t:jh dEiuh dks pqusa o bPNkuqlkj cnyko djsa vkSj lso djsaA

dEIkuh dks can djuk

dEiuh dks vuyksM+ ;k can djus ds fy, F1:Shut Cmp ;k Company Info Menu ls Shut company dks pqusaA

                               dEiuh ds QhplZ

                                                (Company Features)

dEiuh ds QhplZ (Features of Company)

dEiuh ds lHkh QhplZ dks Tally 9 us bEcsM fd;k gS o bUgsa rhu Hkkxksa esa ckWVk gS& vdmfUVax bUosVjh o LVSP;qVjh du QhplZ dk mi;ksx djus ds fy, F11:Features cVu nck,W ftlls vkidks fuEu Ldzhu fn[ksxh %

vdkmfUVax QhplZ (Accounting Features)

Company Features Menu – Accounting features pqusa ;k F1 nck;s arks vkidks fuEu Ldzhu fn[ksxh %

Accounting Features dks Grneral. Outstanding Management, Cost/Profit Managent, Invoicing, Budgets & Senario Management o Other Features esa DykflQkbZ fd;k x;k gSA ;gkW bu lHkh Hkkxksa dk o.kZu izLrqr gSA

Tujy (General)

Integrate Accounts & Inventory              ;fn ‘Yes’ lsV djsa rks          VSyh Lor% gh Dyksftax LVkWd oSY;w (inventory Valuation Method ds vk/kkj ij ) izkWfQV & ykWl vdkm.V esa ykrk gS vU;Fkk vkidks Dyksftax LVkWd oSY;w manually nsuk iM+rk gSA

VSyh Ldzhu ds dEiksusaV~l

 (Tally Screen Components)

xsVos vkWQ VSyh (Gateway of Tally)

dEiuh dks pquus ds ckn xsVos vkWQ VSyh igyh Ldzhu gS tks izdV gksrh gSaA ‘Accounts only’ o ‘Accounts with Inventoty’ nksuks ds xsVos vkWQ VSyh vyx&vyx gksrs gSA xsVos vkWQ VSyh pkj Hkkx esa foHkkftr gS& Title Bar,Button Bar, Calcualator, Main Area.

VkbVy ckj (Title Bar)

Product Info	lkW¶Vos;j dk uke o laLdj.k	Tally9
Copyright Notice	dkWihjkbVj uksfVl	Tally Solutions FZ-LLC
Web Link	vkWy&ykbu fyad	http://www.tally solutions.com
Tally Logo	VSyh dk yksxks	VkbVy ds lsUVj esa
User Version	;wtj laLdj.k dks fn[kkrk gS	Tally Single User
User Serial Number	jftLVªs’ku lhfj;y uEcj dks fn[kkrk gSA	EDUCATIONAL

 VSyh dSydqysVj/dek.M ykbu (Tally Calculator/Command Line)

dsydqysVj/dek.M ykbu dks ,fDVosV djus ds fy, Crrl+N ;k dsydqysVj gs.My ij fDyd djsaA bls ,fjFkesfVd x.kuk ds fy, mi;ksx fd;k tk ldrk gSA blesa BODMAS ds fu;e dk ikyu djrs gq, ,fjFkesfVd ,DLizs’ku Vkbi djsa rFkk ,.Vj dh nck,WaA vki ;gkW VSyh dh dek.M dk iz;ksx dj ldrs gSA blls ckgj vkus ds fy, Ctrl+M nck,W ;k odZ ,fj;k esa fDyd djsaA

cVu ckj (Button Bar)

VSyh esa nks cVu ckj gS& Horizontal o Vertical. gksfjtksaVy cVu ckj esa print, Ezport, E-mail,Upload, Language, Help o Keyboard gksrs gSA

okfVZdy cVu esa fuEu cVu gS %

F1: Select Cmp	dEiuh pquus ds ft,] ;fn os ,d ls vf/kd gS rks
Alt+F1: Shut Cmp	dEiuh dks Shut/unload/close ds fy,
F2: Date	Fnukad cnyus ds fy,
Alt+F2: Period	Ikhfj;M cnyus ds fy,
Alt+F3: Cmp Info	dEiuh baQkjesZ’ku esU;w dks pquus ds fy,
F11: Features	dEiuh QhplZ pquus ds fy,
F12: Configure	dEiuh ls lacaf/kr lsfVax dks dufQxj djus ds fy,

Main Area esa current status Area, Tally Menu o Current Screen Bar gksrs gSA

VSyh esU;w o xsVos vkWQ VSyh] nksuksa leku gS o buesa Masters, transactions, Import, Reports o Quit gksrs gSA

VSyh ls ckgj vkuk (Quiting From Tally)

VSyh ls ckgj vkus ds fy, vki ESC;k xsVos vkWQ VSyh esa ls ‘Quit’ pqu ldrs gSA Y/Yes dks dUQjes’ku (confirmation) ds fy, pqusaA

                   dfUQxjs’ku (Configuration)

dfUQxjs’ku

(Configuration)

Configuration }kjk ;wtj Qzs.Myh o ;wtj ds fy, dLvekbt~M VSyh cuk;k tkrk gSA dfUQxj djus ds fy, F12: cVu nck,W ;k cVu ckj ls Configure dks pqusa] blls vkidks fuEu Ldzhu fn[ksxh %

Country Details –

Use Accounting Terminology

;gkW vki vdkmfUVax flLVe ds fy, India/SAARC ;k varjk"Vªh; pqu ldrs gSA

Styles of names – Default appearance of Names in Reports Default appearance of Stock Item Names in Reports Style of Dates – Style of Short Dates

;gkWa vki Name only, Alias only Alias (Name) or Name (Alias) esa ls pqu ldrs gSA ;gkW vki fjiksVZ dh appearance dks cny ldrs gSA vki ;gkW ij Name Only, Alias Only, Part no, Only, Alias (Name), Description (Name), Description (partNo.), Name (Alias), Name (Description), Name (Part No.), Part No. Alias Only, Part NO. Alias (Pat No.) esa ls pqu ldrs gSA (bUosaVjh esa vki tc Hkh stock item nsaxs vkidks Alias Name, Description, Part No. nsuk gksxk)    ;gkW vki dd-mm-yy/yy-mm-dd ;k mm-dd-yy esa ls fdlh Hkh QkWjesV dks pqu ldrs gSA dd-mm-yy fMQkWYV gksrk gSA ;g fnukad esa separator crkrk gSA “-“ fMQkWYV gksrk gSA

 

Configuration of Numbers – Decimal Character to Thousand Separator to use Put Sing before Currebcy/Unit Sambols Show numbers in Millions (and not Lakhs)	] – fMQkWYV dsjsDVj gksrk gS ijUrq vki vU; dks Hkh pqu ldrs gSA ] – fMQkWYV gksrk gS ijUrq vki vU; dks pqu ldrs gSA ;fn ‘Yrs’ pqus rks currency symbol dh bdkbZ igys vk,xh tSls &:- 1000 ;k fy- 5 vkfnA fMQkWYV ‘No’ gksrk gSA ;gkW vki pqu ldrs gSa fd vkidks la[;k Million esa pkfg, ;k ughaA
Other Options – Show Monthly reports with Graphs Use separator Menu For Final A/c Statement	vki tc Hkh dksbZ fjiksVZ cukrs gS rks VSyh Lor % gh ‘Graph’ cukrk gS- vxj ugha pkfg, rks ‘No’ pqusaA Gateway of Tally esU;w esa Reports esa Balance Sheet, Profit & Loss A/c, Ratio Analysis dk fodYi gksrk gSA ;fn vki ;gkW Yes pqusaxs rks Gateway of Tally esU;w esa Reports esa Trial Balance, Stock Summary Final Accounts dk fodYi vk tk,xkA
Symbols to use for Negative Numbers – Symbol before number (Prefix) Symbol aftier number (Suffix)	lkekU;r% vki Positive number ds fizfQDl milxZ o lfQDl izR;; esa fdlh fpUg dk iz;ksx ugha djrs gSA vki vf/kdre rhu v{kj ns ldrs gSA
Symbols to use for Debit Numbers- Symbol before number (Prefix) Symbol after number (Suffix)	Negative number ds milxZ esa ‘ ‘ o izR;; esa Blank gksrk gSA vki vf/kdre rhu v{kj rd milxZ o izR;; ns ldrs gSA
Symbols to use for negative Numbers- Symbol before number (Prefix) Symbol after number (Suffix)	milXkZ esa  Cr o izR;; esa Blank gksrk gSA fMQkYV esa izR;; esa Blank o milxZ esa ‘ DR’ gksrk gSA vki milxZ@izR;; ds fy, rhu v{kj dk iz;ksx dj ldrs gSA
Symbols to use for Credit Numbers- Symbol before number (Prefix) Sumbol after number (Suffix)	milxZ esa Cr. Ok izR;; esa B;ank gksrk gSA fMQkYV esa izR;; esa Blank o milxZ esa ‘_CR’ gksrk gSA vki milxZ@izR;; ds fy, rhu v{kj dk iz;ksx dj ldrs gSA

ekLVj dfUQxjs’ku (Master Configuration)

·       Allow ALIASES Along with Names- ;g ;wtj dks ,d ls T;knk uke nsus dh lqfo/kk nsrk gSA fMQkYV ‘Yes’ gksrk gSA vki bls Gateway of Tally -> Display -> List of Accounts-> Capital Account dk p;u dj ns[k ldrs gSA

·       Allow Lsngusgr ALIASES along with Names - ;g ;wtj dks fdlh nwljh Hkk"kk esa uke nsus dh lqfo/kk nsrk gSA fMQkYV ‘Yes’ gksrk gSA vki bls Gateway of Tally -> Display -> List of Accounts -> Capital Account dk p;u dj ns[k ldrs gSA

Vdkm.Vl ekLVlZ (Accounts Masters) – xsVos vkWQ Vsyh ij A, L, C cVu nckus ds ckn vki ,dkmaV ekLVj esa fdlh Hkh u;s vdkmaV dks cuk ldrs gSA rFkk ogha ij F12cVu nckdj bldh dfUQxjs’ku lSV dj ldrs gSA

bUosUVªh ekLVlZ (Invrntory Masters) – xsVos vkWQ Vsyh ij IIC cVu n~ckus ds ckn vki Inventory Master esa fdlh Hkh u;s item dks cuk ldrs gSA rFkk ogha ij F12 djds mldh dfUQxjs’ku lSV dj ldrs gSA

okmpj ,.Vªh (Voucher Entry) – xsVos vkWQ Vsyh ij vdkmfUVax ckmpj ij Enter djus ds ckn fdlh Hkh Voucher ij F12 djds vki mldh configuration lSV dj ldrs gSA

vdkmfUVax okmplZ (Accounting Vouchers)

Skip Date fuekd in Create Mode	Voucher cukrs le; datedks add ;k skip dj ldrs gSA fMQkYV ‘Yes’ gksrk gSA
Use sibgle Entry mode for Pymt / Rept / contra	Bl fodYi ls vki double Accounting system dks single Accounting System esa cny ldrs gSA fMQkYV ‘Yes’ gksrk gSA
Show Cost Centre/Employee Details	blls Accounting esa Cost centre dh details o Pay-roll esa employees dh detail feyrh gSA fMQkYV ‘Yes’ gksrk gSA
Show Inventory Details	blls Voucher esa Inventory dh detail gksrh gSA fMQkYV ‘Yes’ gksrk gSA
Show Table or Bill Details for Selection	blls Voucher esa Bill wise o.kZu gksrk gSA fMQkYV ‘Yes’ gksrk gSA
Show Bill wise Details	blls Voucher esa Bill dk o.kZu gksrk gSA fMQkYV ‘Yes’ gksrk gSA
Show Ledger Current Balances	blls Voucher esa ledger dk  current balance fn[kkbZ nsrk gSA fMQkYV ‘Yes’ gksrk gSA
Show Balance as on Voucher Date	blls Voucher dh date dk current balance fn[kkbZ nsrk gSA fMQkYV ‘No’ gksrk gSA
Show Forex Gain/Loss as on Voucher Date	blls vkidks foreign currency dk Gain/loss ekywe iM+rk gSA fMQkYV ‘No’ gksrk gSA
Use Payment/Receipt as Contra	blls vki Payment/Receipt dh Contra entry dj ldrs gSA fMQkYV ‘No’ gksrk gSA
Allow Cash Accounts in Journal	lkekU;r% Cash account Journal dh lwph ughas gksrh A ge ‘Yes’ lysDV djds cash account dks pwu ldrs gSA
Use Cr/Dr instead of To/By	blesa vki To/By dh txg Cr/Dr dk iz;ksx dj ldrs gSA fMQkWYV ‘Yes’ gksrk gSA
Warn on Negative Cash Balance	;g dS’k dk negative balance gksus ij lko/kku djrk gSA fMQkYV ‘Yes’ gksrk gSA
Pre-Allocate Bills for Payment/Receipt	;g lkekU;r% fcy cukus ds ckn Payment o receipt dh tkudkjh nsrk gS] bl izfdz;k dks vki ‘Yes’ dks pqudj foijhr Hkh dj ldrs gSA fMQkYV ‘No’ gksrk gSA
Allow Expenses/Fixed Assets in Purchase Vouchers	Purchase voucher esa Purchase ls laca/kh [kpksZ dks include/exclude dj ldrs gSA fMQkWYV ‘No’ gksrk gSA
Allow Income Accounts in Sales Vouchers	blls Sales Voucher dks Income account esa include/exclude dj ldrs gSA fMQkYV ‘No’ gksrk gSA

bUosUVªh okmplZ (Inventory Vouchers)

Use Ref. Number in Stock Journal	;g izR;sd Voucher entry esa reference number Mkyus dh lqfo/kk iznku djrk gSA fMQkYV ‘No’ gksrk gSA
Allow Selection of VAT/TAX Class during Entry	;g Voucher Eksa entry ds fy, VAT/TAX class dks cukus dh lqfo/kk nsrk gSA
Warn mismatch in VAT rates	;g VAT dh nj esa varj gksus ij lko/kku djrk gSA
Warn on Negative stock Balance	;g stock dk balance fuxsfVo gksus ij lko/kku djrk gSA fMQkYV ‘Yes’ gksrk gSA
Honor Expiry Dates usage for Batches	;g izR;sd mRiknu ij expiry date nsus dh lqfo/kk nsrk gSA fMQkYV ‘No’ gksrk gSA
Show Balance as on Voucher Date	;g Voucher dh frfFk ij stock dk balance crkus dh lqfo/kk nsrk gSA fMQkYV ‘No’ gksrk gSA

Configure Invoices / Delivery Notes / Orders

Accept Supplement Details	blesa address derails, dispatch details vkfn vkrs gSA fMQkYV ‘Yes’ gksrk gSA
Use common Ledger A/c for item allocation	bles Item allocation ds le; Common ledger account dk iz;ksx gksxkA fMQkYV ‘Yes’ gksrk gSA
Use Defaults for Bill Allocations	blesa Manual alterations vFkok default setup dk iz;ksx bill allocation ds fy, gksxkA fMQkYV ‘Yes’ gksrk gSA
Use Excies Format	blesa Orders, Delivery Notes, Invoice Exise Format dk iz;ksx fd;k tk ldrk gSA fMQkYV ‘No’ gksrk gSA
Use additional Description(s) for Item Name	;g stock item esa ubZ lwpuk dks tksM+us dh lqfo/kk nsrk gSA fMQkYV ‘No’gksrk gSA
Allow separate Buyer and consignee names	;g buyer vkSj consignee name dks vyx&vyx djus dh lqfo/kk iznku djrk gSA fMQkYV ‘No’ gksrk gSA

Exporter’s Options

Specify Export shipping details	;g vkidks lHkh export o shippingls lacaf/kr docyumen-tation cukus dh lqfo/kk nsrk gSA fMQkYV ‘no’ gksrk gSA
Specify Marks & Nos / Container No.	bl lqfo/kk ls ;wtj container number o ml ij fn;s Mark dk o.kZu record dj ldrs gSA fMQkYV ‘No’ gksrk gSA

Other Options

Calculate Tax on current Sub-Total	blesa Sub_total ij VSDl dh x.kuk gksxhA fMQkWYV ‘No’ gksrk gSA
Complete accounting allocations in Order / Delivery Note	blesa Delivery note/order esa accounting dh laiw.kZ lwpuk feyrh gSaA fMQkYV ‘Yes’ gksrk gSA
Show turnover achieved with customet	;g dLVej okbt VuZ vksoj dSydqysVj djrk gSA fMQkWYV ‘No’ gksrk gSA
Allow modification of All fields during entry	blesa Delivry note/order o invoice ds izR;sd field dks cnyk tk ldrk gSa fMQkYV ‘No’ gksrk gSA
Warn on Negative stock balance	;g vkidks stock dk fuxsfVo balance gksus ij lko/kku djrk gSaA fMQkYV ‘Yes’ gksrk gSA
Honor Expiry Dates usage for Batches	blesa izR;sd mRiknu cSp ij expiry date Mkyus dh lqfo/kk izkIr gksrh gSA fMQkYV ‘Yes’ gksrk gSA
Activate ‘E1’ or ‘E2’ Transaction	blls Sale o Purchase entry ls E1, E2 form dh lqfo/kk izkIr gksrh gSA

dfUQxzs’ku (Configuration)

Print Date & Time of Report	blls izR;sd report esa date o time fizaV gksxkA fMQkYV ‘No’ gksrk gSA
Print State and PIN Code with address	blls Report esa irs ds lkFk state, country, PIN code fizaV gksxkA fMQkYV ‘No’ gksrk gSA
Stop printing Vertical Lines/Borders	blls fizafVx ds le; vertical lines fizaV gksrh gS] tYnh fizafVax ds fy, bu lines dks fizaV ugha djus dk fodYi Hkh gksrk gSA fMQkYV ‘No’ gksrk gSA
Standard Space on Top of Pages	blls izR;sd Page ds Åij List lSV gksrk gSA bl fodYi ls ge bl space dks c<+k@?kVk ldrs gSA fMQkYV 1/2 inch gSA

Setting for ‘Quick Format’

Split long names into multiple lines	;g quick formattingds fy, yEcs ukeksa dks ,d ls T;knk ykbuksa esa foHkkftr djrk gSa fMQkYV ‘No’ gksrk gSA
Split ling amts/numbers into multiple lines	;g quick formatting ds fy, yEch jde dks ,d ls T;knk ykbuksa esa foHkkftr djrk gSa fMQkYV ‘No’ gksrk gSA

Ijpst okmpj@bUok;l (Purchase Voucher/Invoice)

Purchase invoice esa title, height, width vkfn dks cnyus dk fodYi gksrk gSA

fjlhV uksV (Receipt Note)

Receipt note esa title, height, width cnyus ds fodYi gksrs gSA

ipsZt vkWMZj (Purchase Ordet)

blls Purchase order dk title, height, width cny ldrs gSA

fDoV (Quit)

blls vki Purchase printing fodYi ls ckgj vk ldrs gSA

ises.V okmpj (Payment Voucher)

;gkW vki Payment Voucher dh height, width, header vkfn dks viuh bPNkuqlkj cny ldrs gSA

lsYl bUokWbl (Sales Invoice) – blesa vki Sales Invoice dh title, height, width, margin cny ldrs gSA

fMyhojh uksV~l (Delivery Notes) - ;g vkidks delivery note, height, width o margin cnyus dh lqfo/kk nsrk gSA

lsYl vkWMZj@dksVs’ku~l ,(Sales order / Quotations) - ;g vkidks Sales order dh height, width, title o margin cnyus dh lqfo/kk nsrk gSA

fjlhV okmpj (Receipt Voucher) - ;g fodYi vkidks receipt voucher dh height, width, header, left margin cnyus dh lqfo/kk nsrk gSA

tuZy@dkSUVªk (Journal/Contra) -  ;g fodYi vkidks Journal/Contra dh height, width, top space, left space cnyus dh lqfo/kk nsrk gSA

MsfcV@dzsfMV uksV~l (Debit/Credit Notes) - ;g fodYi vkidks debit/credit ds height width dks cnyus ds lkFk gh printing o initials dh space nsus ds fy, lqfo/kk nsrk gSA

fjekbUMj ysVj (Reminder Letter) - ;g fodYi vkidks reminder letter dk format cukus] lwpuk cnyus] margin lsV djus dh lqfo/kk iznku djrk gSA

daQesZ’ku LVsVes.V~l (Confirmation Statements) ;g fodYi vkidks Confirmation statement cnyus] lwpuk cnyus o margin lSV djus dh lqfo/kk nsrk gSA

izkWDlh dfUQxzs’ku (Proxy Configuration) - ;g vkidks Proxy configuration esa enn djrk gSa vki ;gkW HTTP Server dks ‘Yes’ dj ldrs gSA

vkWVks Mk;y dfUQxzs’ku (Auto-Dial Configuration) - ;g vkidks Auto-Dial connection esa enn djrk gSA Specific Dial-up Connection dks ‘Yes’ djsa o ckn esa user name o password nsaA

vkWuykbu (Online) - ;g fodYi internet ls license ysus ij activate gksrk gSA blds Activate gksus ij vkidks Setrial number, Key o E-mali address nsuk gksxkA

vkWQykbu (Offline) - ;g fodYi offline licensing djus ij activate gksxkA blds actovate gksus ij vkidks Serial number, key o E-mail Id nsuk gksxkA

         

ctV (Budget)

izLrkouk (Introduction)

ctV fn;s x;s vkWCtsDV dh izkfIr ds mn~ns’; ls vuqlj.k (pursue) fd;s tkus okyh ikWfylh ds Vkbe ihfjvM le;kof/k ls igys rS;kj fd;k x;k foRrh; (financial), vuqekfur (around) vFkok ek=kRed (quantitative) LVsVes.V gSA

ctV (Budget)

Tally 9 vkidks fofHkUu izdkj ds ctV cukus dh lqfo/kk nsrk gSa tSls fd ekdsZfVax ctV] izkWMD’ku ctV] Realistic ctV] optimistic ctV vkfnA ctV cukus ds fy, igys vkidks F11:Features cVu xsVos vkWQ VSyh esU;w esa nckuk gksxk rFkk Accounting Features, ‘Maintain budgets and Controls dks ‘Yes’ djuk gksxkA

ctV cukuk (Creating Budget)

ctV fdz,V djus ds fy, Gateway of Tally " Accounts Info " Budget " Create dks pquus ij gesa fuEu Ldzhu fn[kkbZ nsxh %

Name - ;gkW vki ctV dk uke o vfrfjDr uke ns ldrs gSA

Under - ;gkW vki parent Budget dks pqusaxsA Default ;k iwoZ esa cus fdlh ctV dks pqu ldrs gSA

Period of Budget - ;gkW vki ctV dh vof/k crk,saxsA LVkVZ frfFk (from) ls ,.M frfFk (To) rd crkus dh vko’;drk gksrh gSA

Set/Alter Budget - ;gkW vki pqusaxs fd vkidks fdl izdkj dk ctV cukuk gSA Group Budget, Ledger Budget, Cost Centers wise budget ;k rhuksa dk feDl ctV ;s ctV vkids }kjk pqus x, Group, Ledger o Cost Center ds ‘Yes’ o ‘No’ ij fu/kkZfjr gksrs gSA ;gkW fuEu rkfydk esa fofHkUu ctVksa ds fy, pqus tkus okys Group, Ledger o Cost Centers dks crk;k tk jgk gSA

Type of Budget	Groups	Ledgers	Cost Centres
Account Group Budget	Ye	No	No
Account Ledger Budget	No	Yes	No
Cost Centre Budget	No	No	Yes
Cost Centrewise Budget of Groups	Yes	No	Yes
Cost Centrewise budget of Ledgers	No	Yes	Yes

Account Group/Budget – ctV Vscy esa Group Column dks ‘Yes’ ledger o Cost Center dks ‘No’ djsaA vc Tally vkils Account Name, Cost Center, Type o Account iwNsxkA

Accoun Name - ;gkW vkidks fdl account ij ctV cukuk gS] ;g crkuk gksxkA

Cost centre – Cost Center ds vuqlkj ctV dk allocation fd;k tk;sxkA

Type – ctV dks ‘On Closing Balances’ vFkok ‘On nett transaction’ dh rjg DyklhQkbZ fd;k tkrk gSA

On Closing Balance - ;g vkWI’ku rc mi;ksxh gksrk gS tc vkidks VªkatSD’ku ds ctk; vdkm.V~l ds Dyksftax cSysal dks ekWuhVj djus dh vko’;drk iM+rh gS] vFkkZr vki VªkatSD’ku ds eSXuhV~;wM dks utjvankt dj dsoy ctV ds fy, Qkbuy cSysal dks gh mi;ksx djrs gSA bldk mi;ksx eq[; :Ik ls yk;fcfyfVt rFkk vlsV tSls & yksu~l] MsVlZ@dzsfMVlZ vdkm.Vl ds fy, gksrk gSA

On Nett Transaction - ;g fodYi vkidks izR;sd transaction o transaction ds magnitude ij fuxjkuh j[kus ds dke vkrk gSA

Account Ledger Budget – ctV Vscy esa Ledger Column dks ‘Yes’ o Group o Cost Center dks ‘No’ djus ij Tally vkils Account Name, Cost Centre, Type o Amount iwNrk gSaA tSlk fd vki igys ns[k pqds gSA

Cost Centre Budget – ctV Vscy esa Cost Centre dks ‘Yes’ o Account o Ledger Column dks ‘No’ djus ij Tally vkils Cost Centre, Total Expenses, Total Income o Cost Centre dk Closing Balance iwNrk gSA

Cost Centre wise Budget of Grops – ctV Vscy esa Cost centre ds lkFk Group  dks Hkh ‘Yes’ djsa] Tally vkils Account group Budget o Cost Centre Budget, nksuksa dk fooj.k iwNsxkA

Cost Centrewise Budgets of Ledgers – ctV Vscy esa Cost Centre ds lkFk Ledger dks Hkh ‘yes’  djsa o Tally vkils Account Ledger Budget o cost Centre Budget, nksuksa dk fooj.k iwNsxkA

ctV esa cnyko djuk (Alter a Budget)

ctV esa cnyko ds fy, Gateway of Tally g Accounts Info g Budget gAlte dks pqusa o ftl ctV dks cnyuk gks] mls ctV dh lwph esa ls pqusa A

ctV cukrs le; tks Ldzhu vkidks ns[kus ds fy, fey jgh Fkh ogh vki ns[k ldrs gSa ijarq ;gkW ge izR;sd lwpuk dks cny ldrs gS o var esa save djus ds fy, ykxw ‘Yes’ dks pwusA

ctV dks gVkuk@feVkuk (Delete a Budget)

ctV dks gVkus ds fy, Gateway of Tally g accounts Info g budget g Alter dks pqusa o ctV ds uke dh lwph esa ls ftl ctV dks gVkuk gks mls pqusa o Alt+D nck nsaA

flusfj;ksa (Senarios)

flusfjvksa dh lgk;rk ls vki vyx&vyx dsMh’ku esa QkWjdkfLVax dh rjg ,DLisUlst ;k bUde~l dk ekWMy rS;kj djrs gSA

flusfj;ks cukuk (Create scenarios)

Gateway of Tally Ldzhu ij F11: Features cVu nck,W o Account-ing Features ds ‘Use Reversing journals & Optional Vouchers’ dks ‘Yes’ djsa o Save djsa

vc flusfjvksa fdz,’ku Ldzhu izkIr djus ds Accounts InfogScenariosgCreate dks pqusaA

flusfj;ksa fjiksVZ~l (Scenario reports)

bu fjiksVZ~l dks ns[kus ds fy, dksbZ Hkh fjiksVZ ns o Ldhu ij ‘New Column’ cVu nck;sa o “Type of Value to show’ esa scenario dk uke MkysaaA

tkWc dkWfLVax (Job Costing)

 izLrkouk (Introduction)

tkWc dkWfLVax vkWxZukbts’ku esa fd, tkus okys izR;sd  Workorder ;k Job esa iz;qDr ykxr dk fooj.k crkrk gSaA

VSyh esa tkWc dkWfLVax dks ,uscy ;k dfUQxj djuk (Enabling or Configuring Job Costing in Tally)

tkWc dkWfLVax dks esuVsu djus ds fy, vkidks VSyh 9 esa tkWc dkWfLVax QhplZ dks lsVvi djus dh vko’;drk gksrh gSA

tkWc dkWfLVax esa ekLVj cukuk (Master Creation in Job Costing)

 

;gkW ’kkVZ cukus dk mnkgj.k izLrqr gSa ’kkVZ cukus ds fy, fofHkUu Quality o color ds diMs+ Components (Buttons, sticker, collar Cuff vkfn) lIyk;j dks tkWcj dks nsuk gksxkA

bl mn~ns’; ds fy, vkidks fofHkUu izdkj ds Ledger accounts, cost center o Jobber) cukus gksxsA

Ladger Account cukuk

tkWc dkWfLVax ds fy, vki customer, suppier, sales purchaser, Income o expeses ledger cuk,WxsaA

dkWLV lsaVj cukuk (Cost Centers creation)

tkWc dkWLV lsUVj cukus ds fy, Gateway of Tally → Accounts Info → Cost Centers → Create dks pqusa o cost centre dk uke “Ready Shirts” o under esa “Primary” pqussa “Use for job Costing” dks ‘Yes’ djsaA

tkWcj cukuk (Jobber Creation)

tkWc dkWLV lsUVj ges’kk xksMkmu ls lacaf/kr gksrk gSa xksMkmu cukus ds fy, xsVos vkWQ VSyh Ldzhu esa Inventory Info → Godown → Create dks pqusaA xMkmu dk uke ‘Amar (tailor) nsa o Under esa ‘Primary’ pqusaA ‘Allow Storage of materials’ o ‘Set job/Project Name for Job Costing dks ‘Yes’ o ‘Ready Shirts’ djsaA

ckmpj Dykl o okmpj Vkbi (Vouchet Class and Voucher Type)

Job cost Voucher class esa vki izR;sd Job ds Issue o receipt material ds ckjs esa o Cost of material issue o receive ds fy, Job Cost stock Journal clsss cukrs gSA

 

Ikjpst okmpj ,.Vªh (Purchase Voucher Entry)

;gkW vkxs c<+us ls igys vkidks dqN LVkWd vkbVe] tSls & Cotton Cloth,Button, Cuff, Collar, Thread vkfn cukuk gksxkA

tkWc b’;w okmpj ,.Vªh (Job Issue Voucher Entry)

Suppler ls eky dz; djus ds ckn Jobber dks eky Issue djus ds fy, bl Voucer dks cuk;k tkrk gSA

fQfu’k~M izkWMD’ku fMyhojh okmpj ,.Vªh (Finished Production delivery Voucher Entry)

;g Voucher Jobber }kjk eky fuekZ.k ds le; cuk;k tkrk gSA

lsYl okmpj ,.Vªh (Sales Voucher Entry)

Customer dks eky csprs le; ;g Voucher cuk;k tkrk gSA ;gkW Godown tgkW ls eky cspk x;k gS] mldk uke vk;sxk & Main Location.

tkWcj pktsZt ckmpj ,.Vªh Jobber Chares Voucher Entry)

;g Voucher Jobber charges ds fy, iz;ksx gksrk gSa bldh txg vki Purchase voucher Hkh cuk ldrs gSA

tkWcj ises.V okmpj ,.Vªh (Jobber Payment Voucher Entry)

;g Voucher Jobber dks Payment djus ds fy, cuk;k tkrk gSA

tkWc dkWLV fjiksV~Zl (Job Cost Reports)

;gkW vki Godown Summary, Job wrk analysis o material consumption summary cuk ldrs gSA

fjiksVZ~l (Reports)

   izLrkouk (Intoduction)

fjiksVZ~l Qkbuy vkmViqV gksrh gS] ftldk mi;ksx vkxs ds jsQzsUl ds fy, fd;k tk ldrk gSA fjiksVZ fdlh Hkh izfdz;k dk vkmViqV gS ftlls vki vkxs tkdj analysis o refence ys ldrs gSA Tally 9 esa vki input voucher nsrs gSa o Tally Lor% gh fjiksVZ cuk ysrk gSA

vdkmfUVax fjiksV~Zl (Accounting reports)

Qkbusaf’kvy fjiksVZ ns[kus ds fy, Gateway of Tally → Reports pqusa ;k Gateway of Tally → Display dks pqusaA

Trial Balance: Traial Balance mu MsfcV o dzsfMV cdk;ksa dh ,d fyLV ;k lwph gS tks [kkrk & cgh ls fudkyh tkrh gSA okD;ksa dh vafre lwph tqM+h gqbZ vkSj feyh gqbZ “Trial Balance” dgh tkrh gSA

Balance Sheet

Balance Sheet dk vk’k; ,sls LVsVes.V ls gS tks fd ,d LisflfQd MsV ij O;olk; dh foRrh; fLFkfr dks izdV djrk gSaA

Prolfit & Loss A/C

izkWfQV o ykWl vdkm.V ,slk vdkm.V gksrk gS ftlesa lHkh xsu~l ykHk rFkk ykWlst gkfu;kW ;g irk djus ds fy, tek fd;s tkrs gS fd ykHk ls gkfu T;knk gS] ;k gkfu ls T;knk gSA

Cash Flow statement 

 dS’k dh Iykfuax rFkk daUVªksy lHkh Qkbusal QaD’kUl dk lsUVªy Iokb.V gSA

Fund Flow statement

fctusl bos.V~l rFkk VªkatSD’ku~l ;wfVykbts’ku dks vfuok;Z cuk ldrs gS rFkk Qkbusaf’kvy fjlksZlst esa c<+r cuk ldrs gSA bl rjg dh c<+r rFkk deh dks QkWyks dgk tkrk gSA FFS foRrh; Q.M ds c<+us o ?kVus dk LVsVes.V gksrk gSA blds fy, vkidks rhu statements cukus gkssaxs % (i) Statement of Changes in working capital, (ii) Fund Flow statement, (iii) Statement Showing operating profit

Q.M QkWyks LVsVes.V ofdZax dSfiVy esa cnyko dks fn[kkrk gSaA

Day Book : ;g vkidks fdlh Hkh frfFk ds Voucher crkrh gSA Gateway of Tally → Display → Day Book pqusaA

Accounts book

blds varxZr Cash/Bank Book, group summary, Ledgers, Sales Register vkfn gksrs gSA

Cash/Bank Book :

Cosh/Bank Book dk mi;ksx iSls ds fjlhV~l rFkk ises.V~l flDdksa] uksV~l] psDl] iksLVy vkWMZlZ] cSad Mªªk¶V~l bR;kfn esa] dh fjdkWfMZx ds fy, mi;ksx gksrk gSa

Ledger : ;g vkWI’ku vkidks dEiuh ds lHkh ystj dh fyLV miyC/k djkrk gSaA vki mUgsa lsysDV dj ystj ds fMVsy dks ns[k ldrs gSA blds fy, Gateway of Tally → Display → Accounts Books → Ledger dk p;u djsA fMVsy~M ystj ds fy, F1: Detailed cVu dk p;u djsa rFkk fQj ls blds dkulkbt laf{kIr :Ik ds fy, F1 : Condensed cVu nck,WA F6 : Fly Brk-Up cVu dk mi;ksx fdlh eghus ds Msyh czsd&vi ds fy, fd;k tk ldrk gSA