JOURNAL Entries
In Simple Language
Accounting Ki Basic Kitab: Journal
Journal ko accounting ki basic kitab kaha jata hai. Isse Book of Prime Entry ya Day Book bhi kehte hain. Traders apne roz ke saare transactions isme likhte hain. Transactions ko Journal mein likhne ko Journalising kehte hain.
Journal Ka Matlab:
Journal ek primary account book hai jisme sabse pehle transactions ko time ke hisaab se record kiya jata hai, matlab jaise jaise hote hain waise waise. Yeh entries accounting vouchers se aati hain, jo cash memos, invoices, purchase bills jaise documents par based hoti hain.
Journal se business par transactions ka effect dekhna asaan ho jata hai. Har transaction mein date, jis account ko debit ya credit karna hai, ledger page number (Ledger Folio), aur debit-credit amounts likhe hote hain. Journal mein likhi hui entry ko Journal Entry kehte hain, aur is entry ko Ledger mein transfer karne ko Posting kehte hain.
Journal Ke Terms:
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Term
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Meaning
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Books of Original Entry
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Journal ko isliye kehte hain kyunki yeh sabse pehle transactions ko record karta hai, phir Ledger mein transfer hota hai.
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Journal Entry
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Journal mein likhi hui entry.
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Journalising
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Transaction ko Journal mein likhne ka process.
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Posting
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Journal entry ko Ledger account mein transfer karna.
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Journal Ki Characteristics:
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Characteristic
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Details
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1. Chronological Order
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Roz ke transactions ko time order mein rakhta hai.
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2. Book of Original Entry
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Original entry book hai, Ledger se pehle likha jata hai.
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3. Double Entry System
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Debit aur credit dono aspects ko record karta hai.
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4. Complete Details
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Har transaction ki complete details ek entry mein hoti hain.
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5. Journalising
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Transaction ko Journal mein record karna.
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Journal Ke Fayde:
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Fayda
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Details
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1. Chronological Order
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Transactions ko hone ke time ke hisaab se likhta hai, date-wise records milte hain.
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2. Kam Galti
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Debit aur credit amounts side-by-side likhne se errors kam hote hain.
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3. Transaction Ki Explanation
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Har entry ke sath narration hoti hai jo transaction ko samajhne mein madad karti hai.
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4. Ledger Posting Asaan
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Debit aur Credit clearly mark hone se Ledger mein post karna asaan hota hai.
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5. Galti Pakadne Mein Madad
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Trial balance mismatch hone par errors locate karna asaan hota hai.
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Journal Ki Limitations:
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Limitation
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Details
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1. Badi Transactions Ke Liye Nahi
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Bahut saare transactions hone par Journal use karna mushkil ho sakta hai. Isliye special Journals banate hain.
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2. Simple Nahi
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Transactions ko sahi tarike se record karne ke liye accounting knowledge chahiye.
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3. Cash Balance Nahi Dikhata
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Cash balance jaanne ke liye Ledger mein post karna padta hai, jo time-consuming hai.
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4. Ledger Ka Substitute Nahi
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Journal sirf transactions ko record karta hai, Ledger detailed information provide karta hai.
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Journal Ka Format:
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Date
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Particulars
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L.F.
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Dr. Amount (Rs.)
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Cr. Amount (Rs.)
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Columns Ka Matlab:
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Column
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Description
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1. Date
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Transaction ki date likhte hain.
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2. Particulars
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Dono accounts ka naam likhte hain jo affected hain. Debit wale account ke saath ‘Dr.’ likhte hain aur Credit wale account ke saath ‘To’ likhte hain.
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3. Ledger Folio (L.F.)
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Ledger page number jahan amount post hoga.
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4. Dr. Amount (Rs.)
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Debited amount likhte hain.
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5. Cr. Amount (Rs.)
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Credited amount likhte hain.
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Note: Ledger Folio (L.F.) column posting ke time bharte hain.
Journalising Ke Steps:
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Step
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Description
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1. Accounts Identify Karna
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Transaction mein kaunse accounts affect ho rahe hain.
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2. Nature Samajhna
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Accounts kis type ke hain (Asset, Liability, etc.).
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3. Debit/Credit Decide Karna
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Debit aur credit rules apply karna.
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4. Amount Decide Karna
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Kitna debit aur credit hoga.
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5. Date Likhe
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Transaction ki date likhna.
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6. Debit Entry Likhe
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Debit account ka naam aur amount likhna.
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7. Credit Entry Likhe
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Credit account ka naam aur amount likhna.
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8. Narration Likhe
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Transaction ka short description likhna.
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9. Line Kheenchte
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Ek entry ko alag dikhane ke liye line kheechna.
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Debit aur Credit Ke Rules:
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Account Type
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Debit (Increase/Decrease)
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Credit (Increase/Decrease)
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Assets
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Increase (↑)
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Decrease (↓)
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Liabilities
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Decrease (↓)
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Increase (↑)
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Capital
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Decrease (↓)
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Increase (↑)
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Revenue
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Decrease (↓)
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Increase (↑)
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Expense
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Increase (↑)
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Decrease (↓)
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Journal Columns Example:
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Date
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Particulars
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L.F.
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Dr. Amount (Rs.)
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Cr. Amount (Rs.)
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2013 May
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Cash A/c
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53
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2,500
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To Mohan
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37
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2,500
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(Being the cash received from Mohan in payment of the amount due from him)
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Explanation:
- 53 is the folio/page number in the Cash Account ledger jahan Rs.2,500 post hoga.
- 37 is the folio/page number in Mohan’s Account ledger jahan Rs.2,500 post hoga.
Examples:
Example 1: Shri Dutta ne business shuru kiya aur Rs.1,00,000 capital cash mein diya.
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Date
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Particulars
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L.F.
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Dr. Amount (Rs.)
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Cr. Amount (Rs.)
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Cash A/c
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1,00,000
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To Dutta’s Capital A/c
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1,00,000
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(Being the amount invested in business)
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Reason for Debit and Credit:
- Cash Account: Debit kyunki cash aaya (Asset increase).
- Capital Account: Credit kyunki capital badha (Capital increase).
Example 2: Raj Furniture se Rs.10,000 mein furniture kharida aur cash mein payment kiya.
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Date
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Particulars
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L.F.
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Dr. Amount (Rs.)
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Cr. Amount (Rs.)
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Furniture A/c
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10,000
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To Cash A/c
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10,000
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(Being the furniture purchased against cash)
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Reason for Debit and Credit:
- Furniture Account: Debit kyunki furniture aaya (Asset increase).
- Cash Account: Credit kyunki cash gaya (Asset decrease).
Example 3: Rs.3,000 rent cash mein pay kiya.
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Date
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Particulars
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L.F.
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Dr. Amount (Rs.)
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Cr. Amount (Rs.)
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Rent A/c
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3,000
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To Cash A/c
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3,000
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(Being the rent paid in cash)
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Reason for Debit and Credit:
- Rent Account: Debit kyunki expense badha (Expense increase).
- Cash Account: Credit kyunki cash gaya (Asset decrease).
Example 4: Rs.50,000 mein goods cheque se kharide.
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Date
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Particulars
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L.F.
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Dr. Amount (Rs.)
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Cr. Amount (Rs.)
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Purchases A/c
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50,000
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To Bank A/c
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50,000
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(Being the goods purchased and issued cheque)
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Reason for Debit and Credit:
- Purchases Account: Debit kyunki goods kharide (Expense increase).
- Bank Account: Credit kyunki cheque se payment (Asset decrease).
Umeed Hai:
Umeed hai yeh explanation ab aur bhi clear ho gaya hoga tables ke through!
