3 Golden Rules of Accounting in Hindi
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3 Golden Rules of Accounting बिजनस में Financial Day to Day Transaction Record करने का आधार हैं।
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Journal Book
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जिस खाते में हम सभी Transaction को दर्ज करते हैं उसे
Journal Book
के रूप में जाना जाता है।
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Types of Account
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1. Personal Account
2. Real Account
3. Nominal Account
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Personal Account Rule
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Debit The Receiver (पानेवाले/ प्राप्तकर्ता)
Credit The Giver (देनेवाले/ देता)
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Real Account Rule
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Debit What Comes In (जो आता है)
Credit What Goes Out (जो जाता है)
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Nominal Account Rule
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Debit All Expenses and Losses (सभी खर्चों और नुकसान)
Credit All Income and Gains (सभी आय और लाभ)
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Debit means
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Positive (+) (सकारात्मक)
Come (आनेवाला)
Receive (प्राप्त करना)
Receiver (प्राप्त करनेवाला)
Deposit (जमा करना)
Increasing (बढना या बढ़ रहा है)
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Credit
means
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Negative (-) (नकारात्मक)
Go (जानेवाला)
Give (देना)
Giver (देनेवाला)
Withdraw (निकालना या लेना)
Decreasing (घटना या घट रहा है)
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