Accounting Kya Hai? – Ek Beginner Guide Jo Har Vyakti Ko Samajhni Chahiye

Accounting yaani "Lekha-Jokha" ek aisi kala hai jiske bina koi bhi business ya organization chal hi nahi sakta.

1. Accounting ka Matlab Kya Hota Hai?

Accounting ka matlab hai paison ka record rakhna – kitna paisa aaya, kahaan gaya, aur ab kitna bacha. Ye system har vyakti, business aur sarkari sanstha ke liye zaroori hai.

"Accounting is the language of business" – Warren Buffett

2. Accounting Ki Zarurat Kyu Padti Hai?

• Business me paisa ka record rakhne ke liye
• Profit aur loss samajhne ke liye
• Tax file karne ke liye
• Loan lene ke liye financial proof dena hota hai

3. Accounting ke Basic Concepts

Accounting sikhne ke liye kuch basic concepts samajhna zaroori hai:

• Assets: Jo cheezein aapke paas hain (jaise cash, property)
• Liabilities: Aapki zimmedariyaan (jaise loan, udhaar)
• Capital: Owner ne business me jo paisa lagaya
• Income: Jo paisa kamaaya
• Expenses: Jo paisa kharch kiya

4. Double Entry System Kya Hota Hai?

Accounting ka sabse basic principle hai Double Entry System – iska matlab hai har transaction ke do pehlu hote hain: Debit aur Credit.

Example: Agar aapne ₹1000 cash me saman becha, to:

• Cash (Asset) – Debit
• Sales (Income) – Credit

5. Accounting Software aur Manual Accounting

Aajkal Tally, Busy, QuickBooks jaise software use hote hain, par accounting ka basic manual bhi samajhna chahiye – taki aapko asli system ki samajh ho.

6. Next Kya Seekhein?

Agli blog me hum seekhenge:

• Journal Entry kya hoti hai
• Ledger kaise banate hain
• Trial Balance aur Balance Sheet kya hoti hai

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