Ledger, Trial Balance, Profit & Loss, Balance Sheet – Accounting ke Pillars
Accounting seekhne wale har vyakti ko yeh 4 pillars samajhna zaroori hai. Yeh aapko sirf number likhna hi nahi, balki poore business ki financial health samajhne ki taqat dete hain.
1. Ledger – Har Transaction ka Master Record
Ledger Kya Hota Hai?
Journal entry ke baad sabhi transactions ko account-wise record karna padta hai – is record ko hi Ledger kehte hain.
Ledger Ki Jarurat Kyu?
- Ye batata hai har account ka current balance kya hai
- Kaunse kharche hue, kaunse income aayi
- Kitna paisa kis customer/vendor se lena ya dena hai
Ledger Kaise Banate Hain?
Har account ka ek page hota hai – usme debit aur credit side hoti hai. Journal entries ko account wise transfer karte hain.
Ram’s A/c
-------------------------
Debit | Credit
10,000 (Dr) |
| 5,000 (Cr)
-------------------------
Balance Dr 5,000
2. Trial Balance – Sab Kuch Sahi Chal Raha Hai?
Trial Balance Kya Hai?
Ye ek summary hai jisme saare ledger accounts ke balances ek jagah likhe jaate hain – debit aur credit ke format me.
Jarurat Kyu Hai?
- Check karne ke liye ki sab ledger sahi tally ho rahe hain ya nahi
- Ye aage ke reports banane ka base hai
Kaise Banate Hain?
Sabhi ledger accounts ka closing balance nikal ke, unhe debit ya credit side me likh dete hain. Total dono side ka equal hona chahiye.
Trial Balance ------------------------------- Account Dr Cr Cash A/c 10,000 Ram A/c 5,000 Sales A/c 15,000 ------------------------------- Total 15,000 15,000
3. Profit & Loss Account – Munafa Ya Nuksaan?
P&L Statement Kya Hai?
Is report me business ki income aur expenses likhe jaate hain – jisse yeh pata chalta hai ki business me profit hua ya loss.
Jarurat Kyu Hai?
- Business ki performance ka analysis
- Tax filing ke liye
- Investor ya bank ko report dikhane ke liye
Kaise Banate Hain?
Nominal accounts (Income & Expense) ko uthate hain – aur compare karte hain:
Profit & Loss A/c
----------------------------
Income | Expense
Sales: ₹30,000 | Rent: ₹5,000
| Salary: ₹10,000
----------------------------
Profit: ₹15,000
4. Balance Sheet – Business ki Report Card
Balance Sheet Kya Hai?
Yeh report batati hai ki business ke paas kya Assets hain, kya Liabilities hain, aur uska Net Worth kya hai.
Jarurat Kyu Hai?
- Financial health jaane ke liye
- Loan lene ya investor ko dikhane ke liye
- Company ka value samajhne ke liye
Kaise Banate Hain?
Ledger aur trial balance ke data se assets aur liabilities ko alag alag classify karte hain.
Balance Sheet (As on 31-Mar-2025) -------------------------------------- Assets | Liabilities Cash: ₹10,000 | Loan: ₹5,000 Stock: ₹8,000 | Creditors: ₹3,000 Furniture: ₹7,000 | Capital: ₹17,000 -------------------------------------- Total: ₹25,000 | Total: ₹25,000
Conclusion
Ledger se transactions track karte hain,
Trial Balance se verify karte hain,
Profit & Loss se performance samajhte hain,
Aur Balance Sheet se financial position dikhate hain.
Agar aap accounting ka sach-much master banna chahte hain, toh in 4 pillars ko practically samajhna aur banana seekhna zaroori hai.
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