Nominal Account के 60 Practical Questions, Journal Entries एवं आसान Explanation | Complete Hindi Notes for Exams
May 30, 2026 2026-05-30 17:54Nominal Account के 60 Practical Questions, Journal Entries एवं आसान Explanation | Complete Hindi Notes for Exams
Nominal Account के 60 Practical Questions, Journal Entries एवं आसान Explanation हिंदी में।
1. Salary Paid ₹5,000
Entry:
Salary A/c Dr. ₹5,000
To Cash A/c ₹5,000
Explanation: Salary एक खर्च (Expense) है, इसलिए Debit हुआ। Cash गया, इसलिए Credit हुआ।
2. Rent Paid ₹3,000
Entry:
Rent A/c Dr. ₹3,000
To Cash A/c ₹3,000
Explanation: Rent व्यापार का खर्च है, इसलिए Debit हुआ। Cash कम हुआ, इसलिए Credit हुआ।
3. Electricity Bill Paid ₹1,200
Entry:
Electricity Expenses A/c Dr. ₹1,200
To Cash A/c ₹1,200
Explanation: बिजली खर्च बढ़ा (Debit), Cash कम हुआ (Credit)।
4. Commission Received ₹2,500
Entry:
Cash A/c Dr. ₹2,500
To Commission Received A/c ₹2,500
Explanation: Cash प्राप्त हुआ (Debit), Commission आय (Income) है इसलिए Credit हुआ।
5. Interest Received ₹1,000
Entry:
Cash A/c Dr. ₹1,000
To Interest Received A/c ₹1,000
Explanation: Cash आया (Debit), Interest आय है इसलिए Credit हुआ।
6. Discount Received ₹500
Entry:
Supplier A/c Dr. ₹500
To Discount Received A/c ₹500
Explanation: Discount Received लाभ (Gain) है, इसलिए Credit हुआ।
7. Bad Debts ₹800
Entry:
Bad Debts A/c Dr. ₹800
To Debtor’s A/c ₹800
Explanation: Bad Debts नुकसान (Loss) है, इसलिए Debit हुआ।
8. Advertisement Expenses Paid ₹2,000
Entry:
Advertisement A/c Dr. ₹2,000
To Cash A/c ₹2,000
Explanation: Advertisement व्यापारिक खर्च है, इसलिए Debit हुआ। Cash गया, इसलिए Credit हुआ।
9. Wages Paid ₹4,000
Entry:
Wages A/c Dr. ₹4,000
To Cash A/c ₹4,000
Explanation: Wages खर्च है, इसलिए Debit हुआ। Cash कम हुआ, इसलिए Credit हुआ।
10. Insurance Premium Paid ₹1,500
Entry:
Insurance A/c Dr. ₹1,500
To Cash A/c ₹1,500
Explanation: Insurance Premium खर्च है, इसलिए Debit हुआ।
11. Rent Received ₹4,000
Entry:
Cash A/c Dr. ₹4,000
To Rent Received A/c ₹4,000
Explanation: Cash प्राप्त हुआ (Debit), Rent Received आय है इसलिए Credit हुआ।
12. Printing Charges Paid ₹700
Entry:
Printing Charges A/c Dr. ₹700
To Cash A/c ₹700
Explanation: Printing Charges खर्च है, इसलिए Debit हुआ।
13. Interest Paid ₹900
Entry:
Interest A/c Dr. ₹900
To Cash A/c ₹900
Explanation: Interest Paid खर्च है, इसलिए Debit हुआ। Cash गया, इसलिए Credit हुआ।
14. Profit on Sale of Furniture ₹2,000
Entry:
Furniture A/c Dr. ₹2,000
To Profit on Sale of Furniture A/c ₹2,000
Explanation: Furniture बेचने पर लाभ हुआ, इसलिए Profit Account Credit हुआ।
15. Carriage Paid ₹600
Entry:
Carriage A/c Dr. ₹600
To Cash A/c ₹600
Explanation: Carriage व्यापार का खर्च है, इसलिए Debit हुआ।
16. Commission Paid ₹1,200
Entry:
Commission A/c Dr. ₹1,200
To Cash A/c ₹1,200
Explanation: Commission Paid खर्च है, इसलिए Debit हुआ।
17. Loss by Fire ₹5,000
Entry:
Loss by Fire A/c Dr. ₹5,000
To Stock A/c ₹5,000
Explanation: आग से नुकसान हुआ, इसलिए Loss Account Debit हुआ।
18. Telephone Expenses Paid ₹800
Entry:
Telephone Expenses A/c Dr. ₹800
To Cash A/c ₹800
Explanation: Telephone Expense बढ़ा (Debit), Cash कम हुआ (Credit)।
19. Discount Allowed ₹300
Entry:
Discount Allowed A/c Dr. ₹300
To Customer A/c ₹300
Explanation: Discount Allowed नुकसान (Loss) है, इसलिए Debit हुआ।
20. Royalty Received ₹2,500
Entry:
Cash A/c Dr. ₹2,500
To Royalty Received A/c ₹2,500
Explanation: Royalty आय (Income) है, इसलिए Credit हुई। Cash प्राप्त हुआ, इसलिए Debit हुआ।
21. Salary Outstanding ₹2,000
Entry:
Salary A/c Dr. ₹2,000
To Outstanding Salary A/c ₹2,000
Explanation: Salary खर्च है, इसलिए Debit हुआ। भुगतान बाकी है, इसलिए Outstanding Salary Credit हुई।
22. Rent Outstanding ₹1,500
Entry:
Rent A/c Dr. ₹1,500
To Outstanding Rent A/c ₹1,500
Explanation: Rent खर्च है, इसलिए Debit हुआ। भुगतान शेष है, इसलिए Credit हुआ।
23. Commission Received in Cash ₹3,000
Entry:
Cash A/c Dr. ₹3,000
To Commission Received A/c ₹3,000
Explanation: Cash प्राप्त हुआ (Debit), Commission आय है इसलिए Credit हुआ।
24. Interest Received by Bank ₹1,200
Entry:
Bank A/c Dr. ₹1,200
To Interest Received A/c ₹1,200
Explanation: Bank Balance बढ़ा (Debit), Interest आय है इसलिए Credit हुआ।
25. Office Expenses Paid ₹900
Entry:
Office Expenses A/c Dr. ₹900
To Cash A/c ₹900
Explanation: Office Expenses खर्च है, इसलिए Debit हुआ।
26. Travelling Expenses Paid ₹2,500
Entry:
Travelling Expenses A/c Dr. ₹2,500
To Cash A/c ₹2,500
Explanation: यात्रा खर्च बढ़ा (Debit), Cash कम हुआ (Credit)।
27. Legal Charges Paid ₹1,000
Entry:
Legal Charges A/c Dr. ₹1,000
To Cash A/c ₹1,000
Explanation: Legal Charges व्यापार का खर्च है।
28. Discount Received from Supplier ₹400
Entry:
Supplier A/c Dr. ₹400
To Discount Received A/c ₹400
Explanation: Discount Received लाभ (Gain) है, इसलिए Credit हुआ।
29. Bank Charges Deducted ₹250
Entry:
Bank Charges A/c Dr. ₹250
To Bank A/c ₹250
Explanation: Bank Charges खर्च है, इसलिए Debit हुआ।
30. Donation Given ₹1,500
Entry:
Donation A/c Dr. ₹1,500
To Cash A/c ₹1,500
Explanation: Donation व्यापार का खर्च माना गया, इसलिए Debit हुआ।
31. Commission Paid by Cheque ₹2,000
Entry:
Commission A/c Dr. ₹2,000
To Bank A/c ₹2,000
Explanation: Commission Paid खर्च है, इसलिए Debit हुआ।
32. Repair Expenses Paid ₹1,800
Entry:
Repair Expenses A/c Dr. ₹1,800
To Cash A/c ₹1,800
Explanation: Repair Expenses खर्च है, इसलिए Debit हुआ।
33. Freight Paid ₹700
Entry:
Freight A/c Dr. ₹700
To Cash A/c ₹700
Explanation: Freight एक खर्च है, इसलिए Debit हुआ।
34. Income from Investments ₹4,000
Entry:
Cash A/c Dr. ₹4,000
To Income from Investments A/c ₹4,000
Explanation: Investment Income आय है, इसलिए Credit हुई।
35. Entertainment Expenses Paid ₹600
Entry:
Entertainment Expenses A/c Dr. ₹600
To Cash A/c ₹600
Explanation: Entertainment Expenses खर्च है, इसलिए Debit हुआ।
36. Royalty Paid ₹1,200
Entry:
Royalty A/c Dr. ₹1,200
To Cash A/c ₹1,200
Explanation: Royalty Paid खर्च है, इसलिए Debit हुआ।
37. Interest on Loan Paid ₹2,500
Entry:
Interest on Loan A/c Dr. ₹2,500
To Bank A/c ₹2,500
Explanation: Loan पर दिया गया Interest खर्च है।
38. Profit on Sale of Machinery ₹5,000
Entry:
Machinery A/c Dr. ₹5,000
To Profit on Sale of Machinery A/c ₹5,000
Explanation: मशीन बेचने पर लाभ हुआ, इसलिए Profit Account Credit हुआ।
39. Carriage Inward Paid ₹800
Entry:
Carriage Inward A/c Dr. ₹800
To Cash A/c ₹800
Explanation: माल लाने का खर्च है, इसलिए Debit हुआ।
40. Miscellaneous Expenses Paid ₹350
Entry:
Miscellaneous Expenses A/c Dr. ₹350
To Cash A/c ₹350
Explanation: Miscellaneous Expenses व्यापार का खर्च है, इसलिए Debit हुआ।
41. Audit Fees Paid ₹2,000
Entry:
Audit Fees A/c Dr. ₹2,000
To Cash A/c ₹2,000
Explanation: Audit Fees व्यापार का खर्च है, इसलिए Debit हुआ। Cash गया, इसलिए Credit हुआ।
42. Postage Expenses Paid ₹500
Entry:
Postage Expenses A/c Dr. ₹500
To Cash A/c ₹500
Explanation: Postage Expenses खर्च है, इसलिए Debit हुआ।
43. Courier Charges Paid ₹300
Entry:
Courier Charges A/c Dr. ₹300
To Cash A/c ₹300
Explanation: Courier Charges व्यापारिक खर्च है।
44. Commission Earned ₹2,500
Entry:
Cash A/c Dr. ₹2,500
To Commission Earned A/c ₹2,500
Explanation: Commission Earned आय (Income) है, इसलिए Credit हुआ।
45. Bad Debts Recovered ₹1,000
Entry:
Cash A/c Dr. ₹1,000
To Bad Debts Recovered A/c ₹1,000
Explanation: पहले का नुकसान वापस मिला, इसलिए यह आय मानी जाएगी।
46. Interest on Investment Received ₹3,000
Entry:
Cash A/c Dr. ₹3,000
To Interest on Investment A/c ₹3,000
Explanation: Interest आय है, इसलिए Credit हुआ।
47. Charity Paid ₹700
Entry:
Charity A/c Dr. ₹700
To Cash A/c ₹700
Explanation: Charity एक खर्च है, इसलिए Debit हुआ।
48. Newspaper Expenses Paid ₹250
Entry:
Newspaper Expenses A/c Dr. ₹250
To Cash A/c ₹250
Explanation: Newspaper Expenses खर्च है।
49. Staff Welfare Expenses Paid ₹1,500
Entry:
Staff Welfare Expenses A/c Dr. ₹1,500
To Cash A/c ₹1,500
Explanation: कर्मचारियों के कल्याण पर किया गया खर्च Debit होगा।
50. Loss by Theft ₹4,000
Entry:
Loss by Theft A/c Dr. ₹4,000
To Stock A/c ₹4,000
Explanation: चोरी से नुकसान हुआ, इसलिए Loss Account Debit हुआ।
51. Water Bill Paid ₹600
Entry:
Water Charges A/c Dr. ₹600
To Cash A/c ₹600
Explanation: Water Bill व्यापारिक खर्च है।
52. Telephone Bill Outstanding ₹400
Entry:
Telephone Expenses A/c Dr. ₹400
To Outstanding Telephone Expenses A/c ₹400
Explanation: खर्च हुआ लेकिन भुगतान बाकी है।
53. Interest Received Outstanding ₹800
Entry:
Outstanding Interest A/c Dr. ₹800
To Interest Received A/c ₹800
Explanation: आय अर्जित हुई लेकिन अभी प्राप्त नहीं हुई।
54. Discount Allowed ₹450
Entry:
Discount Allowed A/c Dr. ₹450
To Debtor’s A/c ₹450
Explanation: Discount Allowed नुकसान (Loss) है, इसलिए Debit हुआ।
55. Profit on Sale of Old Furniture ₹3,500
Entry:
Furniture A/c Dr. ₹3,500
To Profit on Sale of Furniture A/c ₹3,500
Explanation: Furniture बेचने पर लाभ हुआ, इसलिए Credit हुआ।
56. Festival Expenses Paid ₹900
Entry:
Festival Expenses A/c Dr. ₹900
To Cash A/c ₹900
Explanation: Festival Expenses व्यापार का खर्च है।
57. Income Tax Paid ₹2,200
Entry:
Income Tax A/c Dr. ₹2,200
To Bank A/c ₹2,200
Explanation: Income Tax भुगतान खर्च के रूप में Debit किया गया।
58. Printing & Stationery Expenses Paid ₹1,000
Entry:
Printing & Stationery A/c Dr. ₹1,000
To Cash A/c ₹1,000
Explanation: Printing एवं Stationery खर्च है।
59. Loss on Sale of Machinery ₹2,500
Entry:
Loss on Sale of Machinery A/c Dr. ₹2,500
To Machinery A/c ₹2,500
Explanation: मशीन बेचने पर नुकसान हुआ, इसलिए Loss Account Debit हुआ।
60. Dividend Received ₹5,000
Entry:
Cash A/c Dr. ₹5,000
To Dividend Received A/c ₹5,000
Explanation: Dividend एक आय (Income) है, इसलिए Credit हुआ।
📌 Nominal Account Golden Rule
Debit all Expenses & Losses
Credit all Incomes & Gains
(सभी खर्चों और नुकसानों को Debit करें, तथा सभी आय और लाभ को Credit करें।) ✅
