Ledger Creation :
May 11, 2026 2026-09-01 11:11Ledger Creation :
GENERAL LEDGER
- General Ledger क्या है?
Ledger किसी एक Account का पूरा हिसाब होता है।
Example:
Ramesh से जितने भी लेन-देन हुए → Ramesh Ledger
2. Group क्या है?
Accounts की Category को Group कहते हैं।
Example:
Cash → Cash-in-Hand
Furniture → Fixed Assets
Ramesh → Sundry Debtors
3. Under Group क्या है?
Ledger किस Group के अंदर आएगा, उसे Under कहते हैं।
Example:
Ledger: Ramesh
Under: Sundry Debtors
Ledger: SBI Bank
Under: Bank Accounts
4. Opening Balance क्या है?
शुरुआत में Account में मौजूद Balance को Opening Balance कहते हैं।
Example:
1 April को Cash ₹20,000 है →
Opening Balance = ₹20,000
5. Dr. और Cr. क्या है?
Dr. = Debit
Cr. = Credit
Ledger में दो Side होती हैं:
Dr. | Cr. |
Debit | Credit |
Example:
Cash आया → Dr.
Cash गया → Cr.
याद रखने की Trick
Ledger = किसका हिसाब?
Group = कौन-सी Category?
Under = किस Group में?
Opening Balance = शुरुआत का Balance
Dr. = Debit | Cr. = Credit
Direct Expense & Indirect Expense
- Direct Expense क्या होता है?
जो खर्च माल खरीदने, बनाने या तैयार करने में सीधे लगता है, उसे Direct Expense कहते हैं।
Formula:
👉 माल की Cost से Directly जुड़ा खर्च = Direct Expense
Examples:
- Wages – मजदूरी
- Freight Inward – माल लाने का खर्च
- Carriage Inward – माल लाने का भाड़ा
- Loading Charges – माल चढ़ाने का खर्च
- Unloading Charges – माल उतारने का खर्च
- Factory Electricity – फैक्ट्री की बिजली
- Factory Rent – फैक्ट्री का किराया
- Manufacturing Expenses – माल बनाने का खर्च
- Import Duty – आयात शुल्क
- Indirect Expense क्या होता है?
जो खर्च Business को चलाने में लगता है लेकिन माल की Cost से सीधे जुड़ा नहीं होता, उसे Indirect Expense कहते हैं।
Formula:
👉 Business चलाने का खर्च = Indirect Expense
Examples:
- Salary – वेतन
- Office Rent – ऑफिस का किराया
- Electricity Bill – बिजली बिल
- Telephone Bill – टेलीफोन बिल
- Internet Bill – इंटरनेट बिल
- Advertisement – विज्ञापन
- Printing & Stationery – प्रिंटिंग का खर्च
- Insurance – बीमा
- Bank Charges – बैंक चार्ज
- Travelling Expenses – यात्रा खर्च
- Repair & Maintenance – मरम्मत खर्च
- Depreciation – मूल्यह्रास
🧠 सबसे आसान Trick
Direct = माल तक का खर्च
Indirect = Business चलाने का खर्च
Direct Income & Indirect Income
- Direct Income क्या होता है?
जो आय Business के मुख्य काम से सीधे प्राप्त होती है, उसे Direct Income कहते हैं।
Formula:
👉 मुख्य Business Activity से होने वाली Income = Direct Income
Examples:
- Manufacturing Business में तैयार माल बेचने से Income
- Job Work से प्राप्त Income
- Service Business में Service देने से प्राप्त Income
- Labour/Production Work से प्राप्त Income
Example:
अगर किसी Computer Service Center ने Computer Repair की Service देकर ₹5,000 कमाए → Direct Income
- Indirect Income क्या होता है?
जो आय Business के मुख्य काम के अलावा किसी अन्य स्रोत से प्राप्त होती है, उसे Indirect Income कहते हैं।
Formula:
👉 मुख्य Business के अलावा मिलने वाली Income = Indirect Income
Examples:
- Interest Received – ब्याज प्राप्त
- Commission Received – कमीशन प्राप्त
- Rent Received – किराया प्राप्त
- Discount Received – छूट प्राप्त
- Profit on Sale of Asset – Asset बेचने पर लाभ
- Dividend Received – Dividend प्राप्त
Example:
Business ने Bank में पैसा रखा और ₹2,000 Interest मिला → Indirect Income
🧠 सबसे आसान Trick
Direct Income = Main Business से Income
Indirect Income = Other Sources से Income
Ledger का Group Under कैसे पहचानें?
Ledger का नाम देखकर नहीं, उसका काम देखकर Group Under चुनें।
अगर Ledger है… | तो Group Under |
💵 Cash | Cash-in-Hand |
🏦 Bank Account | Bank Accounts |
👤 Customer से पैसा लेना है | Sundry Debtors |
🏢 Supplier को पैसा देना है | Sundry Creditors |
🏠 Furniture, Building, Computer | Fixed Assets |
👨💼 मालिक का पैसा | Capital Account |
🛒 माल की खरीद | Purchase Accounts |
🛍️ माल की बिक्री | Sales Accounts |
💰 माल से जुड़ा खर्च | Direct Expenses |
🧾 Business चलाने का खर्च | Indirect Expenses |
📈 Main Business से Income | Direct Incomes |
💵 अन्य स्रोत से Income | Indirect Incomes |
💳 Loan लिया है | Loans (Liability) |
📋 Outstanding Expense | Current Liabilities |
💰 Advance दिया है | Current Assets |
🔑 याद रखने की Trick
लेना है → Debtor
देना है → Creditor
माल खरीदना → Purchase
माल बेचना → Sales
माल पर खर्च → Direct Expense
Business पर खर्च → Indirect Expense
मुख्य काम की Income → Direct Income
दूसरी Income → Indirect Income
Business की चीज → Fixed Asset
मालिक का पैसा → Capital
Cash → Cash-in-Hand
Bank → Bank Accounts
✍️ Example से समझें
- Rahul से ₹20,000 लेना है
→ Rahul = Sundry Debtors - Amit को ₹15,000 देना है
→ Amit = Sundry Creditors - Shop का Rent देना है
→ Rent = Indirect Expenses - माल लाने का Freight देना है
→ Freight Inward = Direct Expenses - Computer खरीदा
→ Computer = Fixed Assets - माल ₹50,000 का खरीदा
→ Purchase = Purchase Accounts - माल ₹70,000 का बेचा
→ Sales = Sales Accounts
👉 Golden Rule:
“Ledger किस चीज़ से संबंधित है, पहले यह पहचानो → फिर उसका Group Under चुनो।”
Ledger Group
निर्देश: नीचे दिए गए Ledger को देखकर उसका सही Group Under लिखिए।
No. | Ledger Name | Group Under |
1 | Ram | ? |
2 | SBI Bank | ? |
3 | Furniture | ? |
4 | Salary | ? |
5 | Sales | ? |
6 | Purchase | ? |
7 | Cash | ? |
8 | Capital | ? |
9 | Commission Received | ? |
10 | Rent | ? |
11 | Amit Traders | ? |
12 | Machinery | ? |
13 | Wages | ? |
14 | Interest Received | ? |
15 | Advertisement | ? |
16 | Building | ? |
17 | Mohan & Sons | ? |
18 | Freight Inward | ? |
19 | Office Electricity | ? |
20 | Bank Loan | ? |
21 | Computer | ? |
22 | Carriage Inward | ? |
23 | Discount Received | ? |
24 | Insurance | ? |
25 | Ravi | ? |
Ledger + Group Under + Narration
No. | Ledger | Group Under | Narration |
1 | Ram | Sundry Debtors | Being amount received from Ram. |
2 | SBI Bank | Bank Accounts | Being amount deposited into SBI Bank. |
3 | Furniture | Fixed Assets | Being furniture purchased for business use. |
4 | Salary | Indirect Expenses | Being salary paid to staff. |
5 | Sales | Sales Accounts | Being goods sold to customer. |
6 | Purchase | Purchase Accounts | Being goods purchased for business. |
7 | Cash | Cash-in-Hand | Being cash received in business. |
8 | Capital | Capital Account | Being capital introduced by proprietor. |
9 | Commission Received | Indirect Incomes | Being commission received by business. |
10 | Rent | Indirect Expenses | Being office/shop rent paid. |
11 | Amit Traders | Sundry Creditors | Being amount paid to Amit Traders. |
12 | Machinery | Fixed Assets | Being machinery purchased for business use. |
13 | Wages | Direct Expenses | Being wages paid for production work. |
14 | Interest Received | Indirect Incomes | Being interest received by business. |
15 | Advertisement | Indirect Expenses | Being advertisement expenses paid. |
16 | Building | Fixed Assets | Being building purchased for business use. |
17 | Mohan & Sons | Sundry Creditors | Being amount payable to Mohan & Sons. |
18 | Freight Inward | Direct Expenses | Being freight paid for bringing goods. |
19 | Office Electricity | Indirect Expenses | Being office electricity bill paid. |
20 | Bank Loan | Loans (Liability) | Being bank loan received for business. |
21 | Computer | Fixed Assets | Being computer purchased for office use. |
22 | Carriage Inward | Direct Expenses | Being carriage paid for bringing goods. |
23 | Discount Received | Indirect Incomes | Being discount received from supplier. |
24 | Insurance | Indirect Expenses | Being insurance premium paid for business. |
25 | Ravi | Sundry Debtors | Being amount received from Ravi. |
⚠️ ध्यान रखें: Narration actual transaction के अनुसार बदलता है। ऊपर दिए गए narrations practice के लिए हैं।