Journal Entry (ROJNAMANCHA)

Hisab likhane ki mul pustak journal hai isaka nam farancici shabd ke “jour” se bana hai jiska arth Hai day book isme byapare ke partidin ke sodo ke suchi likhi jati hai.                                                                             Far met of Journal Entry                                      

Date                Particular         Ladgers/Follow                       Amaunt

                                                                                    Dr                                Cr

Journal Entry-jis bahi me samast byaparik len den ko sarvpartham subyvasthit dhangh se likha jata hai use rojnamncha kahte hai.

Accouinting- Accounting ak aasi kala hai jiske antargat byapar se jude labha our hani  ke khatir tatha byapar ke aarthik sthiti ka pata  lagan eke leye kiya jata hai.                                  Journal Entry-partidin ka lekha –jokha.

DATE- Rojnamncha me len den ke varsha sahit tithi likhi jati hai . sabse pahale vars uske bad mahena last me tithi likhate hai

PARTICULAR- (vivradh)- yah do layino me likha jata hai pahali laen me dabit  lekin pahali laen me khata ka nam likhane ke bad dabit ka suchhamrup dr lekhate hai tatha dusari lain me credit ka suchhamrup cr likhate hai usake bad khata ka nam likhate hai kyoki jab ak khata dabit hai to dusara apane aap credit ho jata hai .

LEAGER FELLOW- pirist sankhaya khata yah khana chhota hota banaya jata hai kyoki isame khata nahi khate ke us pirist ki sankhaya likhi jaji hai jis par ki yah khata likha jata hai

AMOUNT-(rasi)-isa khane ko do bhago me bat dete hai pahle khane me dabit tatha dusare khane me credit likhate hai  dabit tatha credit ka amaunt barabar hota hai .

CARRIED FORWORD OR BROUGHT FORWORD-

CARRIED   FARWORD                                            BROUGHT FARWORD

1-SUCHHAMRUP C/F                                    1- KA SUCHHAMRUP B/F

2-artha aage le jaya gaya                                    2- pichhe se laya gaya.

Name – Satyanam Nirala

Roll No. - 7800708347