{"id":7709,"date":"2023-09-05T17:38:31","date_gmt":"2023-09-05T12:08:31","guid":{"rendered":"https:\/\/aiyoit.com\/tutorial\/?p=7709"},"modified":"2023-10-26T09:38:03","modified_gmt":"2023-10-26T04:08:03","slug":"accounting-terms-and-rules-in-tally-erp-9","status":"publish","type":"post","link":"https:\/\/aiyoit.com\/tutorial\/accounting-terms-and-rules-in-tally-erp-9\/","title":{"rendered":"Accounting Terms and Rules in Tally ERP 9"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"7709\" class=\"elementor elementor-7709\">\n\t\t\t\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-cecb362 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cecb362\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-59bb5c63\" data-id=\"59bb5c63\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-78de2a4e elementor-shape-circle elementor-grid-0 e-grid-align-center elementor-widget elementor-widget-social-icons\" data-id=\"78de2a4e\" data-element_type=\"widget\" data-widget_type=\"social-icons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.13.3 - 28-05-2023 *\/\n.elementor-widget-social-icons.elementor-grid-0 .elementor-widget-container,.elementor-widget-social-icons.elementor-grid-mobile-0 .elementor-widget-container,.elementor-widget-social-icons.elementor-grid-tablet-0 .elementor-widget-container{line-height:1;font-size:0}.elementor-widget-social-icons:not(.elementor-grid-0):not(.elementor-grid-tablet-0):not(.elementor-grid-mobile-0) .elementor-grid{display:inline-grid}.elementor-widget-social-icons .elementor-grid{grid-column-gap:var(--grid-column-gap,5px);grid-row-gap:var(--grid-row-gap,5px);grid-template-columns:var(--grid-template-columns);justify-content:var(--justify-content,center);justify-items:var(--justify-content,center)}.elementor-icon.elementor-social-icon{font-size:var(--icon-size,25px);line-height:var(--icon-size,25px);width:calc(var(--icon-size, 25px) + (2 * var(--icon-padding, .5em)));height:calc(var(--icon-size, 25px) + (2 * var(--icon-padding, .5em)))}.elementor-social-icon{--e-social-icon-icon-color:#fff;display:inline-flex;background-color:#69727d;align-items:center;justify-content:center;text-align:center;cursor:pointer}.elementor-social-icon i{color:var(--e-social-icon-icon-color)}.elementor-social-icon svg{fill:var(--e-social-icon-icon-color)}.elementor-social-icon:last-child{margin:0}.elementor-social-icon:hover{opacity:.9;color:#fff}.elementor-social-icon-android{background-color:#a4c639}.elementor-social-icon-apple{background-color:#999}.elementor-social-icon-behance{background-color:#1769ff}.elementor-social-icon-bitbucket{background-color:#205081}.elementor-social-icon-codepen{background-color:#000}.elementor-social-icon-delicious{background-color:#39f}.elementor-social-icon-deviantart{background-color:#05cc47}.elementor-social-icon-digg{background-color:#005be2}.elementor-social-icon-dribbble{background-color:#ea4c89}.elementor-social-icon-elementor{background-color:#d30c5c}.elementor-social-icon-envelope{background-color:#ea4335}.elementor-social-icon-facebook,.elementor-social-icon-facebook-f{background-color:#3b5998}.elementor-social-icon-flickr{background-color:#0063dc}.elementor-social-icon-foursquare{background-color:#2d5be3}.elementor-social-icon-free-code-camp,.elementor-social-icon-freecodecamp{background-color:#006400}.elementor-social-icon-github{background-color:#333}.elementor-social-icon-gitlab{background-color:#e24329}.elementor-social-icon-globe{background-color:#69727d}.elementor-social-icon-google-plus,.elementor-social-icon-google-plus-g{background-color:#dd4b39}.elementor-social-icon-houzz{background-color:#7ac142}.elementor-social-icon-instagram{background-color:#262626}.elementor-social-icon-jsfiddle{background-color:#487aa2}.elementor-social-icon-link{background-color:#818a91}.elementor-social-icon-linkedin,.elementor-social-icon-linkedin-in{background-color:#0077b5}.elementor-social-icon-medium{background-color:#00ab6b}.elementor-social-icon-meetup{background-color:#ec1c40}.elementor-social-icon-mixcloud{background-color:#273a4b}.elementor-social-icon-odnoklassniki{background-color:#f4731c}.elementor-social-icon-pinterest{background-color:#bd081c}.elementor-social-icon-product-hunt{background-color:#da552f}.elementor-social-icon-reddit{background-color:#ff4500}.elementor-social-icon-rss{background-color:#f26522}.elementor-social-icon-shopping-cart{background-color:#4caf50}.elementor-social-icon-skype{background-color:#00aff0}.elementor-social-icon-slideshare{background-color:#0077b5}.elementor-social-icon-snapchat{background-color:#fffc00}.elementor-social-icon-soundcloud{background-color:#f80}.elementor-social-icon-spotify{background-color:#2ebd59}.elementor-social-icon-stack-overflow{background-color:#fe7a15}.elementor-social-icon-steam{background-color:#00adee}.elementor-social-icon-stumbleupon{background-color:#eb4924}.elementor-social-icon-telegram{background-color:#2ca5e0}.elementor-social-icon-thumb-tack{background-color:#1aa1d8}.elementor-social-icon-tripadvisor{background-color:#589442}.elementor-social-icon-tumblr{background-color:#35465c}.elementor-social-icon-twitch{background-color:#6441a5}.elementor-social-icon-twitter{background-color:#1da1f2}.elementor-social-icon-viber{background-color:#665cac}.elementor-social-icon-vimeo{background-color:#1ab7ea}.elementor-social-icon-vk{background-color:#45668e}.elementor-social-icon-weibo{background-color:#dd2430}.elementor-social-icon-weixin{background-color:#31a918}.elementor-social-icon-whatsapp{background-color:#25d366}.elementor-social-icon-wordpress{background-color:#21759b}.elementor-social-icon-xing{background-color:#026466}.elementor-social-icon-yelp{background-color:#af0606}.elementor-social-icon-youtube{background-color:#cd201f}.elementor-social-icon-500px{background-color:#0099e5}.elementor-shape-rounded .elementor-icon.elementor-social-icon{border-radius:10%}.elementor-shape-circle .elementor-icon.elementor-social-icon{border-radius:50%}<\/style>\t\t<div class=\"elementor-social-icons-wrapper elementor-grid\">\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-facebook elementor-animation-buzz elementor-repeater-item-01b5564\" href=\"https:\/\/www.facebook.com\/aiyoit\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Facebook<\/span>\n\t\t\t\t\t\t<i class=\"fab fa-facebook\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-instagram elementor-animation-buzz elementor-repeater-item-8a90b95\" href=\"https:\/\/www.instagram.com\/aiyoitns\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Instagram<\/span>\n\t\t\t\t\t\t<i class=\"fab fa-instagram\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-youtube elementor-animation-buzz elementor-repeater-item-567c5bb\" href=\"https:\/\/www.youtube.com\/channel\/UCiagcH73PZUdTzRySS8Axig\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Youtube<\/span>\n\t\t\t\t\t\t<i class=\"fab fa-youtube\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-cdcbcbd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cdcbcbd\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-83fbad6\" data-id=\"83fbad6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0ff18a4 elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"0ff18a4\" data-element_type=\"widget\" data-settings=\"{&quot;exclude_headings_by_selector&quot;:&quot;.comment-container , .smart-post&quot;,&quot;headings_by_tags&quot;:[&quot;h2&quot;,&quot;h3&quot;,&quot;h4&quot;,&quot;h5&quot;,&quot;h6&quot;],&quot;marker_view&quot;:&quot;numbers&quot;,&quot;minimize_box&quot;:&quot;yes&quot;,&quot;minimized_on&quot;:&quot;tablet&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor-pro - v3.10.1 - 09-01-2023 *\/\n.elementor-widget-table-of-contents .elementor-toc__header-title{color:var(--header-color)}.elementor-widget-table-of-contents.elementor-toc--collapsed .elementor-toc__toggle-button--collapse,.elementor-widget-table-of-contents:not(.elementor-toc--collapsed) .elementor-toc__toggle-button--expand{display:none}.elementor-widget-table-of-contents .elementor-widget-container{min-height:var(--box-min-height);border:var(--box-border-width,1px) solid var(--box-border-color,#a4afb7);border-radius:var(--box-border-radius,3px);background-color:var(--box-background-color);transition:min-height .4s;overflow:hidden}.elementor-toc__header{display:flex;align-items:center;justify-content:space-between;padding:var(--box-padding,20px);background-color:var(--header-background-color);border-bottom:var(--separator-width,1px) solid var(--box-border-color,#a4afb7)}.elementor-toc__header-title{font-size:18px;margin:0;color:var(--header-color)}.elementor-toc__toggle-button{cursor:pointer;display:inline-flex}.elementor-toc__toggle-button i{color:var(--toggle-button-color)}.elementor-toc__toggle-button svg{height:1em;width:1em;fill:var(--toggle-button-color)}.elementor-toc__spinner-container{text-align:center}.elementor-toc__spinner{font-size:2em}.elementor-toc__spinner.e-font-icon-svg{height:1em;width:1em}.elementor-toc__body{padding:var(--box-padding,20px);max-height:var(--toc-body-max-height);overflow-y:auto}.elementor-toc__body::-webkit-scrollbar{width:7px}.elementor-toc__body::-webkit-scrollbar-thumb{background-color:#c2cbd2;border-radius:10px}.elementor-toc__list-wrapper{list-style:none;padding:0}.elementor-toc__list-item{margin-bottom:.5em}.elementor-toc__list-item.elementor-item-active{font-weight:700}.elementor-toc__list-item .elementor-toc__list-wrapper{margin-top:.5em;margin-left:var(--nested-list-indent,1em)}.elementor-toc__list-item-text:hover{color:var(--item-text-hover-color);-webkit-text-decoration:var(--item-text-hover-decoration);text-decoration:var(--item-text-hover-decoration)}.elementor-toc__list-item-text.elementor-item-active{color:var(--item-text-active-color);-webkit-text-decoration:var(--item-text-active-decoration);text-decoration:var(--item-text-active-decoration)}.elementor-toc__list-item-text-wrapper{display:flex;align-items:center}.elementor-toc__list-item-text-wrapper:before,.elementor-toc__list-item-text-wrapper i{margin-right:8px;color:var(--marker-color)}.elementor-toc__list-item-text-wrapper svg{margin-right:8px;fill:var(--marker-color);height:var(--marker-size,.5em);width:var(--marker-size,.5em)}.elementor-toc__list-item-text-wrapper i{font-size:var(--marker-size,.5em)}.elementor-toc__list-item-text-wrapper:before{font-size:var(--marker-size,1em)}.elementor-toc--content-ellipsis .elementor-toc__list-item-text{white-space:nowrap;overflow:hidden;text-overflow:ellipsis}.elementor-toc__list-items--collapsible>.elementor-toc__list-wrapper>.elementor-toc__list-item>.elementor-toc__list-wrapper{display:none}.elementor-toc__heading-anchor{position:absolute}.elementor-toc__body .elementor-toc__list-item-text{color:var(--item-text-color);-webkit-text-decoration:var(--item-text-decoration);text-decoration:var(--item-text-decoration)}.elementor-toc__body .elementor-toc__list-item-text:hover{color:var(--item-text-hover-color);-webkit-text-decoration:var(--item-text-hover-decoration);text-decoration:var(--item-text-hover-decoration)}.elementor-toc__body .elementor-toc__list-item-text.elementor-item-active{color:var(--item-text-active-color);-webkit-text-decoration:var(--item-text-active-decoration);text-decoration:var(--item-text-active-decoration)}ol.elementor-toc__list-wrapper{counter-reset:item}ol.elementor-toc__list-wrapper .elementor-toc__list-item{counter-increment:item}ol.elementor-toc__list-wrapper .elementor-toc__list-item-text-wrapper:before{content:counters(item,\".\") \". \"}<\/style>\t\t<div class=\"elementor-toc__header\">\n\t\t\t<h4 class=\"elementor-toc__header-title\">\n\t\t\t\tTable of Contents\t\t\t<\/h4>\n\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\"><i class=\"fas fa-chevron-down\"><\/i><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\"><i class=\"fas fa-chevron-up\"><\/i><\/div>\n\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<i class=\"elementor-toc__spinner eicon-animation-spin eicon-loading\" aria-hidden=\"true\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f772e1b elementor-widget elementor-widget-heading\" data-id=\"f772e1b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.13.3 - 28-05-2023 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-default\">Basic Accounting Terms<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-afc8446 elementor-widget elementor-widget-text-editor\" data-id=\"afc8446\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.13.3 - 28-05-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p><strong>Trade (<\/strong><strong>\u092c\u094d\u092f\u093e\u092a\u093e\u0930<\/strong><strong>)<\/strong><strong>:-<\/strong> \u0915\u094b\u0908 \u092d\u0940 \u0915\u093e\u0930\u094d\u092f \u091c\u093f\u0938\u092e\u0947 \u0935\u0938\u094d\u0924\u0941\u0913 \u0915\u093e \u0915\u094d\u0930\u092f-\u0935\u093f\u0915\u094d\u0930\u092f (Buy-Sell) \u0932\u093e\u092d \u0915\u092e\u093e\u0928\u0947 \u0915\u0947 \u0909\u0926\u094d\u0926\u0947\u0936\u094d\u092f \u0938\u0947 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u092c\u094d\u092f\u093e\u092a\u093e\u0930 \u0915\u0939\u0932\u093e\u0924\u093e \u0939\u0948 \u0964\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d0a938e elementor-widget elementor-widget-text-editor\" data-id=\"d0a938e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Profession (\u092a\u0947\u0936\u093e):-<\/strong> \u0915\u094b\u0908 \u092d\u0940 \u0915\u093e\u0930\u094d\u092f \u091c\u093f\u0938\u092e\u0947 \u092a\u0942\u0930\u094d\u0935 \u092a\u094d\u0930\u0936\u093f\u0915\u094d\u0937\u0923 (Pre Training) \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0939\u094b\u0924\u0940 \u0939\u0948 \u092a\u0947\u0936\u093e \u0915\u0939\u0932\u093e\u0924\u093e \u0939\u0948\u00a0 \u091c\u0948\u0938\u0947 \u2013 \u0935\u0915\u0940\u0932, \u0905\u0927\u094d\u092f\u093e\u092a\u0915 \u0906\u0926\u093f \u0964\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-039d8e7 elementor-widget elementor-widget-text-editor\" data-id=\"039d8e7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Business (\u0935\u094d\u092f\u0935\u0938\u093e\u092f ):-<\/strong> \u0910\u0938\u093e \u0915\u094b\u0908 \u0915\u093e\u0930\u094d\u092f \u091c\u094b \u0932\u093e\u092d \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u094b \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u0939\u0932\u093e\u0924\u093e \u0939\u0948 \u091c\u0948\u0938\u0947 \u2013 \u092c\u0948\u0902\u0915, \u092c\u0940\u092e\u093e \u0906\u0926\u093f \u0964\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e297840 elementor-widget elementor-widget-text-editor\" data-id=\"e297840\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Owner (<\/strong><strong>\u092e\u093e\u0932\u093f\u0915<\/strong><strong>):-<\/strong> \u0935\u0939 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u092f\u093e \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u093e \u0938\u092e\u0942\u0939, \u091c\u094b \u0935\u094d\u092f\u092a\u093e\u0930 \u092e\u0947\u0902 \u0906\u0935\u0936\u094d\u092f\u0915 \u092a\u0942\u0902\u091c\u0940 \u0932\u0917\u093e\u0924\u0947 \u0939\u0948\u0902 \u0935\u094d\u092f\u092a\u093e\u0930 \u0938\u0902\u091a\u093e\u0932\u0928 \u0915\u0930\u0924\u0947 \u0939\u0948 \u0935\u094d\u092f\u092a\u093e\u0930 \u0915\u093e \u091c\u094b\u0916\u093f\u092e \u0909\u0920\u093e\u0924\u0947 \u0939\u0948 \u0924\u0925\u093e \u0932\u093e\u092d \u0935 \u0939\u093e\u0928\u0940 \u0915\u0947 \u0905\u0927\u093f\u0915\u093e\u0930\u0940 \u0939\u094b\u0924\u0947 \u0939\u0948 \u0935\u0939 \u0935\u094d\u092f\u092a\u093e\u0930 \u0915\u0947 Owner \u0915\u0939\u0932\u093e\u0924\u0947 \u0939\u0948\u0902 \u0964\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b6507aa elementor-widget elementor-widget-text-editor\" data-id=\"b6507aa\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Capital (<\/strong><strong>\u092a\u0942\u0901\u091c\u0940<\/strong><strong>)<\/strong><strong>:-<\/strong> \u0935\u0939 \u0927\u0928 \u0930\u093e\u0936\u0940 \u091c\u094b \u0935\u094d\u092f\u092a\u093e\u0930\u0940 Goods, Cash \u0905\u0925\u0935\u093e Property \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0932\u0917\u093e\u0915\u0930 \u092a\u094d\u0930\u093e\u0930\u092e\u094d\u092d \u0915\u0930\u0924\u093e \u0939\u0948 \u092a\u0942\u0901\u091c\u0940 \u0915\u0939\u0932\u093e\u0924\u093e \u0939\u0948\u0902\u0964\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a2189f1 elementor-widget elementor-widget-text-editor\" data-id=\"a2189f1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Drawing (\u0906\u0939\u0930\u0923 \u092f\u093e \u0928\u093f\u091c\u0940 \u092c\u094d\u092f\u092f):-<\/strong> \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u0940 \u0905\u092a\u0928\u0947 \u0928\u093f\u091c\u0940 \u0915\u093e\u0930\u094d\u092f \u0915\u0947 \u0932\u093f\u090f Cash \u092f\u093e Goods Company \u0938\u0947 \u0928\u093f\u0915\u093e\u0932\u0924\u093e \u0939\u0948 \u0906\u0939\u0930\u0923 (Drawing) \u0915\u0939\u0932\u093e\u0924\u093e \u0939\u0948\u0902 \u0964\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-79ba9b2 elementor-widget elementor-widget-text-editor\" data-id=\"79ba9b2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Goods (<\/strong><strong>\u092e\u093e\u0932<\/strong><strong>)<\/strong><strong>:-<\/strong> \u091c\u093f\u0938 \u0935\u0938\u094d\u0924\u0941 \u0938\u0947 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u0940 \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u092a\u094d\u0930\u093e\u0930\u092e\u094d\u092d \u0915\u0930\u0924\u093e \u0939\u0948\u0902 \u0935\u0939 \u0909\u0938\u0915\u093e \u092e\u093e\u0932 \u0915\u0939\u0932\u093e\u0924\u093e \u0939\u0948\u0902 \u0964\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4cce5d2 elementor-widget elementor-widget-text-editor\" data-id=\"4cce5d2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Purchases (\u0915\u094d\u0930\u092f):-<\/strong> \u091c\u094b \u092e\u093e\u0932 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u0940 \u0926\u094d\u0935\u093e\u0930\u093e \u0959\u0930\u0940\u0926\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0902 \u0915\u094d\u0930\u092f \u0915\u0939\u0932\u093e\u0924\u093e \u0939\u0948\u0902 \u0964\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d262064 elementor-widget elementor-widget-text-editor\" data-id=\"d262064\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Purchases Return (<\/strong><strong>\u0915\u094d\u0930\u092f \u0935\u093e\u092a\u0938\u0940<\/strong><strong>)<\/strong><strong>:-<\/strong> \u0959\u0930\u0940\u0926\u0947 \u0939\u0941\u090f \u092e\u093e\u0932 \u092e\u0947\u0902 \u0938\u0947 \u091c\u094b \u092e\u093e\u0932 \u0935\u093f\u0915\u094d\u0930\u0947\u0924\u093e \u0915\u094b \u0935\u093e\u092a\u0938 \u0915\u0930 \u0926\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0902 \u0935\u0939 \u0915\u094d\u0930\u092f \u0935\u093e\u092a\u0938\u0940 \u0915\u0939\u0932\u093e\u0924\u0940 \u0939\u0948\u0902 \u0964\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1dc9e9e elementor-widget elementor-widget-text-editor\" data-id=\"1dc9e9e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Sales (<\/strong><strong>\u0935\u093f\u0915\u094d\u0930\u092f<\/strong><strong>)<\/strong><strong>:-<\/strong> \u091c\u094b \u092e\u093e\u0932 \u092c\u0947\u091a\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0902 \u0935\u093f\u0915\u094d\u0930\u092f \u0915\u0939\u0932\u093e\u0924\u0940 \u0939\u0948\u0902 \u0964\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fcc79ec elementor-widget elementor-widget-text-editor\" data-id=\"fcc79ec\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Sales Return (<\/strong><strong>\u0935\u093f\u0915\u094d\u0930\u092f \u0935\u093e\u092a\u0938<\/strong><strong>)<\/strong><strong>:-<\/strong> \u091c\u092c \u0935\u093f\u0915\u0947 \u0939\u0941\u090f \u092e\u093e\u0932 \u092e\u0947\u0902 \u0938\u0947 \u0915\u0941\u091b \u092e\u093e\u0932 \u0935\u093e\u092a\u0938 \u0906 \u091c\u093e\u0924\u093e \u0939\u0948\u0902 \u0909\u0938\u0947 \u0935\u093f\u0915\u094d\u0930\u092f \u0935\u093e\u092a\u0938\u0940 \u0915\u0939\u0924\u0947 \u0939\u0948\u0902 \u0964\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2899fbe elementor-widget elementor-widget-text-editor\" data-id=\"2899fbe\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Proprietor (<\/strong><strong>\u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0915\u093e \u0938\u094d\u0935\u093e\u092e\u0940<\/strong><strong>)<\/strong><strong>:-<\/strong> \u0935\u0939 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u091c\u094b \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u092e\u0947\u0902 \u092a\u0942\u0901\u091c\u0940 \u0932\u0917\u093e\u0924\u093e \u0939\u0948\u0902 \u0924\u0925\u093e \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0915\u093e \u0938\u0902\u091a\u093e\u0932\u0928 \u0915\u0930\u0924\u093e \u0939\u0948\u0902 \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0915\u093e \u0938\u094d\u0935\u093e\u092e\u0940 \u0915\u0939\u0932\u093e\u0924\u093e \u0939\u0948\u0902 \u0964\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-68215c0 elementor-widget elementor-widget-text-editor\" data-id=\"68215c0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Liabilities (<\/strong><strong>\u0926\u093e\u092f\u093f\u0924\u094d\u0935<\/strong><strong>)<\/strong><strong>:-<\/strong> \u0935\u0939 \u0938\u0935 \u090b\u0923 \u091c\u094b \u0905\u0928\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \u092f\u093e \u0905\u092a\u0928\u0947 \u0938\u094d\u0935\u093e\u092e\u0940 \u0915\u094b \u091a\u0941\u0915\u093e\u0928\u0947 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902 \u0926\u093e\u092f\u093f\u0924\u094d\u0935 \u0915\u0939\u0932\u093e\u0924\u0947 \u0939\u0948\u0902 \u092f\u0947 \u0926\u094b \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0947 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902 \u0964\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-31ace25 elementor-widget elementor-widget-text-editor\" data-id=\"31ace25\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li><strong>Long Term\/Fixed Liabilities (<\/strong><strong>\u0938\u094d\u0925\u093e\u092f\u0940 \u0926\u093e\u092f\u093f\u0924\u094d\u0935<\/strong><strong>)<\/strong><strong>:-<\/strong> \u092f\u0947 \u0935\u0939 \u0926\u093e\u092f\u093f\u0924\u094d\u0935 \u0939\u0948\u0902 \u091c\u094b \u090f\u0915 \u0938\u093e\u0932 \u0915\u0947 \u092c\u093e\u0926 \u092f\u093e \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0938\u092e\u093e\u092a\u094d\u0924 \u0915\u0930\u0928\u0947 \u092a\u0930 \u091a\u0941\u0915\u093e\u0928\u093e \u0939\u094b\u0924\u093e \u0939\u0948\u0902 \u0964\u00a0<\/li><li><strong>Short Term\/Current Liabilities (<\/strong><strong>\u091a\u093e\u0932\u0942 \u0926\u093e\u092f\u093f\u0924\u094d\u0935<\/strong><strong>)<\/strong><strong>:-<\/strong> \u092f\u0947 \u0935\u0939 \u0926\u093e\u092f\u093f\u0924\u094d\u0935 \u0939\u0948\u0902 \u091c\u094b \u090f\u0915 \u0938\u093e\u0932 \u092f\u093e \u0915\u092e \u0938\u092e\u092f \u092e\u0947\u0902 \u091a\u0941\u0915\u093e\u0928\u0940 \u0939\u094b\u0924\u0940 \u0939\u0948\u0902 \u0964\u00a0<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d891b7d elementor-widget elementor-widget-text-editor\" data-id=\"d891b7d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Stock <\/strong><strong>(<\/strong><strong>\u0930\u0939\u0924\u093f\u092f\u093e<\/strong><strong>)<\/strong><strong>:-<\/strong> \u0915\u093f\u0938\u0940 \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u092e\u0947\u0902 \u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u092e\u0947\u0902 \u091c\u094b \u092e\u093e\u0932 \u0939\u092e\u093e\u0930\u0947 \u092a\u093e\u0938 \u0909\u092a\u0932\u092c\u094d\u0927 \u0939\u0948 \u0935\u0939 \u0930\u0939\u0924\u093f\u092f\u093e \u0915\u0939\u0932\u093e\u0924\u093e \u0939\u0948\u0902 \u0938\u093e\u0932 \u092e\u0947\u0902 \u0905\u0902\u0924 \u092e\u0947\u0902 \u091c\u094b \u092e\u093e\u0932 \u092c\u093f\u0928\u093e \u092c\u0940\u0915\u0947 \u0930\u0939 \u091c\u093e\u0924\u093e \u0939\u0948\u0902 \u0935\u0939 \u0905\u0902\u0924\u093f\u092e Stock \u0915\u0939\u0932\u093e\u0924\u093e \u0939\u0948\u0902 \u0914\u0930 \u0905\u0917\u0932\u0947 \u0938\u093e\u0932 \u0915\u0947 \u092a\u0939\u0932\u0947 \u0926\u093f\u0928 \u0935\u0939\u0940 \u092e\u093e\u0932 \u092a\u094d\u0930\u093e\u0930\u092e\u094d\u092d\u093f\u0915 Stock \u0915\u0939\u0932\u093e\u0924\u093e \u0939\u0948\u0902 \u0964\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f24f0b elementor-widget elementor-widget-text-editor\" data-id=\"4f24f0b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Creditor (\u0932\u0947\u0928\u0926\u093e\u0930):-<\/strong> \u0935\u0939 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u092f\u093e \u0938\u0902\u0938\u094d\u0925\u093e \u091c\u094b \u0915\u093f\u0938\u0940 \u0905\u0928\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u092f\u093e \u0938\u0902\u0938\u094d\u0925\u093e \u0915\u094b \u0909\u0927\u093e\u0930 \u092e\u093e\u0932 \u092f\u093e \u092a\u0948\u0902\u0938\u093e \u0909\u0927\u093e\u0930 \u0926\u0947\u0924\u0940 \u0939\u0948\u0902 \u090b\u0923\u0926\u093e\u0924\u093e \u092f\u093e \u0932\u0947\u0928\u0926\u093e\u0930 \u0915\u0939\u0932\u093e\u0924\u093e \u0939\u0948\u0902 \u0964\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-32a710e elementor-widget elementor-widget-text-editor\" data-id=\"32a710e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Debtor (<\/strong><strong>\u0926\u0947\u0928\u0926\u093e\u0930<\/strong><strong>)<\/strong><strong>:-<\/strong> \u0935\u0939 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u092f\u093e \u0938\u0902\u0938\u094d\u0925\u093e \u091c\u094b \u0915\u093f\u0938\u0940 \u0905\u0928\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u092f\u093e \u0938\u0902\u0938\u094d\u0925\u093e \u0915\u094b \u0909\u0927\u093e\u0930 \u092e\u093e\u0932 \u092f\u093e \u092a\u0948\u0902\u0938\u093e \u0909\u0927\u093e\u0930 \u0932\u0947\u0924\u093e \u0939\u0948\u0902 \u090b\u0923\u0940 \u092f\u093e \u0926\u0947\u0928\u0926\u093e\u0930 \u0915\u0939\u0932\u093e\u0924\u093e \u0939\u0948\u0902 \u0964\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aa49dd8 elementor-widget elementor-widget-text-editor\" data-id=\"aa49dd8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><b>Assets<\/b>\u00a0<strong>(<\/strong><strong>\u0938\u092e\u094d\u092a\u0924\u093f<\/strong><strong>)<\/strong><strong>:- <\/strong>\u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u092e\u0947\u0902 \u0938\u092e\u0938\u094d\u0924 \u0935\u0938\u094d\u0924\u0941\u090f \u091c\u094b \u0938\u0902\u091a\u093e\u0932\u0928 \u092e\u0947\u0902 \u0938\u0939\u093e\u092f\u0915 \u0939\u094b\u0924\u0940 \u0939\u0948\u0902 \u0938\u092e\u094d\u092a\u0924\u093f \u0915\u0939\u0932\u093e\u0924\u0940 \u0939\u0948\u0902 \u092f\u0947 \u0926\u094b \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0947 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902 \u0964\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-df79591 elementor-widget elementor-widget-text-editor\" data-id=\"df79591\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li><strong>Fixed Assets (<\/strong><strong>\u0905\u091a\u0932 \u092f\u093e \u0938\u094d\u0925\u093e\u092f\u0940 \u0938\u092e\u094d\u092a\u0924\u093f<\/strong><strong>)<\/strong><strong>:<\/strong><strong>&#8211;<\/strong> \u0935\u0947 \u0935\u0938\u094d\u0924\u0941\u090f \u091c\u094b \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0915\u094b \u091a\u0932\u093e\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0938\u094d\u0925\u093e\u092f\u0940 \u0930\u0942\u092a \u0938\u0947 \u0916\u0930\u0940\u0926\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0902 \u0938\u094d\u0925\u093e\u092f\u0940 \u0938\u092e\u094d\u092a\u0924\u093f \u0915\u0939\u093e\u0932\u0924\u0940 \u0939\u0948\u0902 \u0914\u0930 \u091c\u093f\u0928\u094d\u0939\u0947\u0902 \u092c\u0947\u091a\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0959\u0930\u0940\u0926\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0902 \u091c\u0948\u0938\u0947 \u092d\u0935\u0928, \u092e\u094b\u091f\u0930\u0917\u093e\u095c\u0940, \u092b\u0930\u094d\u0928\u0940\u091a\u0930 \u0906\u0926\u093f \u0964\u00a0<\/li><li><strong>Current Assets (<\/strong><strong>\u091a\u0932 \u092f\u093e \u0905\u0938\u094d\u0925\u093e\u092f\u0940 \u0938\u092e\u094d\u092a\u0924\u093f<\/strong><strong>)<\/strong><strong>:- <\/strong>\u0935\u0939 \u0938\u092e\u094d\u092a\u0924\u093f \u091c\u094b \u0938\u094d\u0925\u093e\u092f\u0940 \u0930\u0942\u092a \u0938\u0947 \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u092e\u0947\u0902 \u0928\u0939\u0940\u0902 \u0930\u0939\u0924\u0940 \u0939\u0948\u0902 \u091c\u0948\u0938\u0947 \u0930\u094b\u0915\u095c, \u092c\u0948\u0902\u0915 \u092e\u0947\u0902 \u091c\u092e\u093e \u092a\u0948\u0938\u093e, \u0938\u094d\u091f\u094b\u0930 \u0906\u0926\u093f \u0964\u00a0<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-899fb0c elementor-widget elementor-widget-text-editor\" data-id=\"899fb0c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Expenses (<\/strong><strong>\u0935\u094d\u092f\u092f<\/strong><strong>)<\/strong><strong>:-<\/strong> \u092e\u093e\u0932 \u0915\u094b \u0916\u0930\u0940\u0926\u0928\u0947 \u0924\u0925\u093e \u092c\u0947\u091a\u0928\u0947 \u092e\u0947\u0902 \u091c\u094b \u0916\u0930\u094d\u091a\u0947 \u0939\u094b\u0924\u0947 \u0939\u0948 \u0935\u0939 \u0935\u094d\u092f\u092f \u0915\u0939\u0932\u093e\u0924\u0947 \u0939\u0948\u0902, \u092f\u0947 \u0926\u094b \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0947 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902 \u0964\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fc5c707 elementor-widget elementor-widget-text-editor\" data-id=\"fc5c707\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li><strong>Direct Expenses (<\/strong><strong>\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0935\u094d\u092f\u092f<\/strong><strong>)<\/strong><strong>:-<\/strong> \u092f\u0947 \u0935\u0947 \u0916\u0930\u094d\u091a\u0947 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902 \u091c\u093f\u0928\u094d\u0939\u0947\u0902 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u0940 \u092e\u093e\u0932 \u0916\u0930\u0940\u0926\u0924\u0947 \u0935\u0915\u094d\u0924 \u0915\u0930\u0924\u093e \u0939\u0948\u0902 \u092f\u093e \u092e\u093e\u0932 \u0915\u0947 \u0909\u0924\u094d\u092a\u093e\u0926\u0928 \u092e\u0947\u0902 \u0915\u0930\u0924\u093e \u0939\u0948\u0902 \u0905\u0930\u094d\u0925\u093e\u0924 \u0915\u091a\u094d\u091a\u0947 \u092e\u093e\u0932 \u092a\u0930 \u0939\u094b\u0928\u0947 \u0935\u093e\u0932\u093e \u0916\u0930\u094d\u091a\u093e \u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0935\u094d\u092f\u092f \u0915\u0939\u0932\u093e\u0924\u093e \u0939\u0948\u0902 \u0964\u00a0<\/li><li><strong>Indirect Expenses (<\/strong><strong>\u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0935\u094d\u092f\u092f<\/strong><strong>)<\/strong><strong>:-\u00a0 <\/strong>\u092f\u0947 \u0935\u0939 \u0916\u0930\u094d\u091a\u0947 \u0939\u094b\u0924\u0947 \u0939\u0948 \u091c\u094b \u0935\u0938\u094d\u0924\u0941 \u0915\u0947 \u0915\u094d\u0930\u092f \u092f\u093e \u0935\u0938\u094d\u0924\u0941 \u0915\u0947 \u0928\u093f\u0930\u094d\u092e\u093e\u0923 \u0938\u0947 \u0928 \u0939\u094b\u0915\u0930, \u0935\u0938\u094d\u0924\u0941 \u0915\u0940 \u092c\u093f\u0915\u094d\u0930\u0940 \u092f\u093e \u0915\u093e\u0930\u094d\u092f\u0932\u092f \u0935\u094d\u092f\u092f \u0938\u0947 \u0939\u094b\u0924\u0940 \u0939\u0948\u0902 \u0964\u00a0<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-27155f6 elementor-widget elementor-widget-text-editor\" data-id=\"27155f6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Revenue <\/strong><strong>(<\/strong><strong>\u0930\u093e\u091c\u0938\u094d\u0935<\/strong><strong>)<\/strong><strong>:-<\/strong> \u092e\u093e\u0932 \u0915\u094b \u092c\u0947\u091a\u0928\u0947 \u092a\u0930 \u091c\u094b \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u093f \u0939\u094b\u0924\u0940 \u0939\u0948\u0902 \u0935\u0939 \u0930\u093e\u091c\u0938\u094d\u0935 \u0915\u0939\u0932\u093e\u0924\u093e \u0939\u0948\u0902 \u0964\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dac3dd8 elementor-widget elementor-widget-text-editor\" data-id=\"dac3dd8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Income (<\/strong><strong>\u0906\u092f<\/strong><strong>)<\/strong><strong>:-<\/strong> \u0915\u093f\u0938\u0940 \u092d\u0940 \u092e\u093e\u0932 \u0915\u094b \u092c\u0947\u091a\u0928\u0947 \u092a\u0930 \u0909\u0938\u0938\u0947 \u091c\u094b \u0930\u093e\u091c\u0938\u094d\u0935 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0939\u094b\u0924\u093e \u0939\u0948\u0902 \u0909\u0938\u092e\u0947 \u0938\u0947 \u091c\u094b \u0916\u0930\u094d\u091a\u0947 \u0915\u094b \u0918\u091f\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926 \u091c\u094b \u0930\u093e\u0936\u0940 \u092c\u091a\u0924\u0940 \u0939\u0948\u0902 \u0909\u0938\u0947 \u0906\u092f \u0915\u0939\u0924\u0947 \u0939\u0948\u0902 \u092f\u0947 \u0926\u094b \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0947 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902 \u0964\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c3f26e9 elementor-widget elementor-widget-text-editor\" data-id=\"c3f26e9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li><strong>Direct Income<\/strong> <strong>(<\/strong><strong>\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937<\/strong><strong>)<\/strong><strong>:-<\/strong> \u092f\u0939 \u0935\u0939 \u0906\u092f \u0939\u094b\u0924\u0940 \u0939\u0948\u0902 \u091c\u094b \u092e\u0941\u0916\u094d\u092f \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0938\u0947 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0939\u094b\u0924\u0940 \u0939\u0948\u0902 \u0964\u00a0<\/li><li><strong>Indirect Income (<\/strong><strong>\u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937<\/strong><strong>)<\/strong><strong>:-<\/strong> \u092f\u0939 \u0935\u0939 \u0906\u092f \u0939\u094b\u0924\u0940 \u0939\u0948\u0902 \u091c\u094b \u092e\u0941\u0916\u094d\u092f \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u094b \u091b\u094b\u095c \u0915\u0930 \u0939\u094b\u0924\u0940 \u0939\u0948\u0902 \u091c\u0948\u0938\u0947 \u0915\u093f\u0930\u093e\u092f\u093e, \u0935\u094d\u092f\u093e\u091c \u0906\u0926\u093f \u0964\u00a0<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a07151 elementor-widget elementor-widget-text-editor\" data-id=\"6a07151\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Discount (<\/strong><strong>\u092c\u091f\u094d\u091f\u093e \u092f\u093e \u091b\u0942\u091f<\/strong><strong>)<\/strong><strong>:-<\/strong> \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u0940 \u0926\u094d\u0935\u093e\u0930\u093e \u0926\u093f\u090f \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0940 \u0930\u093f\u092f\u093e\u092f\u0924 \u091b\u0942\u091f \u092f\u093e \u092c\u091f\u094d\u091f\u093e \u0915\u0939\u0932\u093e\u0924\u0940 \u0939\u0948\u0902 \u0964\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a987b3c elementor-widget elementor-widget-text-editor\" data-id=\"a987b3c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li><strong>Trade Discount (<\/strong><strong>\u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u0915 \u092c\u091f\u094d\u091f\u093e<\/strong><strong>)<\/strong><strong>:- <\/strong>\u0935\u094d\u092f\u093e\u092a\u093e\u0930\u0940 \u092e\u093e\u0932 \u092c\u0947\u091a\u0924\u0947 \u0938\u092e\u092f \u0917\u094d\u0930\u0939\u0915 \u0915\u0947 \u092e\u093e\u0932 \u092e\u0947\u0902 \u091c\u094b \u091b\u0942\u091f \u0926\u0947\u0924\u093e \u0939\u0948\u0902 \u0935\u0939 \u0935\u094d\u092f\u093e\u092a\u0930\u093f\u0915 \u092c\u091f\u094d\u091f\u093e \u0915\u0939\u0932\u093e\u0924\u093e \u0939\u0948\u0902 \u092f\u093e \u092c\u093f\u0932 \u092e\u0947\u0902 \u0915\u0941\u091b \u092a\u0948\u0938\u093e \u0915\u092e \u0915\u094d\u0930 \u0926\u0947\u092f \u0939\u0948\u0902 \u0964\u00a0<\/li><li><strong>Cash Discount (<\/strong><strong>\u0928\u0917\u0926 \u092c\u091f\u094d\u091f\u093e<\/strong><strong>)<\/strong><strong>:-<\/strong> \u091c\u092c \u0915\u093f\u0938\u0940 \u0917\u094d\u0930\u093e\u0939\u0915 \u0915\u094b \u0915\u094b\u0908 \u092e\u093e\u0932 \u0909\u0927\u093e\u0930 \u092c\u0947\u091a\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u0914\u0930 \u0909\u0938\u0947 \u0928\u093f\u0938\u094d\u091a\u093f\u0924 \u0905\u0935\u0927\u093f \u092e\u0947\u0902 \u092a\u0948\u0938\u093e \u0926\u0947\u0928\u093e \u0935\u0924\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u0905\u0917\u0930 \u0935\u0939 \u0905\u0935\u0927\u093f \u0938\u0947 \u092a\u0939\u0932\u0947 \u092a\u0948\u0938\u093e \u091c\u092e\u0915\u0930 \u0926\u0947\u0924\u093e \u0939\u0948 \u0924\u094b \u0909\u0938\u0947 \u091c\u094b \u091b\u0942\u091f \u0926\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948 \u0935\u0939 \u0915\u0948\u0938 \u0921\u093f\u0938\u094d\u0915\u093e\u0909\u0902\u091f \u0915\u0939\u0932\u093e\u0924\u093e \u0939\u0948 \u0964\u00a0<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4b1468f elementor-widget elementor-widget-text-editor\" data-id=\"4b1468f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Bad Debts (<\/strong><strong>\u0921\u0942\u092c\u0924 \u090b\u0923<\/strong><strong>)<\/strong><strong>:- <\/strong>\u091c\u092c \u0909\u0927\u093e\u0930 \u0915\u0940 \u0930\u0915\u092e \u0935\u093e\u092a\u0938 \u0928\u0939\u0940\u0902 \u092e\u093f\u0932\u0924\u0940 \u0939\u0948 \u0909\u0938\u0947 \u0926\u0942\u0935\u0924 \u090b\u0923 \u0915\u0939\u0924\u0947 \u0939\u0948\u0902 \u0964\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-532fd6e elementor-widget elementor-widget-text-editor\" data-id=\"532fd6e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Transaction (<\/strong><strong>\u0932\u0947\u0928\u0926\u0947\u0928<\/strong><strong>)<\/strong><strong>:- <\/strong>\u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u092e\u0947\u0902 \u091c\u093f\u0928 \u0935\u0938\u094d\u0924\u0941\u0913 \u0915\u093e \u0915\u094d\u0930\u092f \u0935\u093f\u0915\u094d\u0930\u092f \u0939\u094b\u0924\u093e \u0939\u0948\u0902 \u0909\u0928\u094d\u0939\u0947\u0902 \u0932\u0947\u0928\u0926\u0947\u0928 \u0915\u0939\u0924\u0947 \u0939\u0948\u0902 \u0964\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b1b3f51 elementor-widget elementor-widget-text-editor\" data-id=\"b1b3f51\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Voucher (<\/strong><strong>\u092a\u094d\u0930\u092e\u093e\u0923\u0915<\/strong><strong>)<\/strong><strong>:- <\/strong>\u0935\u094d\u092a\u093e\u092a\u093e\u0930 \u0938\u092e\u094d\u092c\u0928\u094d\u0927\u0940 \u0938\u092d\u0940 \u0935\u094d\u092f\u0935\u0939\u093e\u0930\u094b\u0902 \u0915\u0947 \u0932\u0947\u0928\u0926\u0947\u0928 \u0915\u0947 \u092a\u094d\u0930\u092e\u093e\u0923\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u091c\u094b \u0921\u0949\u0915\u094d\u092f\u0942\u092e\u0947\u0902\u091f \u0932\u093f\u090f \u0924\u0925\u093e \u0926\u093f\u090f \u091c\u093e\u0924\u0947 \u0939\u0948 \u092a\u094d\u0930\u092e\u093e\u0923\u0915 \u0915\u0939\u0932\u093e\u0924\u0947 \u0939\u0948\u0902 \u0964\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c87b088 elementor-widget elementor-widget-text-editor\" data-id=\"c87b088\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Ledger (<\/strong><strong>\u0932\u0947\u091c\u0930<\/strong><strong>)<\/strong><strong>:-\u00a0 <\/strong>\u0932\u0947\u091c\u0930 \u090f\u0915 \u092c\u0941\u0915 \u0939\u094b\u0924\u093e \u0939\u0948 \u091c\u093f\u0938\u092e\u0947\u0902 \u092a\u0930\u094d\u0938\u0928\u0932, \u0930\u093f\u092f\u0932 \u092f\u093e \u0928\u094b\u092e\u093f\u0928\u0932 \u0915\u0947 \u0938\u092d\u0940 \u0905\u0915\u093e\u0909\u0902\u091f \u0939\u094b\u0924\u0947 \u0939\u0948\u0902, \u091c\u093f\u0928\u0915\u0940 \u090f\u0902\u091f\u094d\u0930\u0940 \u091c\u0930\u094d\u0928\u0932 \u092f\u093e \u0938\u0939\u093e\u092f\u0915 \u092a\u0941\u0938\u094d\u0924\u0940\u0915\u093e \u092e\u0947\u0902 \u0939\u094b\u0924\u0940 \u0939\u0948\u0902 \u0964\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6dd5fd9 elementor-widget elementor-widget-heading\" data-id=\"6dd5fd9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Classification of Account<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a3a1d50 elementor-widget elementor-widget-text-editor\" data-id=\"a3a1d50\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><b>Golden Rule of Accounting<\/b><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d6118f elementor-widget elementor-widget-text-editor\" data-id=\"9d6118f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><b>Personal Account:-<\/b>\u00a0 \u0935\u0939 \u0916\u093e\u0924\u0947 (Account) \u091c\u094b \u0915\u093f\u0938\u093f \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u092f\u093e \u0938\u0902\u0938\u094d\u0925\u093e (Institution) \u0915\u0947 \u0928\u093e\u092e \u0938\u0947 \u092c\u0928\u093e\u090f \u091c\u093e\u0924\u0947 \u0939\u0948, \u0935\u0947 Personal Account (\u0935\u094d\u092f\u0915\u094d\u0924\u093f\u0917\u0924 \u0916\u093e\u0924\u0947) \u0915\u0939\u0932\u093e\u0924\u0947 \u0939\u0948\u0964 \u091c\u0948\u0938\u0947- Mohit Rahul, Bank, Abc Company, Capital, Drawing, Gayatri Sales and etc.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-634712b elementor-widget elementor-widget-text-editor\" data-id=\"634712b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Real Account:-<\/strong> \u0935\u0939 \u0916\u093e\u0924\u0947 (Account) \u091c\u094b \u0915\u093f\u0938\u093f \u0935\u0938\u094d\u0924\u0941 \u092f\u093e \u0938\u092e\u094d\u092a\u0924\u094d\u0924\u093f (Property) \u0906\u0926\u093f \u0938\u0947 \u0938\u092e\u094d\u092c\u0928\u094d\u0927\u093f\u0924 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902, Real Account (\u0935\u093e\u0938\u094d\u0924\u0935\u093f\u0915 \u0916\u093e\u0924\u0947) \u0915\u0939\u0932\u093e\u0924\u0947 \u0939\u0948\u0902\u0964 \u091c\u0948\u0938\u0947- Cash, Computer, Machinery, Furniture, Assets, Building and etc.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-13a9b8a elementor-widget elementor-widget-text-editor\" data-id=\"13a9b8a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Nominal Account:- <\/strong>\u0935\u0939 \u0916\u093e\u0924\u0947 \u091c\u094b \u0932\u093e\u092d-\u0939\u093e\u0928\u093f, \u0906\u092f-\u0935\u094d\u092f\u092f \u0914\u0930 \u0915\u094d\u0930\u092f-\u0935\u093f\u0915\u094d\u0930\u092f \u0938\u0947 \u0938\u092e\u094d\u092c\u0928\u094d\u0927\u093f\u0924 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902 Nominal Account (\u0928\u093e\u092e\u092e\u093e\u0924\u094d\u0930 \u0915\u0947 \u0916\u093e\u0924\u0947 ) \u0915\u0939\u0932\u093e\u0924\u0947 \u0939\u0948\u0902\u0964 \u091c\u0948\u0938\u0947- Interest, Discount, Wages, Purchases, Sales, Profit &amp; Loss, Advertisement, Light Bill and etc.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c1f3d8c elementor-widget elementor-widget-heading\" data-id=\"c1f3d8c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Rules of Accounting<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-edb5812 elementor-widget elementor-widget-text-editor\" data-id=\"edb5812\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Personal Account<\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-74d5431 elementor-widget elementor-widget-text-editor\" data-id=\"74d5431\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ol><li>Who is receiver ( \u092a\u093e\u0928\u0947 \u0935\u093e\u0932\u093e ) \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026Debit<\/li><li>Who is given ( \u0926\u0947\u0928\u0947 \u0935\u093e\u0932\u093e ) \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026&#8230;\u2026\u2026\u2026.Credit<\/li><\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f73c6e7 elementor-widget elementor-widget-heading\" data-id=\"f73c6e7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><b>Examples :-<\/b><\/p>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a5118cf elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"a5118cf\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u00a01. Mr. Gaurav \u0928\u0947 Rs. 8,00,000 Cash \u0938\u0947 Business Start \u0915\u093f\u092f\u093e.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f998e9f elementor-widget elementor-widget-text-editor\" data-id=\"f998e9f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u092f\u0939\u093e\u0901 Business \u0915\u094b Cash \u092e\u093f\u0932 \u0930\u0939\u093e \u0939\u0948 \u0907\u0938\u0932\u093f\u090f Cash (Real Account) Debit \u0939\u094b\u0917\u093e, \u0914\u0930 Mr. Gaurav \u0915\u0947 \u092a\u093e\u0938 \u0938\u0947 Cash \u091c\u093e \u0930\u0939\u093e \u0939\u0948 \u0924\u094b Mr. Gaurav (Personal Account)&nbsp;<span style=\"background-color: var( --e-global-color-astglobalcolor5 ); color: var(--ast-global-color-3); font-size: 1rem;\">Credit \u0939\u094b\u0902\u0917\u0947\u0964&nbsp;<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c614a0d elementor-widget elementor-widget-text-editor\" data-id=\"c614a0d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Real Account<\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-98df6b8 elementor-widget elementor-widget-text-editor\" data-id=\"98df6b8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ol><li>What come in ( \u0906\u0928\u0947 \u0935\u093e\u0932\u093e ) \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..\u2026&#8230;.Debit<\/li><li>What goes it (\u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u093e ) \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.\u2026.\u2026\u2026\u2026.Credit<\/li><\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8f513a2 elementor-widget elementor-widget-heading\" data-id=\"8f513a2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><b>Examples :-<\/b><\/p>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-723a20b elementor-widget elementor-widget-text-editor\" data-id=\"723a20b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>2. Mr. Gaurav \u0928\u0947 Cash \u092e\u0947\u0902 Rs. 20,000 \u0915\u0940 Computer \u0959\u0930\u0940\u0926\u093e.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7498874 elementor-widget elementor-widget-text-editor\" data-id=\"7498874\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u092f\u0939\u093e\u0901 Computer \u0906\u092a\u0915\u0947 \u092a\u093e\u0938 \u0906 \u0930\u0939\u093e \u0939\u0948 \u0907\u0938\u0932\u093f\u090f Computer (Real Account) Debit \u0939\u094b\u0917\u093e, \u0914\u0930 \u0906\u092a \u0915\u0947 \u092a\u093e\u0938 \u0938\u0947 Cash \u091c\u093e \u0930\u0939\u093e \u0939\u0948 \u0924\u094b Cash (Real Account)\u00a0<span style=\"background-color: var( --e-global-color-astglobalcolor5 ); color: var(--ast-global-color-3); font-size: 1rem;\">Credit \u0939\u094b\u0917\u093e\u0964\u00a0<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2129102 elementor-widget elementor-widget-text-editor\" data-id=\"2129102\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Nominal Account<\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7e4779b elementor-widget elementor-widget-text-editor\" data-id=\"7e4779b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ol><li>Loss &amp; Expenses ( \u0939\u093e\u0928\u093f, \u0916\u0930\u094d\u091a\u093e ) \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.\u2026\u2026\u2026&#8230;Debit<\/li><li>Profit &amp; Income ( \u0932\u093e\u092d, \u0906\u092f ) \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..Credit<\/li><\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bf204a4 elementor-widget elementor-widget-heading\" data-id=\"bf204a4\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><b>Examples :-<\/b><\/p>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e51fa6a elementor-widget elementor-widget-text-editor\" data-id=\"e51fa6a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>3. Mr. Gaurav \u0928\u0947 Cash \u092e\u0947\u0902 Rs. 2,000 \u0915\u0940 Stationery \u0916\u0930\u0940\u0926\u093e.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9910b98 elementor-widget elementor-widget-text-editor\" data-id=\"9910b98\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u092f\u0939\u093e\u0901 Stationery \u0906\u092a\u0915\u0947\u00a0<span style=\"background-color: var( --e-global-color-astglobalcolor5 ); color: var(--ast-global-color-3); font-size: 1rem;\">\u0932\u093f\u090f\u00a0<\/span><span style=\"font-style: inherit; font-weight: inherit; background-color: var( --e-global-color-astglobalcolor5 ); color: var(--ast-global-color-3);\">Expense (\u0935\u094d\u092f\u092f) \u0939\u0948 \u0907\u0938\u0932\u093f\u090f\u00a0<\/span>Stationery\u00a0<span style=\"font-style: inherit; font-weight: inherit; background-color: var( --e-global-color-astglobalcolor5 ); color: var(--ast-global-color-3);\">(Nominal Account) Debit \u0939\u094b\u0917\u093e, \u0914\u0930 \u0906\u092a \u0915\u0947 \u092a\u093e\u0938 \u0938\u0947 Cash \u091c\u093e \u0930\u0939\u093e \u0939\u0948 \u0924\u094b Cash (Real Account) <\/span><span style=\"font-size: 1rem; font-style: inherit; font-weight: inherit; color: var(--ast-global-color-3); background-color: var( --e-global-color-astglobalcolor5 );\">Credit \u0939\u094b\u0917\u093e\u0964\u00a0\u00a0<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-54733738 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"54733738\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-87661cd\" data-id=\"87661cd\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-38b21e01 elementor-widget elementor-widget-text-editor\" data-id=\"38b21e01\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u0907\u0928\u094d\u0939\u0947 \u092d\u0940 \u092a\u095d\u0947 &#8212;-<br \/><a href=\"https:\/\/aiyoit.com\/tutorial\/what-is-tally-in-hindi-and-its-used-and-feature\/\" target=\"_blank\" rel=\"noopener\">&gt;What is Tally in Hindi.<\/a><br \/><a href=\"https:\/\/aiyoit.com\/tutorial\/microsoft-excel\/\" target=\"_blank\" rel=\"noopener\">&gt;Excel Tutorial in Hindi.<\/a><br \/><a style=\"font-size: 1rem;\" href=\"https:\/\/aiyoit.com\/tutorial\/the-text-formula-in-ms-excel\/\" target=\"_blank\" rel=\"noopener\">&gt;Text Function in Excel<\/a><br \/><a href=\"https:\/\/aiyoit.com\/tutorial\/how-to-create-company-in-tally\/\">&gt;How to Create Company in Tally in Hindi<\/a><br \/><a style=\"font-size: 1rem;\" href=\"https:\/\/aiyoit.com\/tutorial\/financial-formula-in-ms-excel\/\" target=\"_blank\" rel=\"noopener\">&gt;Logical Formula in Excel<\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-7be5f1db elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7be5f1db\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2e064e47\" data-id=\"2e064e47\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-54cf4752 elementor-widget elementor-widget-text-editor\" data-id=\"54cf4752\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p class=\"has-background\"><em>\u0906\u0936\u093e \u0915\u0930\u0924\u093e \u0939\u0942\u0901 \u0915\u0940 \u0907\u0938 Article \u0938\u0947 \u0906\u092a\u0915\u094b Accounting \u0915\u0947 Rules \u0914\u0930 Terms \u0938\u0947 \u091c\u0941\u0921\u093c\u0940 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u092e\u093f\u0932\u0940 \u0939\u094b\u0917\u0940, \u0905\u0917\u0930 \u0906\u092a \u0915\u094b Account \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u0915\u0941\u091b \u0938\u092e\u091d \u092e\u0947\u0902 \u0906\u092f\u093e \u0939\u094b \u0924\u094b \u0905\u092a\u0928\u0947 \u0926\u094b\u0938\u094d\u0924\u094b\u0902 \u0915\u0947 \u092a\u093e\u0938 \u091c\u0930\u0942\u0930 Share \u0915\u0930\u0947 \u0924\u093e\u0915\u093f \u0909\u0928\u0915\u094b \u092d\u0940 Tally \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 knowledge \u092e\u093f\u0932 \u0938\u0915\u0947\u0964 \u0905\u0927\u093f\u0915 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u0915\u0947 \u0932\u093f\u090f \u0939\u092e\u093e\u0930\u0947 <strong><a href=\"https:\/\/www.facebook.com\/aiyoit\" target=\"_blank\" rel=\"noreferrer noopener\">Facebook Page<\/a>\u00a0<\/strong>\u0915\u094b Follow \u0914\u0930\u00a0<strong><a href=\"https:\/\/www.youtube.com\/@aiyoit\" target=\"_blank\" rel=\"noreferrer noopener\">Youtube channel<\/a>\u00a0<\/strong>\u0915\u094b subscribe \u091c\u0930\u0942\u0930 \u0915\u0930\u0947 \u0905\u0917\u0930 \u0906\u092a \u0915\u093e \u0915\u094b\u0908 \u0938\u0935\u093e\u0932 \u0939\u094b \u0924\u094b comment box \u092e\u0947\u0902 \u091c\u0930\u0942\u0930 \u092c\u0924\u093e\u092f\u0947\u0964<\/em><strong style=\"font-style: inherit; background-color: var( --e-global-color-astglobalcolor5 ); color: var(--ast-global-color-3);\"><br \/>Thank You !<\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Tally ERP 9 \u092e\u0947\u0902, &#8220;Accounting Terms&#8221; \u0914\u0930 &#8220;Rule&#8221; \u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093f\u0924 \u0930\u0942\u092a \u0938\u0947 \u0905\u0935\u0927\u093e\u0930\u0923\u093e\u0913\u0902 \u0915\u094b \u092a\u0930\u093f\u092d\u093e\u0937\u093f\u0924 \u0914\u0930 \u0935\u0930\u094d\u0923\u0928 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902, \u091c\u093f\u0938\u0938\u0947 \u0906\u0938\u093e\u0928 \u0914\u0930 Compliant Professional Accounting&#8230;<\/p>\n","protected":false},"author":6,"featured_media":7738,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","site-sidebar-layout":"default","site-content-layout":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":""},"categories":[1676],"tags":[1852,1841,1845,1851,1849,1857,1848,1842,1856,1844,1843,1853,1854,1846,1855,1847],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/aiyoit.com\/tutorial\/wp-json\/wp\/v2\/posts\/7709"}],"collection":[{"href":"https:\/\/aiyoit.com\/tutorial\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/aiyoit.com\/tutorial\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/aiyoit.com\/tutorial\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/aiyoit.com\/tutorial\/wp-json\/wp\/v2\/comments?post=7709"}],"version-history":[{"count":45,"href":"https:\/\/aiyoit.com\/tutorial\/wp-json\/wp\/v2\/posts\/7709\/revisions"}],"predecessor-version":[{"id":9249,"href":"https:\/\/aiyoit.com\/tutorial\/wp-json\/wp\/v2\/posts\/7709\/revisions\/9249"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/aiyoit.com\/tutorial\/wp-json\/wp\/v2\/media\/7738"}],"wp:attachment":[{"href":"https:\/\/aiyoit.com\/tutorial\/wp-json\/wp\/v2\/media?parent=7709"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aiyoit.com\/tutorial\/wp-json\/wp\/v2\/categories?post=7709"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aiyoit.com\/tutorial\/wp-json\/wp\/v2\/tags?post=7709"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}