Accounting Concepts — Adhunik Computer Institute

Shuru Karan Ton Pehla…

Accounting sikhan ton pehla kujh basic concepts samajhna bahut zaroori hai. Eh 6 concepts hi poori accounting di neenh (foundation) han. Jadon tuhanu eh clear ho jaange, taan Transactions identify karna, Debit–Credit lagana, Journal Entry pass karni, Ledger banauna te Final Accounts prepare karne — sab kuch easy ho jayega.

🎯 Ek Line Vich Poori Game

Accounting da matlab sirf ena hai — business de har transaction nu sahi naam deo. Har transaction inhan 6 vichon kise ek (ya do) de andar aayega. Bas ehi pehchanna sikhna hai.

6 Main Concepts — Click karke padho

🗺️ Is Website Vich Ki Ki Hai?

6 Concepts — har ek di poori deep explanation, Ludhiana wale examples naal
Comparison — Capital vs Drawings, Asset vs Liability, Income vs Expense
Accounting Equation — step by step
Transaction Identify karan da 5-Step Method
6-Line Golden Formula (yaad karan layi)
Classroom Practice — 15 questions, instant answer naal
Test Yourself — 20 MCQ, score naal
Homework Sheet — print karke deo

💰 CAPITAL

Owner di business vich investment

Capital ki hunda hai?

Owner business vich jo cash, bank balance, goods ya assets invest karda hai, us investment nu Capital kehnde han.

Simple MeaningOwner ne business nu ditta = CAPITAL

Socho ese tarah 👇

Maan lo tusi Ludhiana vich ek mobile shop khol rahe ho. Ghar ton ₹2,00,000 kadh ke shop de counter te rakhe. Hun oh paisa tuhada personal nahi reha — oh hun "business" da ho gaya. Business tuhanu oh paisa wapis dena hai — isi layi accounting vich Capital nu business di liability mannya janda hai. Business te owner do alag-alag entity han. Ehi accounting da sab ton important rule hai.

Example 1Rahul ne business start karan layi ₹1,00,000 cash invest kita.
👉 Capital = ₹1,00,000

Example 2Rahul ne business vich ₹80,000 cash te ₹20,000 furniture invest kita.
👉 Total Capital = ₹1,00,000
Note: Capital sirf cash nahi hunda — goods, furniture, computer, vehicle kuch vi ho sakda hai.

Capital de Types

Type	Matlab	Example
Opening Capital	Saal de shuru vich owner di investment	1 April nu ₹1,00,000
Additional Capital	Baad vich hor paisa paya	August vich hor ₹50,000
Closing Capital	Saal de end te bachi hoyi capital	Opening + Profit − Drawings

Tally Prime VichCapital A/c → Group: Capital Account

Journal Entry

Cash A/c .......... Dr. ₹1,00,000

To Capital A/c ₹1,00,000

(Being business started with cash)

Yaad RakhoOwner business vich paisa ya asset paonda hai → CAPITAL

⚠️ Students di Common Mistake

"Cash aaya matlab Income hai" — GALAT. Owner da paisa Income nahi, Capital hai.
Loan te Capital nu ral-mila dena — Loan bahar ton aaya (Liability), Capital owner ton aayi.
Drawings nu Expense samajh laina — oh Capital ghatounda hai, expense nahi.

🧠 Business Entity Concept

Accounting da pehla asool — Owner te Business do alag "bande" ne. Bhaven shop tuhadi hai, par books vich business apne aap vich ek separate entity hai. Ehi wajah hai ke jadon tusi paisa paunde ho taan business tuhada "karzai" (Capital = liability of business) ban janda hai, te jadon kadhde ho taan oh karza ghat janda hai (Drawings).

Eh ek concept clear ho jave taan Capital te Drawings kadi galat nahi honge.

📝 Exam — Capital

10 Questions · Har sahi jawab da 1 mark

Score: 0/10

🏃 DRAWINGS

Owner di personal use layi business ton withdrawal

Drawings ki hunda hai?

Jadon owner business vicho cash, bank balance, goods ya koi asset apne personal use layi withdraw karda hai, usnu Drawings kehnde han.

Simple MeaningOwner business ton personal use layi kadhda hai = DRAWINGS

Socho ese tarah 👇

Tuhadi shop chal rahi hai. Ghar da bill dena si, tusi counter vicho ₹5,000 kadh ke ghar layi laga ditte. Eh shop da kharcha nahi si — eh tuhada personal kharcha si. Isi layi ehnu business da Expense nahi mannde. Eh sirf tuhadi Capital ghata denda hai.

Example 1Owner ne personal expenses layi ₹5,000 cash withdraw kita. → Drawings = ₹5,000

Example 2Owner business vicho ₹10,000 de goods personal use layi ghar lai gaya. → Drawings = ₹10,000
Cash na vi ho — goods lai jaana vi Drawings hi hai.

🔥 Sab Ton Important Point

Drawings business da EXPENSE NAHI hai

Drawings owner di CAPITAL nu REDUCE karda hai

Kyun? Kyunki expense oh hunda hai jo business income kamaan layi karda hai (rent, salary, bijli). Owner da ghar da kharcha business di income nahi kamounda — isi layi eh expense nahi, Capital di wapsi hai.

Tally Prime VichDrawings A/c → Group: Capital Account

Journal Entry

Drawings A/c .......... Dr. ₹5,000

To Cash A/c ₹5,000

(Being cash withdrawn for personal use)

Yaad RakhoOwner business vicho personal use layi kujh kadhda hai → DRAWINGS

📋 Drawings de Roop (Forms)

Ki kadhya	Naam	Entry
Cash ₹5,000	Cash Drawings	Drawings Dr. / To Cash
Goods ₹10,000	Goods Drawings	Drawings Dr. / To Purchase
Bank vicho ₹8,000	Bank Drawings	Drawings Dr. / To Bank
Ghar da bijli bill business ne ditta	Drawings	Drawings Dr. / To Cash

Note: Saal de end te Drawings da total Capital vicho minus kar ditta janda hai. Isi layi Drawings A/c Balance Sheet vich alag nahi dikhda — oh Capital de andar adjust ho janda hai.

📝 Exam — Drawings

10 Questions · Har sahi jawab da 1 mark

Score: 0/10

🏢 ASSETS

Business kol maujood valuable resources

Assets ki hunde ne?

Business kol maujood oh resources, property ya valuable items jo future vich business nu benefit den, oh Assets hunde han.

Simple MeaningBusiness kol jo valuable cheez hai = ASSET

Asset banan layi 3 sharta 👇

Business da control hove us cheez te
Usdi koi money value hove
Future vich business nu benefit deve

Common Assets di List

Cash
Bank Balance
Furniture
Computer

Machinery
Building
Vehicle
Stock (Goods)

Debtors
Investments
Bills Receivable
Land

A. FIXED ASSETS

Oh assets jo business long-term use layi rakhda hai. Enhan nu vechan layi nahi, chalaun layi rakhya janda hai.

Building
Machinery
Furniture
Computer
Vehicle

B. CURRENT ASSETS

Oh assets jo short-term (1 saal de andar) cash vich convert ho sakde han ya normal business vich use hunde han.

Cash
Bank
Stock
Debtors
Bills Receivable

Easy Pehchan

Apne institute nu hi dekho — Computers, chairs, AC, projector = Fixed Assets (saalan tak chalange). Cash box vich paisa, students ton lena baki fees (Debtors) = Current Assets (jaldi cash ban jande ne).

Example — Total Assets Nikalo Cash = ₹20,000 | Bank = ₹50,000 | Furniture = ₹30,000 | Computer = ₹40,000 | Stock = ₹60,000
👉 Total Assets = ₹2,00,000

Yaad RakhoBusiness kol jo valuable resource/property hai → ASSET

👀 Tangible vs Intangible Assets

TANGIBLE

Jinhu haath laa ke chhoo sakde ho.

Building, Machinery
Furniture, Computer
Stock, Cash

INTANGIBLE

Dikhde nahi, par value hundi hai.

Goodwill
Trademark / Brand
Patent, Software License

Depreciation da ishara: Fixed Assets har saal thodi-thodi value gawaunde ne (computer 5 saal baad ona da nahi rehnda). Us kami nu Depreciation kehnde ne te oh ek Expense mannya janda hai. Detail vich eh Final Accounts vale chapter vich aayega.

📝 Exam — Assets

10 Questions · Har sahi jawab da 1 mark

Score: 0/10

🧾 LIABILITIES

Business nu dujeyan nu pay karni amount

Liabilities ki hundian ne?

Business nu future vich duje persons, businesses, banks ya institutions nu jo amount pay karni hundi hai, oh Liabilities hundian ne.

Simple MeaningBusiness nu jo DENA hai = LIABILITY

Common Liabilities

Creditors (jinhan ton udhaar maal leya)
Bank Loan
Bills Payable

Outstanding Salary
Outstanding Rent
Other Payables

Example 1 — Bank LoanBusiness ne bank ton ₹5,00,000 loan leya.
👉 Bank Loan = Liability ₹5,00,000
Kyunki business nu future vich bank nu loan repay karna hai.

Example 2 — CreditorBusiness ne Mohan ton ₹50,000 da goods credit te purchase kita.
👉 Mohan = Creditor = Liability ₹50,000
Kyunki business ne Mohan nu payment karni hai.

Liabilities de Types

Type	Matlab	Example
Long-term	1 saal ton baad dena	Bank Loan, Term Loan
Current	1 saal de andar dena	Creditors, Outstanding Salary, Bills Payable

🤔 Ek Confusion Clear Karo

Creditor = jisde paise DENE ne (Liability). Debtor = jisde paise LENE ne (Asset).
Trick: Creditor = Chukaana hai. Debtor = Dene wala hai saade nu.

Yaad RakhoBusiness nu jo amount pay karni hai → LIABILITY

💡 Outstanding Expense — Vadda Confusion

Maan lo March da rent ₹10,000 si, par abhi tak diya nahi. Hun ehde do effect ne:

Rent A/c = Expense (kharcha ho chuka hai, bhaven paisa nahi gaya)
Outstanding Rent A/c = Liability (dena baki hai)

Journal Entry

Rent A/c .......... Dr. ₹10,000

To Outstanding Rent A/c ₹10,000

Same tarah: Prepaid Rent (pehla de ditta) = Asset, kyunki fayda abhi lena baki hai.

Tally Prime VichBank Loan → Loans (Liability) · Creditors → Sundry Creditors · Outstanding Rent → Current Liabilities

📝 Exam — Liabilities

10 Questions · Har sahi jawab da 1 mark

Score: 0/10

📈 INCOME / REVENUE

Business di earning

Income ki hunda hai?

Business nu goods sell karke, services provide karke ya other activities ton jo earning/revenue generate hunda hai, oh Income / Revenue hai.

Simple MeaningBusiness ne jo earning kiti = INCOME

Income de Examples

Sales — maal vechan ton
Service Income — service den ton
Commission Received
Rent Received
Interest Received
Discount Received

Example 1Business ne goods ₹50,000 de sell kite. → Sales = ₹50,000

Example 2Business nu ₹5,000 commission mili. → Commission Received = ₹5,000

Do Types Samjho

Type	Matlab	Example
Direct / Operating Income	Business de main kam ton	Sales, Service Income
Indirect / Other Income	Side activities ton	Commission Received, Rent Received, Interest Received

⚠️ Dhyan Deo — Har Cash Aauna Income Nahi Hunda

Owner ne paisa paya → Capital (Income nahi)
Bank ton loan aaya → Liability (Income nahi)
Debtor ton purana udhaar wapis aaya → Asset change (Income nahi)

Income sirf tad hai jadon business ne kujh KAMAYA hove.

Yaad RakhoBusiness ne earning kiti → INCOME

🔄 Income vs Profit — Ikko cheez nahi!

Bahut students Income te Profit nu ikko samajh lainde ne. Fark eh hai:

Cheez	Matlab	Example
Income / Revenue	Jo total aaya, bina kharcha ghatae	Sales ₹1,00,000
Profit	Income − Expenses	₹1,00,000 − ₹70,000 = ₹30,000

Ludhiana wali mobile shop de hisaab naal — mahine vich ₹5,00,000 di sale hoyi, par maal di cost, rent, salary, bijli mila ke ₹4,30,000 kharch hoya. Income = ₹5,00,000 par Profit sirf ₹70,000.

Tally Prime VichSales → Sales Account · Commission/Rent/Interest Received → Indirect Income

📝 Exam — Income

10 Questions · Har sahi jawab da 1 mark

Score: 0/10

💸 EXPENSES

Income kamaun layi kita gaya kharcha

Expenses ki hunde ne?

Business nu income earn karan layi jo costs ya expenses incur hunde han, oh Expenses hunde han.

Simple MeaningBusiness chalaun te income kamaun da kharcha = EXPENSE

Common Expenses

Rent
Salary
Electricity
Telephone

Internet
Advertisement
Insurance
Transport

Printing & Stationery
Repairs
Interest
Bank Charges

ExampleRent = ₹10,000 | Salary = ₹20,000 | Electricity = ₹5,000
👉 Total Expenses = ₹35,000

Expense vs Asset — Vadda Confusion 🤯

Situation	Ki Hai?	Kyun?
Computer kharidya ₹45,000	Asset	Saalan tak benefit dega
Computer di repair karwayi ₹2,000	Expense	Sirf ehi mahine da fayda
Shop da rent ditta ₹10,000	Expense	Us mahine da hi fayda
Furniture kharidya ₹30,000	Asset	Long-term use

Rule: Fayda lambe samay tak → Asset. Fayda khatam ho gaya → Expense.

Yaad RakhoIncome kamaun layi jo cost/kharcha hunda hai → EXPENSE

📊 Direct vs Indirect Expenses

DIRECT EXPENSE

Maal khareedan te taiyar karan naal sidha juda kharcha. Trading A/c vich jaanda hai.

Purchase
Carriage Inward / Freight
Wages
Factory Rent, Power

INDIRECT EXPENSE

Office chalaun te maal vechan da kharcha. Profit & Loss A/c vich jaanda hai.

Office Rent, Salary
Electricity, Telephone
Advertisement
Printing & Stationery

Trick: Kharcha maal nu dukaan tak laun vich lagya → Direct. Kharcha maal nu vechan te office chalaun vich lagya → Indirect.

Tally Prime VichWages, Carriage Inward → Direct Expenses · Rent, Salary, Bijli → Indirect Expenses

📝 Exam — Expenses

10 Questions · Har sahi jawab da 1 mark

Score: 0/10

⚖️ COMPARISONS

Ral-mil jaan wale concepts — ikko nazar vich clear

1️⃣ Capital vs Drawings

CAPITAL ⬇️

Owner business vich cash, goods ya assets invest karda hai.

Business vich ANDAR
Capital vadhdi hai
Example: ₹1,00,000 paya

DRAWINGS ⬆️

Owner business vicho personal use layi kadhda hai.

Business ton BAHAR
Capital ghatdi hai
Example: ₹5,000 kadhya

Easy TrickPaisa andar aaya owner ton = Capital · Paisa bahar gaya owner layi = Drawings

2️⃣ Asset vs Liability

ASSET 🏢

Business kol jo valuable resource/property hai.

Cash, Bank, Furniture
Computer, Machinery
Building, Stock, Debtors

LIABILITY 🧾

Business nu jo amount dujeyan nu deni hai.

Creditors, Bank Loan
Bills Payable
Outstanding Salary / Expenses

Easy Trick"Business kol HAI" = Asset · "Business nu DENA hai" = Liability

3️⃣ Income vs Expense

INCOME 📈

Business di earning.

Sales
Commission Received
Rent Received
Interest Received
Service Income

EXPENSE 💸

Business da cost / kharcha.

Rent, Salary
Electricity, Telephone
Advertisement
Transport, Insurance

Easy TrickBusiness ne EARN kita = Income · Earn karan layi COST kita = Expense

🎯 Ek Shabd Da Dhoka

Shabd	Kehda Concept?
Rent Paid	Expense 💸
Rent Received	Income 📈
Interest Paid	Expense 💸
Interest Received	Income 📈
Bills Payable	Liability 🧾
Bills Receivable	Asset 🏢

Paid / Payable = dena (Expense ya Liability). Received / Receivable = lena (Income ya Asset).

🧮 ACCOUNTING EQUATION

Accounting da sab ton important formula

FormulaASSETS = CAPITAL + LIABILITIES

Ehda matlab ki hai?

Business kol jo kujh vi hai (Assets), oh do vich kise ek jagah ton aaya hai — ya taan owner ne paya (Capital), ya bahar ton udhaar aaya (Liabilities). Tije koi option hai hi nahi. Isi layi eh equation kadi mismatch nahi ho sakdi.

Example 1Owner ne business vich ₹1,00,000 invest kita.
Capital = ₹1,00,000 · Assets (Cash) = ₹1,00,000
👉 ₹1,00,000 = ₹1,00,000 + ₹0 ✔

Example 2Owner ne ₹1,00,000 invest kita te bank ton ₹50,000 loan leya.
Capital = ₹1,00,000 · Liability = ₹50,000 · Total Assets = ₹1,50,000
👉 ₹1,50,000 = ₹1,00,000 + ₹50,000 ✔

Example 3 — Aage vadhde haanUpar wale business ne ₹30,000 da furniture cash naal kharidya.
Cash ghat ke ₹1,20,000, Furniture ₹30,000 → Total Assets phir vi ₹1,50,000
👉 ₹1,50,000 = ₹1,00,000 + ₹50,000 ✔
Assets di shakal badli, total nahi badlya.

Equation de do hor roop

CAPITAL = ASSETS − LIABILITIES

LIABILITIES = ASSETS − CAPITAL

Income te Expense kithe fit hunde ne?

Income capital nu vadhaunda hai, Expense te Drawings capital nu ghatde ne. Poora formula ese tarah banda hai:

ASSETS = CAPITAL + INCOME − EXPENSES − DRAWINGS + LIABILITIES

🔍 TRANSACTION IDENTIFY KARNA

5-Step method — har transaction te lagao

Har transaction te eh 5 sawal pucho

Step 1 Transaction vich ki hoya?

Step 2 Kehde accounts involve hoye?

Step 3 Account di nature ki hai?

Step 4 Eh Capital / Drawings / Asset / Liability / Income / Expense hai?

Step 5 Hun Debit / Credit decide karo

Solved Examples

Transaction	Effect 1	Effect 2
Started business with cash ₹2,00,000	Cash = Asset ↑	Capital ↑
Purchased furniture for cash ₹20,000	Furniture = Asset ↑	Cash = Asset ↓
Purchased goods on credit ₹30,000	Purchase (Stock) ↑	Creditor = Liability ↑
Paid rent ₹10,000	Rent = Expense ↑	Cash = Asset ↓
Owner withdrew ₹5,000 for personal use	Drawings (Capital ↓)	Cash = Asset ↓
Sold goods for cash ₹25,000	Cash = Asset ↑	Sales = Income ↑

Note karo: Har transaction vich do effect aunde ne. Ehi Double Entry System da base hai.

⭐ 6-LINE GOLDEN FORMULA

Ehi 6 line yaad kar lo — poori accounting clear

CAPITAL = Owner puts INTO business

DRAWINGS = Owner takes FROM business for personal use

ASSETS = Business OWNS

LIABILITIES = Business OWES

INCOME = Business EARNS

EXPENSES = Business SPENDS to earn income

📝 Final Revision Table

Concept	Matlab	Example
CAPITAL	Owner di business vich investment	₹1,00,000 paya
DRAWINGS	Owner di personal use layi withdrawal	₹5,000 kadhya
ASSETS	Business kol maujood valuable resources	Cash, Furniture, Computer
LIABILITIES	Business nu dujeyan nu pay karni amount	Bank Loan, Creditors
INCOME	Business di earning / revenue	Sales, Commission Received
EXPENSES	Income kamaun layi kharcha	Rent, Salary, Bijli

✍️ CLASSROOM PRACTICE

15 transactions — sahi option choose karo, jawab turant milega

Score: 0 / 15

🏆 TEST YOURSELF

20 questions — apne aap nu check karo

Score: 0 / 20

📒 HOMEWORK SHEET

Har transaction da relevant Accounting Concept likho

🖨️ Tip: Ctrl + P dabao te ehnu sidha print kar ke students nu de deo.

Name: ____________________ Course: ____________ Date: __________