दिन 8: Final Accounts – Adjustments के साथ
✅ आज आप सीखेंगे
- Final accounts क्या हैं और क्यों ज़रूरी हैं
- Direct बनाम indirect ख़र्च; capital बनाम revenue
- Trading account → gross profit
- Profit & loss account → net profit
- Balance sheet और पाँच आम adjustments
🏢 असली दुनिया में
31 March को bank, income-tax return और मालिक सभी दो ही सवाल पूछते हैं: “कितना profit हुआ?” और “आज business की कीमत क्या है?” Final accounts दोनों का जवाब देते हैं। TallyPrime में ये तुरंत दिखते हैं – पर तभी, जब adjustments सही डाले गए हों।
तीन final statements
| मद | कहाँ जाता है |
|---|---|
| Opening stock, purchases, purchase returns, wages, carriage inward, freight, factory बिजली | Trading account (direct) |
| Sales, sales returns, closing stock | Trading account |
| Rent, salary, बिजली, insurance, विज्ञापन, discount allowed, depreciation, loan पर ब्याज | Profit & loss account (indirect) |
| Commission received, discount received, interest received | Profit & loss account (आय) |
| Capital, drawings, loans, creditors, outstanding ख़र्च | Balance sheet – liabilities पक्ष |
| Fixed assets, closing stock, debtors, cash, bank, prepaid, accrued income | Balance sheet – assets पक्ष |
पाँच आम adjustments (हर एक दो जगह दिखता है)
| Adjustment | Journal entry | असर 1 | असर 2 |
|---|---|---|---|
| Closing stock | Closing Stock Dr / Trading A/c Cr | Trading – credit पक्ष | Balance sheet – asset |
| Outstanding ख़र्च | Expense Dr / Outstanding Expense Cr | ख़र्च में जोड़ें (P&L या trading) | Balance sheet – liability |
| Prepaid ख़र्च | Prepaid Expense Dr / Expense Cr | ख़र्च से घटाएँ | Balance sheet – asset |
| Depreciation | Depreciation Dr / Asset Cr | P&L – debit पक्ष | Asset से घटाएँ |
| Accrued income | Accrued Income Dr / Income Cr | आय में जोड़ें | Balance sheet – asset |
Trial balance में पहले से दी जानकारी final accounts में एक बार आती है। Trial balance के नीचे दिया adjustment दो बार आता है – इसीलिए balance sheet फिर भी balance होती है।
TallyPrime में यही reports Gateway of Tally → Profit & Loss A/c और Gateway of Tally → Balance Sheet पर हैं। Adjustments 31 March की तारीख़ के journal vouchers (F7) से डाले जाते हैं; closing stock inventory से आता है या Closing Stock ledger में डाला जाता है।
हल किए उदाहरण
उदाहरण 1: Rohit Stationers – 31 March 2027 को समाप्त वर्ष
| Ledger खाता | Dr (₹) | Cr (₹) |
|---|---|---|
| Capital A/c | 1,98,000 | |
| Sales A/c | 9,80,000 | |
| Sales Returns A/c | 12,000 | |
| Opening Stock A/c | 45,000 | |
| Purchases A/c | 6,40,000 | |
| Purchase Returns A/c | 10,000 | |
| Wages A/c | 18,000 | |
| Carriage Inward A/c | 7,000 | |
| Furniture A/c | 60,000 | |
| Computer A/c | 50,000 | |
| Debtors A/c | 85,000 | |
| Cash A/c | 22,000 | |
| Bank A/c | 1,10,000 | |
| Rent A/c | 72,000 | |
| Salary A/c | 1,44,000 | |
| Electricity A/c | 26,000 | |
| Insurance A/c | 12,000 | |
| Drawings A/c | 60,000 | |
| Discount Allowed A/c | 3,000 | |
| Discount Received A/c | 2,000 | |
| Commission Received A/c | 6,000 | |
| Bank Loan A/c | 1,00,000 | |
| Creditors A/c | 70,000 | |
| योग | 13,66,000 | 13,66,000 |
31 March 2027 का trial balance
Adjustments: (1) closing stock ₹70,000; (2) salary outstanding ₹12,000; (3) insurance prepaid ₹3,000; (4) furniture पर 10% और computer पर 20% depreciation; (5) commission receivable (accrued) ₹1,000।
| Rohit Stationers का Trading Account – 31 March 2027 को समाप्त वर्ष | |||||
|---|---|---|---|---|---|
| Particulars | ₹ | Particulars | ₹ | ||
| To Opening Stock | 45,000 | By Sales | 9,80,000 | ||
| To Purchases | 6,40,000 | Less: Sales Returns | 12,000 | ||
| Less: Purchase Returns | 10,000 | 9,68,000 | |||
| 6,30,000 | By Closing Stock | 70,000 | |||
| To Wages | 18,000 | ||||
| To Carriage Inward | 7,000 | ||||
| To Gross Profit c/d | 3,38,000 | ||||
| 10,38,000 | 10,38,000 | ||||
| Rohit Stationers का Profit & Loss Account – 31 March 2027 को समाप्त वर्ष | |||||
|---|---|---|---|---|---|
| Particulars | ₹ | Particulars | ₹ | ||
| To Rent | 72,000 | By Gross Profit b/d | 3,38,000 | ||
| To Salary (1,44,000 + 12,000 outstanding) | 1,56,000 | By Commission Received (6,000 + 1,000 accrued) | 7,000 | ||
| To Electricity | 26,000 | By Discount Received | 2,000 | ||
| To Insurance (12,000 – 3,000 prepaid) | 9,000 | ||||
| To Discount Allowed | 3,000 | ||||
| To Depreciation on Furniture @ 10% | 6,000 | ||||
| To Depreciation on Computer @ 20% | 10,000 | ||||
| To Net Profit (transferred to Capital) | 65,000 | ||||
| 3,47,000 | 3,47,000 | ||||
| Rohit Stationers की Balance Sheet – 31 March 2027 को | |||||
|---|---|---|---|---|---|
| Particulars | ₹ | Particulars | ₹ | ||
| Liabilities | Assets | ||||
| Capital | 1,98,000 | Furniture | 60,000 | ||
| Add: Net Profit | 65,000 | Less: Depreciation | 6,000 | ||
| Less: Drawings | 60,000 | 54,000 | |||
| 2,03,000 | Computer | 50,000 | |||
| Bank Loan | 1,00,000 | Less: Depreciation | 10,000 | ||
| Creditors | 70,000 | 40,000 | |||
| Outstanding Salary | 12,000 | Closing Stock | 70,000 | ||
| Debtors | 85,000 | ||||
| Bank | 1,10,000 | ||||
| Cash | 22,000 | ||||
| Prepaid Insurance | 3,000 | ||||
| Accrued Commission Received | 1,000 | ||||
| 3,85,000 | 3,85,000 | ||||
परिणाम: gross profit ₹3,38,000, net profit ₹65,000, closing capital ₹2,03,000, balance sheet के दोनों पक्षों का योग ₹3,85,000।
अभ्यास प्रश्न (बिना हल – उत्तर छिपा है)
हर प्रश्न पहले कागज़ पर या TallyPrime में ख़ुद करें, फिर उत्तर खोलकर जाँचें।
🏋️ Practice – ख़ुद करें
Solution देखें
| Kavya Traders का Trading Account – 31 March 2027 को समाप्त वर्ष | |||||
|---|---|---|---|---|---|
| Particulars | ₹ | Particulars | ₹ | ||
| To Opening Stock | 30,000 | By Sales | 5,20,000 | ||
| To Purchases | 3,40,000 | Less: Sales Returns | 0 | ||
| Less: Purchase Returns | 0 | 5,20,000 | |||
| 3,40,000 | By Closing Stock | 42,000 | |||
| To Wages | 30,000 | ||||
| To Gross Profit c/d | 1,62,000 | ||||
| 5,62,000 | 5,62,000 | ||||
| Kavya Traders का Profit & Loss Account – 31 March 2027 को समाप्त वर्ष | |||||
|---|---|---|---|---|---|
| Particulars | ₹ | Particulars | ₹ | ||
| To Rent | 36,000 | By Gross Profit b/d | 1,62,000 | ||
| To Salary | 60,000 | ||||
| To Insurance (8,000 – 2,000 prepaid) | 6,000 | ||||
| To Depreciation on Machinery @ 10% | 15,000 | ||||
| To Net Profit (transferred to Capital) | 45,000 | ||||
| 1,62,000 | 1,62,000 | ||||
| Kavya Traders की Balance Sheet – 31 March 2027 को | |||||
|---|---|---|---|---|---|
| Particulars | ₹ | Particulars | ₹ | ||
| Liabilities | Assets | ||||
| Capital | 2,58,000 | Machinery | 1,50,000 | ||
| Add: Net Profit | 45,000 | Less: Depreciation | 15,000 | ||
| Less: Drawings | 24,000 | 1,35,000 | |||
| 2,79,000 | Closing Stock | 42,000 | |||
| Creditors | 45,000 | Debtors | 60,000 | ||
| Outstanding Wages | 5,000 | Bank | 72,000 | ||
| Cash | 18,000 | ||||
| Prepaid Insurance | 2,000 | ||||
| 3,29,000 | 3,29,000 | ||||
Gross profit ₹1,62,000; net profit ₹45,000; balance sheet योग ₹3,29,000।
Solution देखें
(a) Capital (b) Revenue (c) Revenue (d) Capital – machine की लागत में जुड़ती है (e) Revenue।🏅 आज के Job Skills
Quick quiz
🧠 Quick Quiz – ख़ुद को जाँचें
Interview corner
💼 Interview Corner
Gross profit और net profit में अंतर?
Gross profit = net sales – बिके माल की लागत (trading account)। Net profit = gross profit + दूसरी आय – indirect ख़र्च (P&L account)।
Prepaid insurance का treatment?
P&L account में insurance से घटाया जाता है और balance sheet में current asset के रूप में दिखाया जाता है।
सारांश
- Trading account से gross profit; P&L से net profit; balance sheet स्थिति दिखाती है।
- Adjustments दो बार; trial balance की मदें एक बार।
- Capital ख़र्च → balance sheet; revenue ख़र्च → P&L।
- Module A पूरा – Day 9 से यही काम TallyPrime में।
Day 9: TallyPrime – installation, Gateway of Tally, top menu और रोज़ काम आने वाली shortcut keys।
अक्सर पूछे जाने वाले प्रश्न (FAQ)
Balance sheet हमेशा क्यों मिलती है?
क्या छोटे व्यापारियों को balance sheet चाहिए?
Tally और TallyPrime, Tally Solutions Pvt. Ltd. के trademarks हैं। यह एक स्वतंत्र course है – Tally Solutions से जुड़ा या उसके द्वारा मान्य नहीं। Examples में सभी business नाम, GSTIN और रकमें काल्पनिक (sample) हैं।
