(Golden Rule of Accountancy in Hindi )

- . .

(Golden Rule of Accountancy)

A/C

A/C

A/C

- ( )

(Debit The Receiver)

-
Debit What Comes
In

-
Debit All Expenses
And Losses

- ( )
Credit The Giver

- -
Credit What Goes Credit All Income And
Out
Gains

1 .
50,000 .
2 .
10,000 .
3 .
20,000 .
4.
1,500 .
5.
1,000 .
10 .
50 .

- .
1 .
50,000 .
Capital A/C - Personal A/C . ( . )
Cash A/C - Real A/C .

 A/C

A/C

A/C

- ( )
Cash

- ( )
Capital

,
Capital A/C - Cr.----------------------50,000
Cash A/C - Dr.----------- 50,000

2 .
10,000 .
Bank A/C - Personal A/C .
Cash A/C - Real A/C .

A/C

A/C

- ( )
Bank

- ( )
Cash

Bank A/C - Dr.----------- 10,000

Cash A/C- Cr.---------------------- 10,000

3 .
20,000 .

A/C

Purchase A/C - Real A/C .

Cash A/C - Real A/C .

A/C

A/C

A/C

-
Purchase

-
Cash

,
Purchase A/C - Dr.----------- 20,000
Cash A/C Cr------------------20,000

4.
1,500 .
Cash A/C - Real A/C .
Sales A/C - Real A/C .

A/C

A/C

-
Cash

-
Sales

,
Cash A/C - Dr.----------- 1,500

Sales A/C - Cr.---------------------- 1,500

A/C

 4.
1,000 .
Cash A/C - Real A/C .
Rent A/C - Nominal A/C .

A/C

A/C

A/C

-
Rent

-
Cash

,
Rent A/C - Dr.----------- 1,000
Cash A/C - Cr.---------------------- 1,000

10 .
50 .

Cash A/C - Real A/C .

Rent A/C - Nominal A/C .

A/C

A/C

-
Cash

A/C

 -
Interest
,
Cash A/C - Dr.---------------------- 50
Interest A/C - Cr.----------- 50