ववरण ( Narration )

ाि ( Receipt ) से संबंिधत Narrations

1) M/s XYZ Traders से नक़द ा हए ु ।

Being cash received from M/s XYZ Traders

2) M/s XYZ Traders से चेक ा हआ ु ।

Being cheque received from M/s XYZ Traders

3) M/s XYZ Traders से NEFT / RTGS से amount ा हआ ु ।

Being amount received in bank from M/s XYZ Traders through NEFT / RTGS

4) M/s XYZ Traders से नक़द पये आये और उसे 2% cash discount दया।
Cash A/c Dr. 980
Discount given A/c Dr. 20
To M/s XYZ Traders (Cr.) 1000
( Being amount received from M/s XYZ Traders after deducting 2% cash discount )

5) PPF पर याज ा हआ। ु

Being interest received on PPF A/c as per passbook / bank statement

भुगतान ( Payment ) से संबंिधत Narrations

1) M/s XYZ Traders को नक़द पये दए जसक रसीद न बर 12 दनांक 1/5/13 ा हई

ु ।
Being cash paid to M/s XYZ Traders vide receipt no. 012 dated 1/5/13

2) M/s XYZ Traders को चेक दया जसक रसीद न बर 24 दनांक 10/5/13 ा हई

ु ।
Being cheque issued to M/s XYZ Traders vide receipt no. 024 dated 10/5/13

3) M/s XYZ Traders को NEFT / RTGS के मा यम से भुगतान कया।

Being amount paid to M/s XYZ Traders from bank through NEFT / RTGS

4) M/s XYZ Traders को नक़द पये दए और उसने 2% cash discount दया जसक
रसीद न बर 45 दनांक 20/5/13 ा हई ु ।
M/s XYZ Traders Dr. 1000
To Cash A/c (Cr.) 980
To Discount received A/c (Cr.) 20
( Being cash paid to M/s XYZ Traders after deducting 2% cash discount vide receipt no.
045 dated 20/5/13 )

5) सुरेश को एडवांस दया।

Being advance given to Suresh

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 6) LIC Premium / PPF / Infra Bond का Cash / Bank ारा भुगतान कया।
LIC Premium / PPF / Infra Bond A/c Dr. 1000
To Cash / Bank A/c (Cr.) 1000
( Being amount paid for LIC Premium / PPF / Infra Bond in cash / through bank )

ब कंग ( Banking ) से संबंिधत Narrations

1) बक म नक़द जमा कये।

Being cash deposited in bank

2) बक से नक़द िनकाले।
Being cash withdrawn from bank

3) बक ने Bank charges ( Cheque book charges, Cheque return charges etc.) काटे ।
Bank charge Dr. 1000
To State Bank of India (Cr.) 1000
( Being bank charges deducted by bank as per bank statement / passbook )

4) बक ने हमारे खाते म interest जमा कया।

State Bank of India Dr. 1000
To Bank interest received (Cr.) 1000
( Being interest credited by bank as per bank statement / passbook )

5) बक ने हमारे लोन खाते पर interest charge कया।

Bank interest paid Dr. 1000
To State Bank of India (Cr.) 1000
( Being interest charged by bank on loan for the period 1-3-13 To 31-3-13 as per bank
statement )

6) बक ने गलती से हमसे bank charge काट िलया था और उसे वापस हमारे खाते म
जमा कर भूल सुधार क ।
State Bank of India Dr. 1000
To Bank charge (Cr.) 1000
( Being bank charges, earlier deducted, reversed by bank as per bank statement )

7) M/s XYZ Company Ltd. से ड वडड ा हआ ु जो क सीधे बक म जमा हआ ु ।

State Bank of India Dr. 1000
To Dividend A/c (Cr.) 1000
( Being dividend received from M/s XYZ Company Ltd. directly deposited in bank A/c
as per bank statement )

8) M/s XYZ Traders से ा चेक रटन / अनाद रत ( Return / Dishonour ) हआ ु ।

M/s XYZ Traders Dr. 1000
To State Bank of India (Cr.) 1000
( Being cheque received from M/s XYZ Traders returned / dishonoured by bank )

9) बक से Term loan ा हआ ु ।
Being term loan received from bank
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 10) बक को माच, 2013 क loan क installment द ।
Being loan installment for the month March, 2013 paid to bank

11) Assessment year 2013-14 का income tax refund बक खाते म जमा कया / हआ। ु
Being income tax refund for the assessment year 2013-14 deposited / received in bank

पूँजी ( Capital ) से संबंिधत Narrations

1) यापार का वामी पूँजी लाया।

Being cash brought in business as capital

2) िनजी उपयोग हे तु नक़द िनकाला।

Being cash withdrawn for personal use

3) िनजी उपयोग हे तु माल िनकाला।

Being goods withdrawn for personal use

4) यापार का वामी पूँजी के प म माल / फन चर लाया।

Being goods / furniture brought in business as capital

5) 31st march, 2013 को वष समाि पर Proprietor ारा लगाई गई पूँजी पर 15% ितवष
क दर से याज दया।
Interest A/c Dr. 5000
To Capital A/c (Cr.) 5000
( Being interest @ 15% p.a. credited to proprietor’s capital A/c for the year ending on
31st March, 2013 )

6) 31st march, 2013 को वष समाि पर partners ारा लगाई गई पूँजी पर 15% ितवष
क दर से याज दया।
Interest A/c Dr. 10000
To Partners XYZ Capital A/c (Cr.) 5000
To Partners ABC Capital A/c (Cr.) 5000
( Being interest @15% p.a. credited to partner’s capital A/c for the year ending on 31st
March, 2013 )

7) Proprietor / Partner’s का जनवर , 2013 का वेतन पूँजी खाते म जमा कया।

Being proprietor’s / partner’s salary for the month Jan., 2013 credited to his Capital A/c

8) Profit & Loss A/c का बैलस capital A/c म transfer कया।

Being balance of Profit & Loss A/c for the year ending on 31st March 2013 transferred to
Proprietor’s / Partner’s Capital A/c

य ( Purchase ) से संबंिधत Narration

1) M/s XYZ Traders से उधार माल खर दा।
Being goods purchased on credit from M/s XYZ Traders

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 2) M/s XYZ Traders से नक़द माल य कया।
Being goods purchased for cash from M/s XYZ Traders

3) M/s ABC Traders से C form के against माल य कया।

Being goods purchased from M/s ABC Traders against C form no. -----

य वापसी ( Purchase Return) से संबंिधत Narration

1) M/s XYZ Traders को खर दा हआु माल वापस कया।

Being goods returned to M/s XYZ Traders

2) M/s XYZ Traders से खर दा गया माल ख़राब वािलट का होने के कारण वापस
कया।
Being goods returned to M/s XYZ Traders due to bad quality

3) M/s XYZ Traders से खर दा गया माल आडर अनुसार ना होने के कारण वापस कया।
Being goods returned to M/s XYZ Traders for not being as per order

व य ( Sales ) से संबंिधत Narration

1) M/s XYZ Traders को उधार माल व य कया।

Being goods sold to M/s XYZ Traders on credit

2) M/s XYZ Traders को नक़द माल व य कया।

Being goods sold to M/s XYZ Traders for cash

3) M/s ABC Traders को C form के against माल व य कया।

Being goods sold to M/s ABC Traders against C form no. ---

व य वापसी ( Sales Return) से संबंिधत Narration

1) M/s ABC Traders ने माल वापस कया।

Being goods returned by M/s ABC Traders

2) M/s ABC Traders को बेचा गया माल ख़राब वािलट का होने के कारण वापस आया।
Being goods returned by M/s ABC Traders due to bad quality

3) M/s ABC Traders को बेचा गया माल आडर अनुसार ना होने के कारण वापस आया।
Being goods returned by M/s ABC Traders for not being as per order

संप ( Assets ) से संबंिधत Narration

1) M/s Singh Computers से कं यूटर खर दा।

Being computer purchased from M/s Singh Computers vide invoice no. 021 dt. 31-3-13

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 2) ी राकेश िम ा को पुराना फन चर बेचा।
Being old furniture sold to Mr. Rakesh Mishra

3) 15% p.a. क दर से Depreciation चाज कया।

Being depreciation charged @15% p.a. for the year ending on 31st March, 2013

4) Assets आग म जलने से नुकसान हआ। ु

Loss by fire A/c Dr. 1000
To Assets (Cr.) 1000
( Being assets destroyed due to fire )

Unsecured loan से संबंिधत Narrations

1) ी राम शमा से Unsecured Loan ा हआ ु ।

Being loan received from Mr. Ram Sharma

2) ी राम शमा से ा loan पर @ 15% से दनांक 01/04/12 से 31/03/13 तक याज का

जमा खच कया।
Interest paid A/c Dr. 10000
To Mr. Ram Sharma’s Loan A/c (Cr.) 10000
( Being interest @15% p.a. for the period from 1/4/12 to 31/3/13 credited to Mr. Ram
sharma’s loan A/c )

3) ी राम शमा को चेक ारा loan चुकाया।

Being loan paid to Mr. Ram Sharma by cheque

दए गए loan से संबंिधत Narrations

1) ी याम यादव को loan दया।

Being loan given to Mr. Shyam Yadav

2) ी याम यादव को दए गए loan पर 15% ितवष क दर से याज को उसके खाते

म debit कया।
Shyam Yadav’s Loan A/c Dr. 1000
To Interest Receivable (Cr.) 1000
( Being interest @ 15% p.a. for the period 01/04/12 to 31/3/13 debited to Mr. Shyam
Yadav’s Loan A/c )

3) ी याम यादव को दए गए loan क रािश चेक ारा ा हई ु ।

Being loan amount received from Mr. Shyam Yadav by cheque

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 Duties & Taxes से संबंिधत Narrations
VAT / Sales Tax / Entry Tax

1) VAT का भुगतान कया।

Being VAT deposited. Challan no. ---- dated ----

2) Penalty / interest के साथ VAT जमा कया।

Being VAT deposited along with penalty / interest of Rs. 500. Challan no. ---- dated--

3) Assessment year 2008-09 के VAT का रफंड ा हआ। ु

Being VAT refund received for the assessment year 2008-09

4) Entry tax जमा कया।

Being entry tax deposited. Challan no. ...... Dated.......

5) Sales tax जमा कया।

Being sales tax deposited. Challan no. ...... Dated.......

TDS ( Tax Deducted at Source ) / Advance Tax / Income Tax

1) M/s Singh Computer ने हम चेक से भुगतान करते समय 10% TDS काटा।
State Bank of India Dr. 18000
TDS A/c Dr. 2000
To m/s singh computers (Cr.) 20000
( Being cheque received from M/s Singh Computer after deducting TDS @10% )

2) M/s Ashok Traders को चेक से भुगतान करते समय हमने 10% TDS काटा।
M/s Ashok Traders Dr. 20000
To State Bank of India (Cr.) 18000
To TDS A/c (Cr.) 2000
( Being cheque paid To M/s Ashok Traders after deducting TDS @10% )

3) TDS जमा कया।

Being TDS amount deposited. Challan no......dated.....

4) Advance tax जमा कया।

Being advance tax for the year 2013-14 paid. Challan no. ..... dated......

5) Assessment year 2013 - 14 के रटन के अनुसार income tax जमा कया।

Being income tax paid as per the return of assessment year 2013-14

6) 31st March 2013 को समा हो रहे वष का Proprietor / Partners का Self Assessment

Tax का भुगतान कया।
Being self assessment tax of proprietor / partners paid for the year ending on 31st March,
2013

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 Direct / Indirect Expenses के भुगतान से संबंिधत Narrations

1) रमेश को माह िसत बर 2013 का वेतन दया।

Being salary paid to Ramesh for the month Sep., 2013

2) वेतन को advance के against adjust कया

Salary A/c Dr. 5000
To Ramesh’s A/c (Cr.) 5000
( Being salary adjusted for the month Sep., 2013 against advance amount paid to him )

3) National Insurance Co. Ltd. को चेक से ीिमयम का भुगतान कया।

Being insurance premium paid through cheque to national insurance co. Ltd.

4) Ok Transport को भाड़ा ( Freight ) चुकाया।

Being freight paid to Ok Transport vide receipt no. 124 dated 30/09/12

5) ीमान सुरेश शमा को माह Oct., 2013 का ऑ फस का कराया दया।

Being office rent for the month Oct. 2013 paid to Mr. Suresh Sharma

6) Conveyance / Postage / Mobile Bill / Fuel Exp का भुगतान कया।

Being conveyance / postage / mobile bill / fuel expenses paid

7) टे लीफोन बल चुकाया।
Being telephone expenses paid

इसी तरह Repair & Maintenance, Electricity Exp., Property Tax, Sundry Exp. आ द क
नरे शन िलख।

Provision से संबंिधत Narrations

1) Audit Fee
Being provision made for audit fee for the year ending on 31st March, 2013

2) Legal Fee
Being provision made for legal fee for the year ended 31st March, 2013

Outstanding Expenses ( ऐसे पेमट जो वष के अंत म करना थे क तु नह ं

कये गए) से संबंिधत Narrations

1) Salary payable
Being salary payable for the month March, 2013 transferred to Salary Payable A/c

2) Electricity / Telephone Exp. Payable

Being electricity / telephone exp. payable for the month March, 2013 transferred to
Electricity / Telephone Exp. Payable A/c

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 Bad debts से संबंिधत Narrations

1) M/s XYZ Traders से वसूली ना होने के कारण उसके खाते क रािश डू बत खाते ( Bad
debts A/c) म डाली।
Being balance of M/s XYZ Traders transferred to Bad Debts A/c

2) M/s XYZ Traders क जो रािश हमने डू बत खाते म डाल द थी वह ा हो गई।

Being bad debts recovered from M/s XYZ Traders

Branch और Head Office के बीच हए

ु transaction से संबंिधत Narrations

1) Vijaynagar branch को माल transfer कया।

Being goods transferred to Vijaynagar branch

2) Vijaynagar branch से चेक / नक़द ा हआ ु ।

Being cheque / cash received from Vijaynagar branch

3) Vijaynagar branch के behalf पर हमने Ok Transport को भाड़ा दया।

Vijaynagar branch Dr. 1000
To cash A/c (Cr.) 1000
( Being freight paid to Ok Transport on behalf of Vijaynagar branch. Vide receipt no. 08 )

4) Vijaynagar branch ने खराब माल वापस कया।

Being damaged goods returned by Vijaynagar branch

Professional ( CA, Doctor, Lawyer etc. ) से संबंिधत Narrations

1) M/s XYZ Consultant से माह िसत बर, 2013 का वेतन ा हआ ु ।

Being salary received from M/s XYZ Consultant for the month Sep., 2013

2) Professional Tax / Membership Fee / Conference Fee का भुगतान कया।

Being Professional Tax / Membership Fee / Conference Fee paid through bank / cash

3) Audit Fee / Legal Fee ा हई ु ।

Being audit fee / legal fee received

Credit note voucher से संबंिधत Narrations

1) Rate difference के कारण M/s ABC Traders को ड काउं ट दया।

Being discount given to M/s ABC Traders due to rate difference against our bill no…..

2) बल म दशाई गई मा ा से कम मा ा म माल होने के कारण M/s ABC Traders को

ड काउं ट दया।
Being discount given to M/s ABC Traders as the quantity was less than shown in the bill

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 3) भेजे गए माल क वािलट खराब होने के कारण M/s ABC Traders को ड काउं ट
दया।
Being discount given to M/s ABC Traders as the quality of sold goods was inferior

4) Target पूरा करने पर M/s ABC Traders को 1% incentive दया।

Being 1% incentive given to M/s ABC Traders against target achievement

5) M/s ABC Traders से समय पर भूगतान ा होने के कारण 2% cash discount दया।
Being 2% cash discount given to M/s ABC Traders against early payment

स लायर को कसी बल पर याज का भुगतान दे ने पर क टमर ारा क जाने वाली एं

क नरे शन
6) M/s XYZ Traders को 2% p.m. क दर से याज दया।
Being interest paid to M/s XYZ Traders @ 2% pm against bill no....

Debit Note Voucher से संबंिधत Narration

1) Rate difference के कारण M/s XYZ Traders से ड काउं ट ा हआ। ु

Being discount received from M/s XYZ Traders due to rate difference against bill no......

2) बल म दशाई गई मा ा से कम मा ा म माल ा होने के कारण M/s XYZ Traders

से ड काउं ट ा हआ। ु
Being discount received from M/s XYZ Traders as the quantity was less than shown in
the bill

3) जो माल ा हआ
ु उसक वािलट खराब होने के कारण M/s XYZ Traders से
ड काउं ट ा हआ। ु
Being discount received from M/s XYZ Traders due to inferior quality of goods

4) Target पूरा करने पर M/s XYZ Traders से 1% incentive ा हआ। ु

Being 1% incentive received from M/s XYZ Traders against target achievement

5) M/s XYZ Traders को समय पर भूगतान करने के कारण 2% cash discount ा हआ

ु
Being 2% cash discount received from M/s XYZ Traders against early payment

क टमर से कसी बल पर याज वसूले जाने पर स लायर ारा क जाने वाली एं क

नरे शन
6) M/s ABC Traders से 2% p.m. क दर से याज ा हआ। ु
Being interest received from M/s ABC Traders @ 2% pm against bill no...

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