अकाउंट के प्रकार |Types of Accounts in Hindi

नमस्कार दोस्तों हमारी आज के post का शीर्षक है अकाउंट के प्रकार |Types of Accounts |  उम्मीद करतें हैं की यह आपकों अवश्य पसंद आयेगी | धन्यवाद |

किसी बिजनेस में बुक कीपिंग का मतलब कम्पनी के सम्पूर्ण लेन-देन के रिकॉर्ड को संगृहीत किया जा सके इस कार्य को पूर्ण करने के लिए हमारे पास बुक कीपिंग से सम्बंधित समूह निम्न हैं –

The object of book-keeping is to keep a complete record of all the transactions that place in the business. To achieve this object, business transactions have been classified into three categories :

• Transactions relating to persons .
• Transactions relating to properties and assets .
• Transactions relating to incomes and expenses .

The accounts falling under the first heading are known as ‘Personal Accounts’. The accounts falling under the second heading are known as ‘Real Accounts’, the accounts falling under the third heading are called ‘Nominal Accounts’. The accounts can also be classified as personal and impersonal . The following chart will show the various types of accounts .

Personal Accounts

Accounts recording transactions with a person or group of persons are known as personal accounts . These accounts are necessary, in particular, to record credit transactions. Personal accounts are of the following types :

एक नगद अकाउंट एक व्यक्ति के साथ या कारपोरेट बाडिज के साथ अकाउंट या इंस्टिट्यूशन के साथ जो एक बिजनेस को डील करने में परिचित कराता है | (उदाहरण- ग्राहक, लेनदार, देनदार, बैंक, पूँजी, फर्म और व्यक्ति के नाम आदि |)

Natural persons :

An अकाउंट recording transactions with an individual human being is termed as termed as a natural persons personal account. eg., Kamal’s account, Sharma’s accounts. Both males and females are included in it .

Artificial or legal persons :

An account recording financial transactions with an artificial person created by law or otherwise is termed as an artificial person, personal account, e.g. Firms’ accounts, limited companies’ accounts, educational institutions’ accounts, Co-operative society account .

Group/ Representative personal Accounts :

An अकाउंट indirectly representing a person or persons is known as representative personal account . When accounts are of a similar nature and their number is large, it is better tot group them under one head and open representative personal accounts e.g., prepaid insurance, outstanding salaries, rent, wages etc. When a person starts a business, he is known as proprietor . This proprietor is represented by capital account for that entire he invests in business and by drawings accounts for all that which he withdraws from business. So, capital  accounts and drawings account are also personal accounts .

The rule for personal accounts is: Debit the receiver, Credit the giver .

Real Accounts

अकाउंट relating to properties or assets are known as ‘Real Accounts’, A separate अकाउंट is maintained for each asset e.g., Cash Machinery, Building, etc., Real accounts can be further classified into tangible and intangible .

वह खाता जो चीजों से सम्बंधित होता है, जिसे हम छू सकतें हैं, महसूस कर सकतें हैं, नाप सकतें हैं, फिक्स्ड कर सकतें हैं या करेन्ट नेचर में कर सकतें हैं | (उदाहरण- नगद, फर्नीचर, स्टॉक, क्रय, विक्रय आदि |)

Tangible Real Accounts:

These अकाउंट represent assets and properties which can be seen, touched, felt, measured, purchases and sold. e.g. Machinery account Cash account, Furniture account, stock account etc.

Intangible Real Accounts:

These accounts represent assets and properties which cannot be seen, touched or felt but they can be measured in terms of money .e.g., Goodwill accounts, patents account, Trademarks account, Copyrights account, etc.

The rule for real accounts is: Debit what comes in , Credit what goes out

Nominal Accounts

Accounts relating to income, revenue, gain expenses and losses are termed as nominal accounts . These accounts are also known as fictitious accounts as they do not represent any tangible asset . A separate account is maintained for each head or expense or loss and gain or income. Wages account, Rent account Commission account, Interest received account are some examples of nominal account .

ये खाता व्यय या हानि और आय या लाभ के साथ डील करता है | ये खाते बैंक में खुलतें हैं | इस खाते का साधारण आदान-प्रदान के नेचर में वर्णन होता है | (उदाहरण- मकान मालिक को व्यापार करने के लिए भाड़ा देना | )

The rule for Nominal accounts is : Debit all expenses and losses , Credit all incomes and gains .

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