Profit & Loss Account and Balance Sheet in Financial Accounting
Profit
& Loss Account in Financial Accounting:-
In
Hindi:- Profit & Loss Account एक ऐसा Account
होता
है जिससे संस्था के Net
Profit और Net loss को ज्ञात किया जाता है। यह Account,
Trading Account के
बाद बनाया जाता है।
Profit
& Loss Account will be prepared after trading account , It is used for
asserting for the net profit & net loss of the firm.
Profit
& Loss Account में
विभिन्न प्रकार के Account
को
शामिल किया जाता है।
As-
Indirect Expenses (Salary Account, Electric Bill Account, Water Bill Account,
Telephone Bill Account) , Indirect Income (Interest Account , ) & other
incomes.
Preparing
Profit & Loss Account in financial Account
Profit & Loss Account बनाने के लिए Book of Account को दो भागो में बाटा जाता है एक Debit Side और एक Credit Side होता है। Debit
Side में
Indirect Expense को लिखते है । तथा Credit Side में other incomes को लिखते है Credit
Side में
ही trading account
से
प्राप्त Gross
Profit की
भी Entry की जाती है । इसके बाद दोनो Side के Amount को अलग-अलग जोड़ लिया जाता है
जिस तरफ Amount
कम
होता है उस तरफ आवश्यक Amount
जोड़
देते है। यही आवश्यक Amount
Net Profit होता
है।
Trial
balance transaction for finding net profit or net loss
- Electric bill account ₹1500
- Rent Given Account ₹1100
- Salary Account ₹1700
- Telephone bill account ₹1800
- Rent receive account ₹1500
- Loss by theft account ₹1100
- Freight inward account ₹1500
- Interest earned account ₹1700
- Gross profit account ₹76200
Note-
Gross Profit amount यहाँ पर हमने पिछले पोस्ट के Trading Account से लिया है।
Balance
Sheet:-
Balance
sheet is the final statement of accounting , It show the financial position of
the firm, financial position mean that is to check the assets and the liability
of the firm.
In
Hindi:- Balance Sheet financial accounting का final Statement होता है जो संस्था के वास्तविक वित्तीय स्थिति को दिखाता है, वास्तविक वित्तीय स्थिति का मतलब , संस्था के संम्पति और जिम्मेदारी की जाँच करने
के लिए किया जाता है ।
Note:-
In the Balance Sheet we record only assets and liability of the firm . In the
left hand side we record the liability and in the right hand side we record the
assets. In the balance sheet both side of amount should be equal.
All Liabilities = All Assets
For
prepare Trading Account, Profit & Loss Account and Balance Sheet of Given
Trial balance
Trading
Account of above Trial balance:-
Profit & Loss Account of above Trial balance:-
Balance Sheet of above account
& Trial Balance:-
Gross profit accounts kya hai ,,,sir....
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