Chapter 3: Recording of Transactions – I
Chapter 3: Recording of Transactions – I – Important Topics:
- Business Transactions and Source Documents
- Accounting Vouchers – Debit, Credit, Transaction, Complex Vouchers
- Accounting Equation – Assets = Liabilities + Capital
- Rules of Debit and Credit (Modern Approach – 5 categories)
- Books of Original Entry – Journal (Simple & Compound Entries)
- Special Journals / Subsidiary Books
- Ledger – Format, Posting, Balancing
- Distinction between Journal and Ledger
- Accounts under GST – Input/Output CGST, SGST, IGST
- Previous Year Exam Questions with Answers
1. Business Transactions and Source Documents
Simple Explanation: A business transaction is an exchange of economic consideration between two parties. Every transaction has two effects – give and take. Source documents are the proof that the transaction actually happened. Without a source document, no entry is recorded.
📘 Definition: Source documents are the written evidences which prove that a transaction has taken place. Examples: Cash Memo, Invoice, Pay-in-slip, Cheque, Salary slip, Debit/Credit Note.
💡 Live Example – 1: You buy a computer for ₹35,000. The dealer gives you a cash memo. This cash memo is the source document.
💡 Live Example – 2: You sell goods on credit to a customer and prepare an invoice. This invoice is the source document.
💡 Live Example – 2: You sell goods on credit to a customer and prepare an invoice. This invoice is the source document.
💭 Think: A business receives an order from a customer but no payment is made yet. Should this be recorded as a transaction?
Simple Hints: No, because no exchange of economic value has taken place. A mere order is not a transaction; it becomes a transaction only when goods are delivered or payment is made.
Simple Hints: No, because no exchange of economic value has taken place. A mere order is not a transaction; it becomes a transaction only when goods are delivered or payment is made.
📝 Exam Practice (2 marks): What are source documents? Give two examples.
Answer Structure: Definition (1 mark) + Examples (1 mark).
Hint: Source documents are the basis of recording – they provide objective evidence.
Answer Structure: Definition (1 mark) + Examples (1 mark).
Hint: Source documents are the basis of recording – they provide objective evidence.
2. Accounting Vouchers
Simple Explanation: After we have the source document, we prepare an accounting voucher. A voucher is a format in which we write which account to debit and which account to credit. Vouchers are of different types based on the nature of the transaction.
📘 Classification of Vouchers:
- Cash Voucher: For cash receipts (credit) and cash payments (debit).
- Non-Cash / Transfer Voucher: For credit transactions.
- Debit Voucher: Records expenses/losses – Debit the expense, Credit cash/bank.
- Credit Voucher: Records incomes/gains – Debit cash/bank, Credit the income.
- Transaction Voucher: One debit and one credit (simple entry).
- Complex Voucher / Journal Voucher: Multiple debits and/or multiple credits.
💡 Example – Debit Voucher: Paid rent ₹5,000 by cheque. Debit: Rent A/c, Credit: Bank A/c.
💡 Example – Credit Voucher: Received commission ₹2,000 cash. Debit: Cash A/c, Credit: Commission A/c.
💡 Example – Credit Voucher: Received commission ₹2,000 cash. Debit: Cash A/c, Credit: Commission A/c.
📝 Exam Practice (6 marks): Explain different types of accounting vouchers with examples.
Answer Structure: 1) Define voucher. 2) Classify – Cash/Non-cash. 3) Debit voucher with example. 4) Credit voucher with example. 5) Transaction voucher. 6) Complex voucher.
Answer Structure: 1) Define voucher. 2) Classify – Cash/Non-cash. 3) Debit voucher with example. 4) Credit voucher with example. 5) Transaction voucher. 6) Complex voucher.
3. Accounting Equation
Simple Explanation: The accounting equation is the foundation of double entry. It says: What the business owns (Assets) = What the business owes to outsiders (Liabilities) + What the business owes to the owner (Capital). This equation always remains balanced.
📘 Accounting Equation:
Assets = Liabilities + Capital
Also expressed as:
(i) Assets – Liabilities = Capital
(ii) Assets – Capital = Liabilities
(iii) Assets – Liabilities – Capital = 0
Assets = Liabilities + Capital
Also expressed as:
(i) Assets – Liabilities = Capital
(ii) Assets – Capital = Liabilities
(iii) Assets – Liabilities – Capital = 0
💡 Live Example: Rohit starts business with ₹5,00,000 cash. Assets (Cash) = ₹5,00,000; Liabilities = 0; Capital = ₹5,00,000. Equation: 5,00,000 = 0 + 5,00,000. Balanced.
💭 Think: A business has assets ₹15,00,000 and liabilities ₹6,00,000. What is the capital?
Simple Hints: Capital = Assets – Liabilities = ₹15,00,000 – ₹6,00,000 = ₹9,00,000.
Simple Hints: Capital = Assets – Liabilities = ₹15,00,000 – ₹6,00,000 = ₹9,00,000.
📝 Exam Practice (3 marks): Prove that accounting equation is always maintained using the following transactions: (i) Started business with cash ₹2,00,000 (ii) Purchased goods on credit ₹50,000 (iii) Sold goods costing ₹30,000 for ₹40,000 on credit.
Answer Structure: Show the equation after each transaction step by step.
Answer Structure: Show the equation after each transaction step by step.
4. Rules of Debit and Credit
Simple Explanation: Every transaction affects at least two accounts. To record them, we need to know which account to debit and which to credit. Under the modern approach, accounts are divided into five categories: Assets, Liabilities, Capital, Expenses, and Revenues.
📘 Rules of Debit and Credit (Modern Classification):
| Nature of Account | Debit | Credit |
|---|---|---|
| Assets | Increase (+) | Decrease (–) |
| Liabilities | Decrease (–) | Increase (+) |
| Capital | Decrease (–) | Increase (+) |
| Expenses / Losses | Increase (+) | Decrease (–) |
| Revenues / Gains | Decrease (–) | Increase (+) |
💡 Example 1 – Asset: Bought furniture for cash ₹10,000. Debit Furniture (increase), Credit Cash (decrease).
💡 Example 2 – Liability: Paid to creditor ₹5,000. Debit Creditor (decrease liability), Credit Cash (decrease asset).
💡 Example 3 – Capital: Owner introduced additional capital ₹50,000. Debit Cash (increase asset), Credit Capital (increase capital).
💡 Example 4 – Expense: Paid salary ₹20,000. Debit Salary (increase expense), Credit Cash (decrease asset).
💡 Example 5 – Revenue: Earned commission ₹5,000. Debit Cash (increase asset), Credit Commission (increase revenue).
💡 Example 2 – Liability: Paid to creditor ₹5,000. Debit Creditor (decrease liability), Credit Cash (decrease asset).
💡 Example 3 – Capital: Owner introduced additional capital ₹50,000. Debit Cash (increase asset), Credit Capital (increase capital).
💡 Example 4 – Expense: Paid salary ₹20,000. Debit Salary (increase expense), Credit Cash (decrease asset).
💡 Example 5 – Revenue: Earned commission ₹5,000. Debit Cash (increase asset), Credit Commission (increase revenue).
💭 Think: Goods sold on credit for ₹15,000 (cost ₹12,000). Which accounts are debited and credited?
Simple Hints: Debit Debtors (asset increase) ₹15,000; Credit Sales (revenue increase) ₹15,000. Also record the cost: Debit Cost of Goods Sold (expense increase) ₹12,000; Credit Purchases/Stock (asset decrease) ₹12,000.
Simple Hints: Debit Debtors (asset increase) ₹15,000; Credit Sales (revenue increase) ₹15,000. Also record the cost: Debit Cost of Goods Sold (expense increase) ₹12,000; Credit Purchases/Stock (asset decrease) ₹12,000.
📝 Exam Practice (2 marks): State the rules of debit and credit for:
(a) Increase in asset (b) Decrease in liability (c) Increase in capital (d) Increase in expense.
Answer: (a) Debit (b) Debit (c) Credit (d) Debit.
(a) Increase in asset (b) Decrease in liability (c) Increase in capital (d) Increase in expense.
Answer: (a) Debit (b) Debit (c) Credit (d) Debit.
5. Journal – Book of Original Entry
Simple Explanation: Journal is the first book where transactions are recorded in chronological order (date-wise). The process is called journalising. Each entry shows the accounts to be debited and credited, along with a brief description called narration.
📘 Format of Journal:
| Date | Particulars | L.F. | Debit (₹) | Credit (₹) |
|---|---|---|---|---|
| YYYY-MM-DD | Account Name Dr. To Account Name (Narration) | xxx | xxx |
💡 Simple Journal Entry (Illustration 2): Business started with cash ₹1,50,000.
Entry: Cash A/c Dr. 1,50,000; To Capital A/c 1,50,000.
Entry: Cash A/c Dr. 1,50,000; To Capital A/c 1,50,000.
💡 Compound Journal Entry (Illustration 2): Bought Plant & Machinery for ₹1,25,000; paid ₹10,000 cash and balance later.
Entry: Plant & Machinery A/c Dr. 1,25,000; To Cash A/c 10,000; To Creditor A/c 1,15,000.
Entry: Plant & Machinery A/c Dr. 1,25,000; To Cash A/c 10,000; To Creditor A/c 1,15,000.
📝 Exam Practice (4 marks): Journalise the following transactions in the books of M/s Himanshu:
2017 Dec 1: Business started with cash ₹75,000.
Dec 7: Purchased goods for cash ₹10,000.
Dec 9: Sold goods to Swati ₹5,000.
Dec 12: Purchased furniture ₹3,000.
Dec 18: Received cash from Swati in full settlement ₹4,000.
Dec 25: Paid rent ₹1,000.
Dec 30: Paid salary ₹1,500.
Answer: (Provide journal entries – refer to textbook solution)
2017 Dec 1: Business started with cash ₹75,000.
Dec 7: Purchased goods for cash ₹10,000.
Dec 9: Sold goods to Swati ₹5,000.
Dec 12: Purchased furniture ₹3,000.
Dec 18: Received cash from Swati in full settlement ₹4,000.
Dec 25: Paid rent ₹1,000.
Dec 30: Paid salary ₹1,500.
Answer: (Provide journal entries – refer to textbook solution)
6. Special Journals (Subsidiary Books)
Simple Explanation: To handle a large number of similar transactions, the journal is divided into special journals. Each special journal records only one type of transaction. This saves time and reduces errors.
📘 List of Special Journals:
- Cash Book: All cash receipts and payments.
- Purchases Book: Credit purchases of goods.
- Sales Book: Credit sales of goods.
- Purchase Returns Book: Goods returned to suppliers.
- Sales Returns Book: Goods returned by customers.
- Bills Receivable Book: Bills accepted by customers.
- Bills Payable Book: Bills accepted by the business.
- Journal Proper: Transactions not recorded in any of the above (opening entries, closing entries, adjusting entries, rectification entries).
📝 Exam Practice (3 marks): List any four subsidiary books and state what transactions are recorded in them.
Answer: Cash Book – cash transactions; Purchases Book – credit purchases; Sales Book – credit sales; Journal Proper – opening/closing entries, etc.
Answer: Cash Book – cash transactions; Purchases Book – credit purchases; Sales Book – credit sales; Journal Proper – opening/closing entries, etc.
7. Ledger – Principal Book of Entry
Simple Explanation: Ledger is a book where all accounts are maintained. After journal entries are made, they are posted to respective ledger accounts. Each account is opened on a separate page. Ledger helps to know the net effect on each account at a glance.
📘 Format of Ledger Account (T‑shape):
Dr. Name of Account Cr.
Dr. Name of Account Cr.
| Date | Particulars | J.F. | Amount (₹) | Date | Particulars | J.F. | Amount (₹) |
|---|---|---|---|---|---|---|---|
💡 Example – Posting: From the journal entry "Cash A/c Dr. 1,50,000; To Capital A/c 1,50,000":
In Cash Account (Dr. side): Date – Particulars "Capital" – Amount 1,50,000.
In Capital Account (Cr. side): Date – Particulars "Cash" – Amount 1,50,000.
In Cash Account (Dr. side): Date – Particulars "Capital" – Amount 1,50,000.
In Capital Account (Cr. side): Date – Particulars "Cash" – Amount 1,50,000.
📘 Distinction between Journal and Ledger:
| Basis | Journal | Ledger |
|---|---|---|
| 1. Book of | Original Entry / First Entry | Second Entry / Principal Book |
| 2. Order | Chronological order | Analytical order (account-wise) |
| 3. Basis | Source documents | Journal entries |
| 4. Process | Journalising | Posting |
| 5. Legal importance | Greater legal evidence | Lesser as compared to journal |
| 6. Balancing | Not balanced daily | Balanced periodically |
💭 Think: Why is ledger called the "Principal Book of Entry"?
Simple Hints: Because from ledger we prepare Trial Balance and final accounts. All information needed for financial statements is taken from ledger accounts.
Simple Hints: Because from ledger we prepare Trial Balance and final accounts. All information needed for financial statements is taken from ledger accounts.
📝 Exam Practice (6 marks): Differentiate between Journal and Ledger. Explain the posting process with an example.
Answer Structure: Table of differences (4-5 points) + definition of posting + example of journal entry and its posting in both accounts.
Answer Structure: Table of differences (4-5 points) + definition of posting + example of journal entry and its posting in both accounts.
8. Posting and Balancing of Accounts
Simple Explanation: Posting is the process of transferring debit and credit entries from journal to respective ledger accounts. Balancing means finding the difference between the two sides of an account. If debit side total > credit side total = Debit balance; if credit side total > debit side total = Credit balance.
📘 Steps in Posting:
- Open the account in ledger.
- Enter the date from journal.
- Write the name of the opposite account in particulars.
- Write the page number of journal in J.F. column.
- Enter the amount on the debit side if the account is debited in journal; on credit side if credited.
📘 Balancing Procedure:
- Total both sides of the account.
- Find the difference.
- If debit side is larger, write the difference on the credit side as "By Balance c/d".
- If credit side is larger, write the difference on the debit side as "To Balance c/d".
- Bring down the balance on the opposite side as opening balance for next period.
📝 Exam Practice (4 marks): What is meant by balancing an account? Explain the procedure with an example.
Answer: (Definition + steps + example of a Cash Account with debit and credit entries showing balance c/d and b/d)
Answer: (Definition + steps + example of a Cash Account with debit and credit entries showing balance c/d and b/d)
9. Accounting under GST – Input/Output CGST, SGST, IGST
Simple Explanation: GST is a destination-based tax. For intra-state transactions, CGST (Central) and SGST (State) are charged. For inter-state transactions, IGST (Integrated) is charged. Input tax is an asset; Output tax is a liability. At the end of period, we set off input against output and pay the balance.
📘 Accounts maintained under GST:
- Input CGST A/c – Asset
- Input SGST A/c – Asset
- Input IGST A/c – Asset
- Output CGST A/c – Liability
- Output SGST A/c – Liability
- Output IGST A/c – Liability
- Electronic Cash Ledger – maintained on GST portal
💡 Illustration 4 (Intra-state): Shobit bought goods ₹1,00,000 on credit (CGST 5%, SGST 5%). Entry:
Purchases A/c Dr. 1,00,000
Input CGST A/c Dr. 5,000
Input SGST A/c Dr. 5,000
To Creditor A/c 1,10,000
Purchases A/c Dr. 1,00,000
Input CGST A/c Dr. 5,000
Input SGST A/c Dr. 5,000
To Creditor A/c 1,10,000
💡 Illustration 5 (Inter-state): Suman of Bihar bought goods from Jharkhand ₹3,50,000 (IGST 18%). Entry:
Purchases A/c Dr. 3,50,000
Input IGST A/c Dr. 63,000
To Bank A/c 4,13,000
Purchases A/c Dr. 3,50,000
Input IGST A/c Dr. 63,000
To Bank A/c 4,13,000
📘 Set-off rules:
- IGST credit first set off against IGST liability, then against CGST, then against SGST.
- CGST credit set off against CGST and IGST liabilities.
- SGST credit set off against SGST and IGST liabilities.
📝 Exam Practice (6 marks): Pass journal entries for the following transactions (assume CGST 9%, SGST 9% within Delhi):
(i) Purchased goods on credit ₹2,00,000.
(ii) Sold goods ₹1,50,000 on credit.
(iii) Paid for transport ₹8,000.
(iv) Set off GST and pay balance.
Answer: (Follow Illustration 4 pattern)
(i) Purchased goods on credit ₹2,00,000.
(ii) Sold goods ₹1,50,000 on credit.
(iii) Paid for transport ₹8,000.
(iv) Set off GST and pay balance.
Answer: (Follow Illustration 4 pattern)
📌 Previous Year Exam Questions (with Answers)
Q1. (2019 March – 1 Mark): What is a source document? Give one example.
Answer: Source document is a written evidence of a transaction. Example: Cash memo, Invoice.
Answer: Source document is a written evidence of a transaction. Example: Cash memo, Invoice.
Q2. (2018 IMP – 1 Mark): Which account is credited when goods are sold on credit?
Answer: Sales Account.
Answer: Sales Account.
Q3. (2020 March – 2 Marks): State the accounting equation. If capital is ₹2,00,000 and liabilities are ₹50,000, find total assets.
Answer: Assets = Liabilities + Capital = 50,000 + 2,00,000 = ₹2,50,000.
Answer: Assets = Liabilities + Capital = 50,000 + 2,00,000 = ₹2,50,000.
Q4. (2021 Say – 2 Marks): Distinguish between Journal and Ledger.
Answer: (Any two points: Journal is book of original entry, Ledger is principal book; Journal records in chronological order, Ledger in analytical order; etc.)
Answer: (Any two points: Journal is book of original entry, Ledger is principal book; Journal records in chronological order, Ledger in analytical order; etc.)
Q5. (2022 June – 2 Marks): Write the rules of debit and credit for:
(a) Increase in capital (b) Decrease in liability (c) Increase in asset (d) Increase in expense.
Answer: (a) Credit (b) Debit (c) Debit (d) Debit.
(a) Increase in capital (b) Decrease in liability (c) Increase in asset (d) Increase in expense.
Answer: (a) Credit (b) Debit (c) Debit (d) Debit.
Q6. (2022 IMP – 3 Marks): Prepare journal entries for the following transactions in the books of M/s Sunil Traders:
2022 Jan 1: Started business with cash ₹1,00,000.
Jan 5: Purchased goods from Ravi ₹20,000 on credit.
Jan 10: Sold goods to Mohan ₹15,000 on credit.
Jan 15: Cash paid to Ravi ₹19,500, discount received ₹500.
Answer:
Jan 1: Cash A/c Dr. 1,00,000; To Capital A/c 1,00,000.
Jan 5: Purchases A/c Dr. 20,000; To Ravi A/c 20,000.
Jan 10: Mohan A/c Dr. 15,000; To Sales A/c 15,000.
Jan 15: Ravi A/c Dr. 20,000; To Cash A/c 19,500; To Discount Received A/c 500.
2022 Jan 1: Started business with cash ₹1,00,000.
Jan 5: Purchased goods from Ravi ₹20,000 on credit.
Jan 10: Sold goods to Mohan ₹15,000 on credit.
Jan 15: Cash paid to Ravi ₹19,500, discount received ₹500.
Answer:
Jan 1: Cash A/c Dr. 1,00,000; To Capital A/c 1,00,000.
Jan 5: Purchases A/c Dr. 20,000; To Ravi A/c 20,000.
Jan 10: Mohan A/c Dr. 15,000; To Sales A/c 15,000.
Jan 15: Ravi A/c Dr. 20,000; To Cash A/c 19,500; To Discount Received A/c 500.
Q7. (2023 March – 4 Marks): Explain the accounting equation and show the effect of the following transactions on it:
(i) Started business with cash ₹2,00,000.
(ii) Purchased goods on credit ₹60,000.
(iii) Sold goods costing ₹40,000 for ₹50,000 on credit.
Answer: (Step-by-step equation – refer to Illustration 1 analysis table)
(i) Started business with cash ₹2,00,000.
(ii) Purchased goods on credit ₹60,000.
(iii) Sold goods costing ₹40,000 for ₹50,000 on credit.
Answer: (Step-by-step equation – refer to Illustration 1 analysis table)
Q8. (2024 Say – 4 Marks): Pass journal entries for the following under GST (CGST 6%, SGST 6%):
(a) Purchased goods from Delhi supplier for ₹80,000.
(b) Sold goods to Delhi customer for ₹1,00,000.
(c) Paid for advertising ₹10,000 by cheque.
(d) Paid GST liability after setting off.
Answer: (Similar to Illustration 4)
(a) Purchased goods from Delhi supplier for ₹80,000.
(b) Sold goods to Delhi customer for ₹1,00,000.
(c) Paid for advertising ₹10,000 by cheque.
(d) Paid GST liability after setting off.
Answer: (Similar to Illustration 4)
Q9. (2025 Mar – 2 Marks): What is a compound journal entry? Give an example.
Answer: Compound entry has more than one debit or more than one credit. Example: Machinery purchased for ₹1,25,000; paid ₹25,000 cash and balance on credit. Entry: Machinery A/c Dr. 1,25,000; To Cash A/c 25,000; To Creditor A/c 1,00,000.
Answer: Compound entry has more than one debit or more than one credit. Example: Machinery purchased for ₹1,25,000; paid ₹25,000 cash and balance on credit. Entry: Machinery A/c Dr. 1,25,000; To Cash A/c 25,000; To Creditor A/c 1,00,000.
Q10. (2025 Say – 6 Marks): Prepare ledger accounts from the following journal entries:
(Provide sample entries and ask students to post and balance)
Answer: (Show posting in Cash A/c, Capital A/c, Purchases A/c, Sales A/c, etc. and balancing)
(Provide sample entries and ask students to post and balance)
Answer: (Show posting in Cash A/c, Capital A/c, Purchases A/c, Sales A/c, etc. and balancing)
📝 Exam Practice (8 marks – Expected): Journalise the following transactions, post them to the ledger, balance the accounts, and prepare a Trial Balance.
(Refer to Illustration 5 of the textbook or a similar comprehensive problem)
(Refer to Illustration 5 of the textbook or a similar comprehensive problem)
മലയാളം വിഭാഗം
അധ്യായം 3: ഇടപാടുകളുടെ രേഖപ്പെടുത്തൽ – I – പ്രധാന പാഠഭാഗങ്ങൾ:
- ബിസിനസ് ഇടപാടുകളും ഉറവിട പ്രമാണങ്ങളും
- അക്കൗണ്ടിംഗ് വൗച്ചറുകൾ – ഡെബിറ്റ്, ക്രെഡിറ്റ്, ട്രാൻസാക്ഷൻ, കോംപ്ലക്സ് വൗച്ചറുകൾ
- അക്കൗണ്ടിംഗ് സമവാക്യം – ആസ്തികൾ = ബാധ്യതകൾ + മൂലധനം
- ഡെബിറ്റ്, ക്രെഡിറ്റ് നിയമങ്ങൾ (ആധുനിക സമീപനം – 5 വിഭാഗങ്ങൾ)
- ആദ്യ എൻട്രിയുടെ പുസ്തകങ്ങൾ – ജേണൽ (ലളിതവും സംയുക്തവുമായ എൻട്രികൾ)
- പ്രത്യേക ജേണലുകൾ / സബ്സിഡിയറി ബുക്കുകൾ
- ലെഡ്ജർ – ഫോർമാറ്റ്, പോസ്റ്റിംഗ്, ബാലൻസിംഗ്
- ജേണലും ലെഡ്ജറും തമ്മിലുള്ള വ്യത്യാസം
- ജിഎസ്ടി പ്രകാരമുള്ള അക്കൗണ്ടുകൾ – ഇൻപുട്ട്/ഔട്ട്പുട്ട് സിജിഎസ്ടി, എസ്ജിഎസ്ടി, ഐജിഎസ്ടി
ലളിതമായ വിശദീകരണം: ബിസിനസ് ഇടപാടുകൾ എന്നത് രണ്ട് കക്ഷികൾ തമ്മിലുള്ള സാമ്പത്തിക കൈമാറ്റമാണ്. ഓരോ ഇടപാടിനും രണ്ട് വശങ്ങളുണ്ട് – കൊടുക്കുക, വാങ്ങുക. ഇടപാട് നടന്നു എന്നതിന്റെ തെളിവാണ് ഉറവിട പ്രമാണം. തെളിവില്ലെങ്കിൽ എൻട്രി രേഖപ്പെടുത്താനാവില്ല.
1. ബിസിനസ് ഇടപാടുകളും ഉറവിട പ്രമാണങ്ങളും
📘 നിർവ്വചനം: ഒരു ഇടപാട് നടന്നുവെന്നതിന് തെളിവായി ഉപയോഗിക്കുന്ന രേഖകളാണ് ഉറവിട പ്രമാണങ്ങൾ. ഉദാ: ക്യാഷ് മെമ്മോ, ഇൻവോയ്സ്, ചെക്ക്, പേ-ഇൻ-സ്ലിപ്പ്.
ഉദാഹരണം 1: ₹35,000 ന് കമ്പ്യൂട്ടർ വാങ്ങുമ്പോൾ കടക്കാരൻ നൽകുന്ന ക്യാഷ് മെമ്മോ.
ഉദാഹരണം 2: ക്രെഡിറ്റിൽ സാധനങ്ങൾ വിൽക്കുമ്പോൾ തയ്യാറാക്കുന്ന ഇൻവോയ്സ്.
ഉദാഹരണം 2: ക്രെഡിറ്റിൽ സാധനങ്ങൾ വിൽക്കുമ്പോൾ തയ്യാറാക്കുന്ന ഇൻവോയ്സ്.
2. അക്കൗണ്ടിംഗ് വൗച്ചറുകൾ
ഉറവിട പ്രമാണത്തിന്റെ അടിസ്ഥാനത്തിൽ തയ്യാറാക്കുന്ന രേഖയാണ് അക്കൗണ്ടിംഗ് വൗച്ചർ. ഏത് അക്കൗണ്ട് ഡെബിറ്റ് ചെയ്യണം, ഏത് അക്കൗണ്ട് ക്രെഡിറ്റ് ചെയ്യണം എന്ന് ഇതിൽ വ്യക്തമാക്കുന്നു.
വൗച്ചറുകളുടെ തരങ്ങൾ:
- ക്യാഷ് വൗച്ചർ – പണമിടപാടുകൾക്ക്
- നോൺ-ക്യാഷ് / ട്രാൻസ്ഫർ വൗച്ചർ – ക്രെഡിറ്റ് ഇടപാടുകൾക്ക്
- ഡെബിറ്റ് വൗച്ചർ – ചെലവുകൾക്ക്
- ക്രെഡിറ്റ് വൗച്ചർ – വരുമാനങ്ങൾക്ക്
- ട്രാൻസാക്ഷൻ വൗച്ചർ – ഒരു ഡെബിറ്റും ഒരു ക്രെഡിറ്റും ഉള്ള ലളിത ഇടപാടിന്
- കോംപ്ലക്സ് വൗച്ചർ / ജേണൽ വൗച്ചർ – ഒന്നിലധികം ഡെബിറ്റ്/ക്രെഡിറ്റ് ഉള്ള ഇടപാടുകൾക്ക്
3. അക്കൗണ്ടിംഗ് സമവാക്യം
ആസ്തികൾ = ബാധ്യതകൾ + മൂലധനം എന്നതാണ് അക്കൗണ്ടിംഗ് സമവാക്യം. ഓരോ ഇടപാടും ഈ സമവാക്യത്തെ ബാധിക്കുകയും സമവാക്യം എപ്പോഴും ബാലൻസ് ആയിരിക്കുകയും ചെയ്യും.
4. ഡെബിറ്റ്, ക്രെഡിറ്റ് നിയമങ്ങൾ
| അക്കൗണ്ടിന്റെ സ്വഭാവം | ഡെബിറ്റ് | ക്രെഡിറ്റ് |
|---|---|---|
| ആസ്തികൾ | വർദ്ധനവ് (+) | കുറവ് (–) |
| ബാധ്യതകൾ | കുറവ് (–) | വർദ്ധനവ് (+) |
| മൂലധനം | കുറവ് (–) | വർദ്ധനവ് (+) |
| ചെലവുകൾ / നഷ്ടങ്ങൾ | വർദ്ധനവ് (+) | കുറവ് (–) |
| വരുമാനങ്ങൾ / ലാഭങ്ങൾ | കുറവ് (–) | വർദ്ധനവ് (+) |
5. ജേണൽ – ആദ്യ എൻട്രിയുടെ പുസ്തകം
ഇടപാടുകൾ ആദ്യമായി രേഖപ്പെടുത്തുന്ന പുസ്തകമാണ് ജേണൽ. ഇടപാടുകൾ തീയതി ക്രമത്തിൽ രേഖപ്പെടുത്തുന്നു. ഓരോ എൻട്രിയിലും ഡെബിറ്റ്, ക്രെഡിറ്റ് അക്കൗണ്ടുകളും തുകയും നാരേഷനും ഉൾപ്പെടുന്നു.
6. പ്രത്യേക ജേണലുകൾ (സബ്സിഡിയറി ബുക്കുകൾ)
സമാന സ്വഭാവമുള്ള ഇടപാടുകൾ ഒരുമിച്ച് രേഖപ്പെടുത്താൻ ജേണലിനെ പ്രത്യേക ജേണലുകളായി തിരിച്ചിരിക്കുന്നു. ഇത് സമയം ലാഭിക്കുകയും പിശകുകൾ കുറയ്ക്കുകയും ചെയ്യുന്നു.
7. ലെഡ്ജർ – പ്രധാന പുസ്തകം
എല്ലാ അക്കൗണ്ടുകളും അടങ്ങുന്ന പുസ്തകമാണ് ലെഡ്ജർ. ജേണലിൽ രേഖപ്പെടുത്തിയ എൻട്രികൾ ലെഡ്ജറിലേക്ക് പോസ്റ്റ് ചെയ്യുന്നു. ഓരോ അക്കൗണ്ടിന്റെയും ആകെത്തുകയും ബാലൻസും ലെഡ്ജറിൽ നിന്ന് കണ്ടെത്താം.
8. പോസ്റ്റിംഗും ബാലൻസിംഗും
ജേണലിൽ നിന്ന് ലെഡ്ജറിലേക്ക് എൻട്രികൾ മാറ്റുന്ന പ്രക്രിയയാണ് പോസ്റ്റിംഗ്. ഒരു അക്കൗണ്ടിന്റെ ഡെബിറ്റ്, ക്രെഡിറ്റ് വശങ്ങളുടെ ആകെത്തുക തമ്മിലുള്ള വ്യത്യാസത്തെ ബാലൻസ് എന്ന് വിളിക്കുന്നു.
9. ജിഎസ്ടി അക്കൗണ്ടുകൾ
- ഇൻപുട്ട് സിജിഎസ്ടി A/c – അസറ്റ്
- ഇൻപുട്ട് എസ്ജിഎസ്ടി A/c – അസറ്റ്
- ഇൻപുട്ട് ഐജിഎസ്ടി A/c – അസറ്റ്
- ഔട്ട്പുട്ട് സിജിഎസ്ടി A/c – ബാധ്യത
- ഔട്ട്പുട്ട് എസ്ജിഎസ്ടി A/c – ബാധ്യത
- ഔട്ട്പുട്ട് ഐജിഎസ്ടി A/c – ബാധ്യത
- ഇലക്ട്രോണിക് ക്യാഷ് ലെഡ്ജർ – ജിഎസ്ടി പോർട്ടലിൽ
📝 പരീക്ഷാ ചോദ്യം (6 മാർക്ക്): വിവിധ തരം അക്കൗണ്ടിംഗ് വൗച്ചറുകൾ ഉദാഹരണങ്ങളോടെ വിശദീകരിക്കുക.
ഉത്തര ഘടന: 1) വൗച്ചറിന്റെ നിർവ്വചനം 2) ക്യാഷ്, നോൺ-ക്യാഷ് വൗച്ചറുകൾ 3) ഡെബിറ്റ് വൗച്ചർ – ഉദാഹരണം 4) ക്രെഡിറ്റ് വൗച്ചർ – ഉദാഹരണം 5) ട്രാൻസാക്ഷൻ വൗച്ചർ 6) കോംപ്ലക്സ് വൗച്ചർ.
ഉത്തര ഘടന: 1) വൗച്ചറിന്റെ നിർവ്വചനം 2) ക്യാഷ്, നോൺ-ക്യാഷ് വൗച്ചറുകൾ 3) ഡെബിറ്റ് വൗച്ചർ – ഉദാഹരണം 4) ക്രെഡിറ്റ് വൗച്ചർ – ഉദാഹരണം 5) ട്രാൻസാക്ഷൻ വൗച്ചർ 6) കോംപ്ലക്സ് വൗച്ചർ.
📌 Important Exam Questions (പ്രധാന പരീക്ഷാ ചോദ്യങ്ങൾ)
- അക്കൗണ്ടിംഗ് സമവാക്യം വിശദീകരിക്കുക. ഇടപാടുകളുടെ പ്രഭാവം കാണിക്കുക.
- ജേണലിന്റെയും ലെഡ്ജറിന്റെയും വ്യത്യാസങ്ങൾ വിശദീകരിക്കുക.
- ഡെബിറ്റ്, ക്രെഡിറ്റ് നിയമങ്ങൾ ഉദാഹരണങ്ങളോടെ വിവരിക്കുക.
- തന്നിരിക്കുന്ന ഇടപാടുകൾ ജേണലൈസ് ചെയ്യുക.
- ജേണൽ എൻട്രികൾ ലെഡ്ജറിലേക്ക് പോസ്റ്റ് ചെയ്ത് ബാലൻസ് കണ്ടെത്തുക.
- ജിഎസ്ടി പ്രകാരമുള്ള ജേണൽ എൻട്രികൾ എഴുതുക.
ഈ അധ്യായത്തിലെ ജേണലൈസിംഗും പോസ്റ്റിംഗും കൂടുതൽ പരിശീലിക്കുക. പരീക്ഷയിൽ ഉദാഹരണങ്ങളോടെ ഉത്തരം എഴുതുന്നത് കൂടുതൽ മാർക്ക് നേടിത്തരും.
I hope the given Higher Secondary Plus One Accountancy Chapter Wise Quick Revision Notes based on CBSE NCERT syllabus will help you. If you have any query, drop a comment below.
