[0:03]Pyare baccho, 10th exam ke baad, bacche jo decide kiye hain ki wo Commerce Stream ko chunenge. To Commerce Stream ke andar, jo sabse main paper aapko 11th, 12th ke andar dekhne ko milta hai, uska naam hai Accountancy. To jo bacche 11th, 12th ke andar commerce lene ki soche hain, unka main paper ka kya naam ho gaya? Accountancy. To aaj hum log jo topic discuss karne ja rahe hain wo hai Introduction to Accounting. Aaj hum log jo topic discuss karne ja rahe hain uska kya naam hai? Introduction to Accounting. Hai na? Kisko kehte hain Accounting? Agar ek line mein iska jawab diya jaaye to Accounting kahenge Language of Business ko. Business ke language ko represent karta hai kaun? Accounting. To sabse pehle samjhenge Business kisko kahenge? Business ke transactions ko kisko kahenge? Ek ek cheez hamare samne aane wala hai. To topic ka kya naam hai? Introduction to Accounting. Aur agar ek line mein bola jaaye, Accounting kisko kahenge? To Accounting kya ho gaya bolo? Ye Language of Business hai. Ye Language of Business hai. Theek hai bachcho? To Accounting jo hai wo hamara Language of Business hai. Isko hum log aaj deeply samjhenge. Okay baccho? To chalo hum log samajhte hain. To sabse pehle hum log agar dekhen ki Accounting kahenge kisko. Ek line mein to chalo bol diye Language of Business hai, lekin aur isko deeply samajhna chahe to, Accounting jo hai wo ek systematic process hai. Accounting jo hai, wo ek systematic process hai. Systematic process hai. Kis cheez ka systematic process hai? To sabse pehla cheez agar aap likha dekhen to hai Identifying karna, Identifying. Kis cheez ko identify karna? Accounting ke andar hum log jab accounting karna shuru karte hain to kis cheez ko identify karte hain? Theek hai? Kehta hai Identifying karna. Kya likha ismein? Recognizing financial transactions. Recognizing financial transactions. Chalo isko hum log deeply samajhte hain. To humne bola Accounting jo hai wo Language of Business hai. To hum log jo business karte hain, usmein jo mode of business hota hai, business kai tareeke se kiye jaate hain, usmein main jo hai aapka pehla hai Sole Proprietorship ya Sole Proprietorship. Dusra jo hai hamara wo hai Partnership. Aur teesra jo hamara hai wo hai company. Ye sab business karne ke mode hain, business karne ke tareeke hain. Maan lijiye, Mr A naam ka jo aadmi hai, wo ek kapde ka dukaan chala raha hai.
[3:26]Mr A ka kapde ka dukaan hai. To Mr A iska akela malik hai. To isko kaha jaata hai Sole matlab hota hai akela, Sole matlab hua akela. Jab business ka owner koi individual ho jaise Mr A is business ka akela malik hai. To ye Sole Proprietorship ya Sole Proprietorship isko kahenge. To Mr A kya karte honge is kapde ke business ke andar? To business transactions karte honge.
[4:04]Kya business transactions karte honge? Wo kapda khareedte honge, wo kapda purchase karte honge. Wo kapda sale karte honge. Wo agar shop kiraye par leke rakhe hain, dukan kiraye pe leke rakhe hain, uska rent dete honge. Unke dukaan mein staff hote hain to unka wo salary dete hain. Customer ko discount dete hain. Credit udhaar pe saman bechte hain. Udhaar mein ye kisi aur se khareedte hain. Ye sab business transaction hai. Ye sab kya hai bolo? Business transaction hai.
[5:05]In business transactions ko hum log ko identify karna hoga. To sabse pehla cheez kya hai ki koi business hai to ye transaction business se juda hai ya nahi sabse pehle isko identify karna hoga. Jaise maan lo, Mr A apne ghar ka kiraya deta hai, ghar ka rent deta hai. To Mr A kiraye ke makan mein reh raha hai aur wo uske liye rent de raha hai. To kya ye business transaction hai? To nahi, ye business transaction nahi hai. Business transaction kisko kahenge? Jo business se related ho. Jaise business ke liye hum business ke jagah ke liye rent de rahe hain, ye business transaction hai. Hum business ke andar saman khareed rahe hain, saman bech rahe hain to bilkul wo business transaction kehlayega. Business ke andar wo furniture khareedte hain.
[6:10]Apne dukaan mein unke customers sahi se baith saken, uske liye wo chair, hai na, sofa, ye sab lagwate hain. To kya ye business transaction hai? Bilkul ye related hai aapke business se. To agar aap business ke andar furniture khareedte hain, agar aap business ke andar furniture khareedte hain to bilkul ye business transaction hai. Lekin unhone apne ghar ke liye sofa khareeda hai, apne ghar ke liye furniture khareeda hai. Kya ye business transaction hai? Ye business transaction nahi hai. To accounting ke andar jo ki ek systematic process hai, to sabse pehle kya aata hai systematic process mein kya ho gaya? Steps ho jayenge. To sabse pehla steps kya hai, step kya hai? Sabse pehla step hai ki transactions ko identify kijiye. Identify kijiye ye transactions business se related hain ya business se related nahi hain. Kyunki, kyunki hum log jo accounting karte hain usmein sirf aur sirf business se related transactions ko record karte hain. Kyun business se jude transactions ko record karte hain? Bhai aap jo accounting kar rahe ho uska main maksad jo hai wo business ka performance measure karna. Ye dekhna ki hamara jo ye business hai wo profit kar raha hai ya loss kar raha hai. Mr A jaanna chahenge na ki unka ye jo kapde ka dukaan hai usse ye apne business ke andar jo ye saalo bhar business kiye hain, uske andar ye profit kiye hain, loss kiye hain. Hai na? Apne business ka performance jaanna chahenge. To agar ye apna personal transaction bhi kya karenge agar record karne lagenge to phir wo mix ho jayega.
[7:53]To hum log jab accounting karte hain to sirf aur sirf business ke transactions ko record karna shuru karte hain. To pehle identify karna padega. Hai na? Ki kaun sa transaction business se related hai ya business se related nahi hai. Jaise hum kya bole? Apne business ke liye business ke jagah ke liye ye rent de rahe hain. Bilkul ye business transaction hai. Lekin ye agar ghar ka rent de rahe hain, to ye business transaction nahi hai. Inhone dukaan ke liye furniture khareeda hai, shop ke liye furniture khareeda hai. Ye ek business transaction hai. Agar hum baat kare inhone ghar ke liye furniture khareeda to ye business transaction nahi hai. To accounting jo hai wo ek systematic process hai. Uss process mein sabse pehla jo step hai wo hai kya transactions ko kya karna bolo babu identify karna. Transaction ko identify karna. Ye recognize karna ki ye ek financial transaction hai aur ye ek business transaction hai. Business se related transaction hai.
[9:00]Theek hai? To pehla step kya hai? Identify karna. Un transactions ko jo relate karta ho hamare business se. Okay? Dusra jo hamara hai, ab identify kar liye ek baar transaction ki haan ye business transaction hai. Usko kya karenge ab? Record karenge. Hum log ko accounting ke andar jab hum log accounting karte hain kisi bhi business ka to hum log kya karte hain business ke ek ek transactions ko record karte hain. Jaise ki business ke andar hone wale transactions kya hain?
[9:34]Business ke andar hone wale transactions hain. Jaise business ke liye dukan ke liye shop ke liye rent dena, business ke liye furniture kharidna, business mein jo saman kharidte bechte hain, usko kharidna, jaise ye kapde ka business kar raha hai Mr A to kapda kharidna, kapda bechna. Customer saman credit par udhaar par bechna, udhaar par kharidna, hai na, electronic item, AC, computer, ye sab business ke andar kharida jata hai. Kal business aur bada ho jaye. To kal agar ye factory dalne ka soche, to ho sakta hai apna zameen kharide, apna land kharide, apna machine kharide, ye sare transactions kya hain? Business transactions hain. Ab inko kya karna padega? Record karna padega. To identification ke baad ek bar hum samajh liye ki haan ye transactions business transactions hain. To unko kya karenge hum log? Record karenge. Systematically record karenge. To hum log sabse pehla kaam jo karte hain transaction ko identify karte hain aur dusra kaam jo karte hain un transactions ko record karte hain. Aur yahin se accounting ka topic shuru ho jata hai. To recording ka kaam jo hum log karte hain transaction ko recording karne ka jo kaam karte hain, usmein sabse pehla jo kaam karte hain usko bola jata hai Journal Entry karna. Har ek transaction ka kya kiya jata hai bolo bachcho? Journal Entry. Ye topic ke roop mein aapke samne aage aayega. To sabse pehla topic kya hai hamara bolo? Wo hai Journal Entry. Jo recording karne mein sabse pehla kaam karte hain, wo kya karte hain bolo? Journal Entry karte hain aur yahi topic hum log jab karna shuru karenge to sabse pehle hum log journal entry hi karna seekhenge. To sabse pehla step kya dekhe? Sabse pehla step dekhe ki transaction ko identify kijiye. Dekhiye ki ye transaction hamare business se related hai ya hamare business se related nahi hai. Agar business se related nahi hai wo transaction record nahi kiya jayega. Jo transaction hamare business se related hai wahi transaction hamare account book ke andar record hoga. Uske baad ek bar transaction record kar liye, uske baad usko classify karna padta hai.
[11:40]Ab aap ek baat samjhiye, maan lijiye Mr A jo business ki baat kar rahe the wo pure saal business kiya. 1.4.25 se leke chalo 31.3.26 ye ek financial year hai. Financial year kisko kahenge? Jab April se leke March tak ki baat ki jayegi to ye financial year kehlata hai. Aur jab hum log baat karenge, January se December ki to wo kya kehlata hai bolo? Calendar year kehlata hai. Calendar mein dekhte hain na hum log January to December rehta hai, hai na? To wo calendar year ho gaya aur jab April se leke March tak baat ki jaati hai to wo kya ho gaya hamara? Wo ho gaya hamara financial year. Okay ji? To ye hamara kya hai bolo? Ye hamara financial year ki baat kar rahe hain.
[12:29]Maan lo Mr A jo hai wo saalon bhar business kiya hai. To saal ke andar wo kai baar goods kharida hoga, matlab jo saman ka business karta hai, usko na goods bola jata hai. Maan lo Mr A kapde ka business kar raha hai, uske liye kapda kya ho gaya? Goods ho gaya. Okay? Jaise Mr B maan lo electronic items ka business kar raha hai, uske liye electronic items kya ho gaye? Goods ho gaye. Koi mobile khareedne bechne ka dukan mobile ka dukaan chalaata hai to uske liye mobile kya ho gaya? Goods ho gaya. Koi kursi table bechne ka business karta hai to uske liye furniture kya ho gaya? Goods ho gaya. To hum jo baat kar rahe hain, Mr A ki baat kar rahe hain jiska kapde ka business hai. To Mr A kya karte honge? Saal bhar mein kai bar kapda kharide honge, matlab goods kharide honge, kai baar, kai kai baar goods beche honge. Dukan ka rent diye honge, staffs ko, staff jo bhi hai unko salary diye honge. Wo dukan ke liye electricity charge diye honge, wo dukan ke liye telephone charge diye honge. Aur ye aisa kai baar kiye honge. Customer ko kya diye honge? Discount diye honge. Dukan ke andar kya kharide honge ye? Furniture kharide honge, hai na? Kal business agar bada ho jaye to business ke andar ho sakta hai ye apna factory dalne ke liye zameen kharide hon, hai na? Usspe building banaye hon ya building kharide hon. Bolo haan ya na? Business ke andar log kya karte hain? Machines kharidte hain. Is tarah ke kai kai transactions, kai hazaron transactions aapko dekhne ko milta hai. Are chhote business mein agar baat kare to thousands transactions aapko dekhne ko mil jayenge. Aur bade business ki baat kare, agar company ke baat kare, to unka to daily ka thousand transactions hoga. Un thousand transactions ko un kai hazar, lakhon transaction ko pehle kya karenge hum log? Record karenge. Record karne mein jo sabse pehla hum bole topic ka naam kya hai wo Journal Entry. Hum record kar liye. Ab record karne ke baad usko classify karenge. Kya karenge bolo babu? Classify karenge. Jaise aap saal bhar mein kai bar goods kharidte ho to aap na purchase ka account banate ho. Kya karte ho bolo? Purchases account banate ho. Aap sales ka account banate ho. Kyunki recording mein aap kya karte ho? Date wise jo bhi transaction hua uska recording karte ho, matlab uska journal entry karte ho jo karna hum log seekhenge aage. Uske baad jab hum journal entry kar lete hain to uske baad hum log usko kya karte hain? Classify karte hain. To jo hum account banana banate hain, har ek accounts ka, jaise jo bhi transaction mein aaya. Jaise jab bhi jab bhi goods kharidenge, transaction mein purchase aata hai. Jab bhi goods bejenge, transaction mein sale aata hai. Jab bhi furniture kharidenge, transaction mein furniture aayega. Jab bhi hum log rent denge, transaction mein rent aayega. To hum log kya karte hain? Har ek ka alag alag account banana shuru karte hain. Wahi kya kehlayega bolo? Classify karna. Hai na? Hum log purchase jitna saal bhar mein kiye wo purchase account mein aa jayega. Saal bhar mein jitna sales kiye wo ek jagah sales mein aa jayega. Cash se jitne bhi jude transactions hain, maan lo saman kharide hain cash mein to cash ke account bhi banaye jayenge.
[15:44]Maan lo agar hum cheque ke through business transaction kar rahe hain, wo bank mein aa jayenge. Humne saal mein kai bar rent diya to sare jo bhi rent waghera ka transaction hai usko ek jagah layenge. Rent to ye sab jo kehlayega, ye agla topic hai journal ke baad wo hai Ledger. To bachcho dhyaan se samjho, hum log transaction ko pehle to identify kiye ki haan ye business transaction hai. Uske baad wahan se hum log recording karna shuru kiye. Recording mein jo sabse pehla kaam karte hain wo hai hamara Journal Entry. Recording mein sabse pehla kaam kya hota hai bolo babu? Journal Entry hota hai. Uske baad agla kaam jo hota hai wo hota hai classify karna. Classify karna. To classification ke andar jo hum log kaam karte hain kya karte hain bolo us topic ko kya bolte hain? Ledger. Jahan pe hum log separate har ek transaction mein aane wale accounts ko banana shuru karte hain. Uska ledger banana shuru karte hain. Jaise purchase account ka ledger banate hain, sales account ka ledger banate hain, cash ka ledger banate hain, bank ka ledger banate hain, rent ka ledger banate hain. Is tarah se hum log ek ek accounts ka ledger create karte hain. Yahi kya kehlata hai bolo babu? Classification. Jo hum log aage padhenge. Abhi to hum log sirf topic ka naam jaan rahe hain. Hai na? To sabse pehle transaction identify karna ki haan ye business transaction hai ya nahi hai. Uske baad usko record karna, jis mein pehla topic aaya journal, journal entry isko bolenge hum log. Journalizing karna. Accounts ka book banaya jata hai, accounts ka register banaya jata hai. Uske andar hum log sabse pehle journal karte hain. Uske baad classify karna jis ke bare mein hum log charcha kiye to usko ledger kehte hain. Hai na? Uske baad fir hum log aage badhenge. Ab ek baar jab hum log classify kar liye to ab summarizing karenge. Sabko ek jagah ikattha karenge. Summarizing se matlab kya hua? Sabko ek jagah hum log kya karenge bolo? Ikhattha karenge. To summarizing ke andar hum log jo topic karte hain, aap dekhoge aage padhoge. Journal ho gaya, transaction record ho gaya, classify ho gaya jis ko ledger kahenge. Jis mein har ek ka alag alag account jaise purchase account to ye purchase ka ledger hua. Sare purchase transactions usmein honge. Sare sales transactions sales ke ledger mein honge. Sare cash se jude transactions cash ke ledger mein honge. Sare bank se jude transactions. Ab jaise aap furniture kharide, cheque ke through kharide. Aap saman kharide, goods kharide. Aap cash ke through kharide. Kai baar transactions cash mein kiya jata hai. Kai baar transactions cheque ke through kiya jata hai. To aapko cash ka ledger, bank ka ledger. Aap rent dete hain, rent ka ledger. Aap salary dete hain, salary ka ledger. Aap discount dete hain customer ko, discount ka ledger. To recording karne ke baad uske baad classification karte hain jo kiske andar karte hain bolo bachcho? Ledger ke andar topic ke andar karte hain jo hum log aage padhenge. Agla kya bole hum log? Summarizing karna. Matlab ledger banane ke baad sare accounts ke balance aa jate hain. Kitna ka saal bhar mein goods kharide hain, purchase kiye hain. Ye purchase ke ledger se malum chala chalata hai. Saal bhar mein kitna sales kiye hain, wo sales ke ledger se malum chalata hai. Saal bhar mein kitna cash transaction hua, saal ke last mein kitna cash balance bacha, ye cash ke ledger se pata chalata hai. Saal bhar mein jo bank ke through transaction kiye to bank mein kitna balance bacha wo bank ke ledger se pata chalata hai. Saal bhar mein kitna aap rent diye wo rent ke ledger se malum chalata hai. To ye sare ledgers se malum chal gaya aapko sabka balance-balance. Ab sabko ek jagah ikattha kar liye. To ek jagah ikattha karne ka jo kaam hai wo hota hai trial balance mein. Trial balance mein hum log ledger ke sare balance ko ek jagah ikattha karte hain. Aur wahan se hum log phir aage badhte hain aur Trading and Profit and Loss account banate hain. Kya naam aaya bolo? Trading and Profit and Loss account. Ab ye trading and profit and loss account. Naam se hi pata chal raha hai kya? To jaise ledger karne ke baad hum log kya karenge? Summarizing karenge. Summarizing karne mein sabse pehla jo topic aata hai kya aata hai bolo? Trial Balance. Wahan pe sare account ko ek jagah ikattha kiya jata hai. Okay? Uske baad hum log banate hain Trading and Profit and Loss account. Trading and Profit and Loss account. Account ko a/c is tarah se likha jata hai. To isi se pata chalata hai ki aapke business ke andar profit hua ya loss hua. Naam se hi pata chal raha hai. Trading and Profit and Loss account. To aapko pata chalega ki aap jo saal bhar business kiye hain uske andar profit hua ya loss hua. Jaise hum log charcha kar rahe the ki Mr A jo hai wo pure saal business kiya to is pure saal business karne ke baad usko exact kitna profit aaya. Usko exact kitna loss aaya wo ye banane ke baad pata chalega. Uske baad ismein hi summarizing ke andar hi ek cheez banate hain, jiska naam hai hum log ka Balance Sheet. Balance Sheet ke andar kya aata hai? Balance Sheet ke andar aata hai assets, matlab business ke andar kya kya sampattiyan hain. Aur trial balance balance sheet ke andar kya aata hai? Aata hai liabilities. Business ke andar loan waghera kitna hai. Hai na? Kyunki business mein hum log assets kharidte hain, jaise maan lo business bada hota hai to business ke andar land, building, machine, furniture, truck ye sab kharida jata hai. Ye sab assets ho gaya. Jis ke bare hum log deeply charcha karenge. Uske baad liability. Ab business ke andar aap sunte hoge, business jo hai companiyan jo hain ya aur bhi koi tarah ka business ka mode hai, wo sab business ke liye kya lete hain? Loan lete hain. Meri baat samajh mein aa rahi hai? To ye kahan dikhta hai reflect hota hai bolo babu? Balance sheet ke andar. To summarizing ke andar kya cheez ban raha hai dekho aap. Summarizing ke andar ban raha hai trial balance. Summarizing ke andar ban raha hai trading and profit and loss account. Uske baad aur kya ban raha hai bolo babu? Balance sheet. Hai na? To ye sab topic aane wala hai. To hum log topic mein kya kya naam dekh rahe hain? Hum log dekhe sabse pehle transaction record karenge to journal entry. Classify karenge transactions se to ledger. Uske baad phir summarizing karenge to topic ka naam kya aaya? Trial balance. Trading and profit and loss. Uske baad kya aaya bolo babu? Balance sheet. Jahan pe pata chalega, hai na, trading and profit and loss se kitna profit hua ya loss hua. Aur balance sheet se pata chalega hamare business ke andar kitna assets hai, matlab kitna sampatti hai, kitna liability matlab kitna loan hai. Ye sab aapko pata chalega. Okay? To summarizing tak, yahan tak hum log ko 11th ke andar padhna hota hai. Hai na? Uske baad Analyzing aur interpreting karna. Usmein hum log jo hai isko 12th class ke andar padhenge.
[26:52]Hai na? Simplification karna accounts ko. Jis se sab koi, koi aam public bhi samajh sake. Uske baad agar baat kare hum log, agla kya hai hamara systematic process mein. Wo last process hai communicating karna financial transactions ko of a business to stakeholders. Ab iska kya matlab hai? Kya bola? Communicate karna. Kya financial transactions ko ya financial report ko. Kisko? Uske stakeholders ko. Matlab sir? Samjhenge. Agar hum baat kare ek company ke company ki thoda baat karte hain. Maan lo baat karte hain Tata Motors Limited ka. To Tata Motors Limited ke owner kaun hote hain? Company ke owners hote hain babu usko bola jata hai shareholders. Kya bola jata hai bolo? Shareholders bola jata hai. Theek hai? To shareholders hote hain company ke owner. Is company ko bank loan di hoti hai. Normally businesses mein loan liya jata hai. Ye ho sakta hai aam public se bhi loan le, hai na, aam public se bhi loan le. Uske baad government bhi hoti hai jis ko isse kya lena padta hai? Tax. To ek business se jude hue bahut sare parties hote hain. Ek to unka malik hota hai, ek to jo other public se loan leke hote hain, ek government ko tax lena hota hai aur bank jo ki unko loan de rakha hota hai. To company ko loan dega agar maan lo bank to bank uske accounts pe nazar rakhega na ki haan ye profit kar raha hai ki nahi kar raha hai? Iska business kahin doob to nahi raha hai? Kahin iska business doob jaye aur mera loan bhi ye duba de, paisa na chuka sake, hai na? To bank bhi kya chahega iska financial report dekhna. To jo ye company hai apne financial report ko kya karegi? Public karegi. Matlab apne website par upload karti hai. Jis se koi bhi wahan pe download karke us PDF ko dekh sake us company ka performance. Aur yahan pe ek baat aur sun lo ki tum bhi agar kal sochoge ki hum kisi company ke shares ko kharide, hai na, share market mein shares mein invest karein to aap kya dekhoge? Aap dekhoge us company ka financial report, hai na? To financial report dekh ke report kaise dekhe? Aap tak report kaise pahuncha? To wo public mein available hota hai. Aap bilkul uska report download karke us PDF ko ache se padh ke samajh sakte hain. Aur analyzing ke through interpreting ke through usko aasan aur simplify kiya jata hai. Jis se koi bhi samajh sake jo doctor ka report wala example diye na, usko dimaag mein aap rakh sakte ho ki simplify karna jis se koi bhi samajh sake.
[30:02]To bachcho aage ke lectures mein hum log topics new new topics dekhenge. To aap logo ne commerce chuna hai ye bahut acchi baat hai kyunki commerce ke andar bahut bright future hai.
[31:15]To P. Singh Commerce Classes aapke ujjwal bhavishya ki kamna karta hai. Phir hum log milenge next lecture mein. Thank you bachcho.
