Debit Da Meaning
Debit (Dr) account de left side nu kehnde han. Eh account type te depend karda hai ki Debit da matlab "vadhna" hai ya "ghatna".
Credit Da Meaning
Credit (Cr) account de right side nu kehnde han. Eh vi account type te depend karda hai.
⚠️ Debit/Credit Nu Sirf "Paisa Aaya/Gaya" Na Samjho!
Bahut students Debit ko "paisa aaya" te Credit ko "paisa gaya" samajh lainde han — eh galat hai! Eh sirf Cash/Bank account (Real Account) te hi apply hunda hai, baaki account types te ulta ya vakhra rule lagda hai.
Account Increase/Decrease Kado Hunda Hai?
| Account Type | Debit Hone Naal | Credit Hone Naal |
|---|---|---|
| Assets (Real A/c) | Vadhda hai (Increase) | Ghatda hai (Decrease) |
| Liabilities | Ghatda hai (Decrease) | Vadhda hai (Increase) |
| Capital | Ghatda hai (Decrease) | Vadhda hai (Increase) |
| Expenses/Losses (Nominal) | Vadhda hai (Increase) | Ghatda hai (Decrease) |
| Income/Gains (Nominal) | Ghatda hai (Decrease) | Vadhda hai (Increase) |
Institute ne ₹30,000 de computer khareede → Computer A/c Debit (Asset vadh reha hai).
Institute ne bank loan da ₹10,000 wapas keeta → Bank Loan A/c Debit (Liability ghat rahi hai, "paisa gaya" nahi, sirf ghat rahi hai).
Institute nu student to ₹8,000 fees mili → Fees Income A/c Credit (Income vadh rahi hai — is vich paisa "aaya" hai, fir vi eh Credit hai, Debit nahi!).