Business Transactions | Adhunik Computer Institute

Business Transaction Identify Karna Sikho

Har roz business vich alag-alag tarah de transactions hunde han. In nu sahi tarike naal identify karna aana bahut zaroori hai, taki sahi Journal Entry pass ho sake. Adhunik Computer Institute de real examples de naal 10 tarah de transactions samjho:

10 Types of Business Transactions

1. Cash Purchase

Institute ne stationery ₹5,000 di cash de badle khareedi.

Particulars	Dr/Cr	Amount
Purchases A/c	Dr	₹5,000
To Cash A/c	Cr	₹5,000

2. Credit Purchase

Institute ne supplier Ramesh to ₹15,000 de Tally books udhaar te khareede.

Particulars	Dr/Cr	Amount
Purchases A/c	Dr	₹15,000
To Ramesh A/c	Cr	₹15,000

3. Cash Sales

Institute ne ek corporate client nu ₹20,000 di Tally training cash vich vechi.

Particulars	Dr/Cr	Amount
Cash A/c	Dr	₹20,000
To Sales/Income A/c	Cr	₹20,000

4. Credit Sales

Institute ne ek student nu ₹8,000 da course udhaar (baad vich payment) te de ditta.

Particulars	Dr/Cr	Amount
Student (Debtor) A/c	Dr	₹8,000
To Fees Income A/c	Cr	₹8,000

5. Expense Paid

Institute ne mahine da rent ₹25,000 cash vich bhareya.

Particulars	Dr/Cr	Amount
Rent A/c	Dr	₹25,000
To Cash A/c	Cr	₹25,000

6. Income Received

Institute nu ek AMC (computer maintenance) client to ₹6,000 mile.

Particulars	Dr/Cr	Amount
Cash A/c	Dr	₹6,000
To Service Income A/c	Cr	₹6,000

7. Capital Introduced

Owner Rahul ji ne apne ₹1,00,000 business vich lagaye.

Particulars	Dr/Cr	Amount
Cash A/c	Dr	₹1,00,000
To Capital A/c	Cr	₹1,00,000

8. Drawings

Rahul ji ne institute de cash vicho apne ghar lai ₹10,000 kadhe.

Particulars	Dr/Cr	Amount
Drawings A/c	Dr	₹10,000
To Cash A/c	Cr	₹10,000

9. Loan Taken

Institute ne bank to naveen lab setup lai ₹2,00,000 da loan liya.

Particulars	Dr/Cr	Amount
Cash/Bank A/c	Dr	₹2,00,000
To Bank Loan A/c	Cr	₹2,00,000

10. Loan Repaid

Institute ne bank loan di kisht ₹10,000 cash vich bhari.

Particulars	Dr/Cr	Amount
Bank Loan A/c	Dr	₹10,000
To Cash A/c	Cr	₹10,000

Transaction Identify Karan Da Shortcut

Step 1: Pehla dekho — kehde 2 accounts is transaction vich involve han.

Step 2: Har account da type pata karo — Personal, Real ya Nominal (Topic 3).

Step 3: Golden Rule apply karo (Topic 4) — decide karo kehda Debit te kehda Credit.

🏆 Congratulations! Eh 7 topics complete karan to baad tusi Accounting Fundamentals di poori base samajh chuke ho.