Accounting Di Definition
Accounting ek aisi process hai jis vich business de saare financial transactions nu record kita janda hai, classify kita janda hai, summarize kita janda hai te fir analyse/interpret kita janda hai — taki business owner nu pata lag sake ki unda business profit vich hai ya loss vich, te company kolo kinna paisa hai te kinna dena baaki hai.
Adhunik Computer Institute vich Rahul ji ne mahine vich 50 students to ₹3,00,000 fees li, te staff salary, rent, electricity bill mila ke ₹1,20,000 kharch hoya. Accounting hi eh dasegi ki institute nu is mahine ₹1,80,000 da profit hoya.
Accounting Di Need (Zaroorat)
Har business — chahe chota hove ya vadda — nu accounting di zaroorat inna karkeh painda hai:
| Zaroorat | Kyu Zaroori Hai |
|---|---|
| Profit/Loss pata karna | Business fayde vich hai ya nuksan vich, eh sirf accounting hi dasdi hai |
| Financial Position | Company kolo kinni property (assets) hai te kinna dena (liabilities) baaki hai |
| Bank Loan / Investment | Bank ya investor loan dain to pehla accounts dekhda hai |
| Tax (GST/Income Tax) | Government nu sahi tax dena, records de bina possible nahi |
| Decision Making | Owner nu pata lagda hai kithe kharcha ghatana hai, kithe vadhauna hai |
Business Vich Accounting Da Role
Accounting business di "language" kahi jandi hai — jiven asi gall karan lai bhasha use karde han, usi tarah business apni performance dasan lai accounting use karda hai. Eh business de har department (sales, purchase, staff salary, bank, tax) nu ikko jagah te jorh ke ek clear tasveer dinda hai.
Bookkeeping vs Accounting
| Bookkeeping | Accounting |
|---|---|
| Sirf transactions record karna (rojana entries) | Record kiti entries nu classify, summarize te analyse karna |
| Pehla step hai | Agla step hai — bookkeeping de data te based |
| Clerical/basic kaam | Analytical/decision-making kaam |
| Example: Roz cash book vich entry karna | Example: Mahine de akhir vich Profit & Loss statement banauna |
Institute da receptionist roz di fees cash book vich likhda hai — eh Bookkeeping hai. Accountant mahine de akhir vich us data nu dekh ke batauda hai ki institute nu profit hoya ya nahi — eh Accounting hai.