Golden Rules of Accounting | Adhunik Computer Institute

Golden Rules Kyu Zaroori Han?

Har transaction vich do accounts involve hunde han — ek Debit hunda hai te dujja Credit. Eh decide karan lai ki kehda account Debit hovega te kehda Credit, asi Golden Rules of Accounting use karde han. Eh rules pichle topic de teen account types (Personal, Real, Nominal) te hi based han.

Rule 1 — Personal Account

Debit the Receiver, Credit the Giver

Jehda vyakti/firm paisa ya cheez lainda (receive karda) hai, us da account Debit hunda hai. Jehda vyakti/firm paisa ya cheez dainda (give karda) hai, us da account Credit hunda hai.

📝 Example

Institute ne Ramesh (supplier) nu ₹20,000 cash diye. Ramesh receiver hai → Ramesh A/c Debit. Cash giver hai (Real account, alag rule) → Cash A/c Credit.

Rule 2 — Real Account

Debit What Comes In, Credit What Goes Out

Jehdi asset/property business vich aandi hai, us da account Debit hunda hai. Jehdi asset/property business vicho jandi hai, us da account Credit hunda hai.

📝 Example

Institute ne ₹50,000 de 5 nave computer khareede cash de badle. Computer business vich aa reha hai → Computer A/c Debit. Cash business vicho jaa reha hai → Cash A/c Credit.

Rule 3 — Nominal Account

Debit All Expenses & Losses, Credit All Incomes & Gains

Har expense ya loss ko Debit karo. Har income ya gain ko Credit karo.

📝 Example

Institute ne ₹25,000 rent cash de bhareya. Rent ek Expense hai → Rent A/c Debit. Cash A/c Credit (Real account rule — jaa reha hai).

Rules Nu Sirf Ratta Na Lagao

Bahut students in rules nu bina samjhe yaad kar lainde han, jis naal exam vich confusion hunda hai. Har rule di "kyu" samajhna zaroori hai:

Personal Account da logic: Real life vich vi jado koi tuhanu kuch dinda hai, tusi us de "receiver" ho — is layi receiver Debit, giver Credit.

Real Account da logic: Business ik "container" vangar hai. Jo cheez andar aa rahi hai (Debit), jo bahar jaa rahi hai (Credit) — bilkul jiven ghar de saman di list.

Nominal Account da logic: Expense/Loss business da paisa "khaa" rahe han (Debit), Income/Gain business vich paisa "laa" rahe han (Credit).

Ek Full Transaction — Teeno Rules Ikatthe

Transaction: Adhunik Computer Institute ne Simran (student) to ₹8,000 fees cash vich li.

Account	Type	Rule Applied	Dr/Cr
Cash A/c	Real	Cash business vich aa reha hai	Debit
Fees Income A/c	Nominal	Income hai, sab income Credit	Credit