According to Tally Solutions Pvt. Ltd. [ Tally Solutions Pvt. Ltd. is an Indian multinational technology company, that provides enterprise resource planning software. It is headquartered in Bangalore, Karnataka.]
ERP Enterprise Resource Planning ek aisee prakriya hai jiska upayog company apane vyavasaayon ke mahatvapoorn hisson ko prabandhit aur ekeekrt (manage and integrate) karane ke lie karatee hain.
Tally is an ERP Accounting Software package that is used to record our day to day business data of a Company or an Organization. This software can integrate with other business applications like Inventory, Finance, Sales, Payroll, Purchasing, etc. Tally software is used for storing all the business transactions of each account in detail.
Tally ek ERP Accounting Software hai jo ki hamare business ke day-to-day entry ko record karne ke liye ya company ke data ko record karne ke liye use kiya jata hai, yah software business ke other Applications ( आवेदन ) Jaise Inventory, Finance, Sales, Payroll, Purchasing etc ke sath integrate kar hamare kam ko aasan banata hai. Tally Software hamare business transaction ke sare Acount ko details mein store karne ke liye use kiya jata hai.
What Is Accounting?
Accounting is the process of recording all the financial transactions concern to a business organisation or a Company.
Accounting (lekhaankan) Bussiness (vyavasaay) se sambandhit financial transaction ko record karane kee prakriya hai. Accounting mein use kie jane vaale financial statements ek accounting period mein financial transactions ka sankshipt saaraansh hain, jo company ke sanchaalan, Financial position aur Cash flow ko summarize karta hain.
Types of Accounts
Accounts are classified into following categories:
Personal Account.
Real Account.
Nominal Account.
Personal Account: jaisa ki naam se pata chalata hai, Personal Account (vyaktigat khaate ) ye vah khate hain jo vyaktiy, company, firms, group of associations (sanghon ke samooh ) etc, se sambandhit hain. in vyaktiyon mein natural persons (praakrtik vyakti), artificial persons (krtrim vyakti) ya representative persons (pratinidhi vyakti) shaamil ho sakate hain.
Real Accounts: (vaastavik khaate) ve khate hote hain jo properties, assets or possessions se sambandhit hote hain. ye gun prakrti mein bhautik roop se vidyamaan hone ke saath-saath gair-bhautik donon prakaar ke ho sakate hain (means both physically existing as well as non physical in nature). is prakaar, vaastavik khaate do prakaar ke ho sakate hain: Tangible Real Accounts (moort vaastavik khaate) For example Machinery A/c, Vehicle A/c, Building A/c etc. aur Intangible Real accounts (amoort vaastavik khaate) For example, trademarks, patents, goodwill, copyrights etc.
Nominal Accounts: (naamamaatr khaate) income, expenses, losses or gains se sambandhit hain. inmein Wages A/c, Salary A/c, Rent A/c etc. shaamil hain.
why accounting required?
Accounting Bussiness chalane mein ek mahatvapoorn bhoomika nibhaata hai kyonki yah aapko income or expenditures ko track karane, statutory compliance (vaidhaanik anupaalan) sunishchit karane aur investors (niveshakon), management (prabandhan) aur sarakaar ko quantitative financial information (maatraatmak vitteey jaanakaaree) pradaan karane mein madad karata hai jisaka upayog business decisions (vyaavasaayik nirnay) lene mein kiya ja sakata hai.
what is a company?
Company ek kaanoonee ikaee (legal entity) hai jo vyaktiyon ke ek samooh dvaara vyavasaay-vaanijyik ya audyogik-udyam (business-commercial or industrial) mein shaamil hone aur sanchaalit karane ke lie banaee gaee hai. ek kampanee ko apane adhikaar kshetr ke corporate law ke aadhaar par tax aur financial liability purposes ke lie vibhinn tareekon se sangathit kiya ja sakata hai.
Types of Companies?
- Companies Limited by Shares : शेयरों द्वारा लिमिटेड कंपनियां
- Companies Limited by Guarantee : गारंटी द्वारा सीमित कंपनियां
- Unlimited Companies : असीमित कंपनियां
- One Person Companies (OPC) : एक व्यक्ति कंपनियां (ओपीसी)
- Private Companies : निजी कंपनियां
- Public Companies : सार्वजनिक कंपनियां
- Holding and Subsidiary Companies : होल्डिंग और सहायक कंपनियां
- Associate Companies : सहयोगी कंपनियां
- Companies in terms of Access to Capital : पूंजी तक पहुंच के मामले में कंपनियां
- Government Companies : सरकारी कंपनियां
- Foreign Companies : विदैशी कंपेनियॉं
- Charitable Companies : धर्मार्थ कंपनियां
- Dormant Companies : निष्क्रिय कंपनियां
- Nidhi Companies : निधि कंपनियां
- Public Financial Institutions : सार्वजनिक वित्तीय संस्थान
Classification
Companies are classified on the basis of Liability, Members, and Control. (company ko daayitv, sadasyon aur niyantran ke aadhaar par vargeekrt kiya jaata hai).
What is Fiscal year or Financial year?
ek vitteey varsh (Financial year) ka upayog sarakaaree lekhaankan mein kiya jaata hai, jo deshon ke beech aur Budget uddeshyon ke lie bhinn hota hai. isaka upayog vyavasaayon aur any sangathanon dvaara financial reporting ke lie bhee kiya jaata hai.
Bhaarat mein, vitteey varsh ek varsh ke 1 April se shuroo hota hai aur agale varsh ke 31 March ko samaapt hota hai. isalie, Tally Software mein, hamen us vitteey varsh ko badalane kee jaroorat hoti hai jahaan kaam karana hai.
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Rajcoding
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