what is tally टैली क्या है

 

 

TALLY  {VSyh }

 

What is the accounting

 

         fdlh laxBu ;k daiuh dh O;kikfjd cgh[kkrksa ls lacaf/kr xfrfof/k;ksa dks eq[;r% nks #iksa esa foHkkftr fd;k tk ldrk gS %&

 

1- foRrh; [kkrkdau (Financial Acccounting )

 

2- bUosaVjh izca/ku (Inventory Management )

 

1- foRrh; [kkrkdau %&

                    fdlh [kkrkdau iz.kkyh ds lQy fd;kUo;u ds fy, cgh[kkrs j[kus ds dk;Z dh Li"V tkudkjh gksuk vfuok;Z gS] rkfd os gkFk ls fd, tkus okys dk;ksaZ dk laca/k dEI;wVj esa fd, tkus okys dk;ksaZ ls Bhd &2 tksM+ ldsa vkSj mlds vuqlkj dk;Z dj ldsaA

 

    [kkrkdau O;kikj dh ,d ,slh Hkk"kk gS] ftlesa fdlh O;kikj dh vkfFkZd xfrfof/k;ksa dks igpkus] ekius vkSj izLrqr djus dk dk;Z bl izdkj fd;k tkrk gS fd muls O;kikj dh fLFkfr dk Kku gks] mlds fu"iknu dk ewY;kadu fd;k tk lds vkSj mlds ckjs esa fu.kZ; fy, tk ldsa A

 

        ljy ’kCnksa esa] fdlh O;kikj ds vkfFkZd ysu&nsu dk fglkc&fdrkc j[kus dh iz.kkyh dks [kkrkdau dgk tkrk gSA            ijEijkxr #i ls gkFk ls QhM+ fd, tkus okys [kkrkdau esa fdlh O;kikj }kjk j[ks tkus okys [kkrk cgh;ksa dks eq[;r% rhuksa oxksaZ esa j[kk tkrk gS &

 

    jksd.k cgh (cash Book )]tujy (Journal) rFkk lkekU; cgh ([general Ledgu] budk ifjp; bl izdkj gS %

&12&

 

1- jksdM+ cgh %&

            blesa uxnh vFkok psd vkfn mrkjk gkasus okyh lHkh izfr;ksa rFkk Hkqxrkuksa dk forj.k ns[kk tkrk gSA lkekU;r% O;kikfjd laxBu }kjk cSad [kkrksa esa tek dh x;h muls fudkyh x;h rFkk psd }kjk Hkqxrku dh x;h jkf’k;ksa dks Hkh jksdM+ cgh esa gh fy[kk tkrk gSA tks jksdM+ cgh uxnh rFkk cSad nksuksa izdkj ds ysu&nsuksa dks rtZ djus ds fy, iz;ksZ esa yk;h tkrh gS mls nks dkye jksdM+ cgh dgk tkrk gSA

 

2- jkstukepk %&

           bldk mi;ksx jksdM+ cgh esa u fy[ksa tkus okys lHkh ysu&nuksa dks ntZ djus ds fy, izkFkfed cgh ds #i esa fd;k tkrk gSA nwljs ’kCnksa esa lHkh xSj uxnh ysu&nsuksa dks tujy esa fy[kuk vko’;d gSA lqfo/kk dh n`f"V ls fdlh tujy dks mldh lgk;d dbZ cfg;ksa esa ckaV dj O;ofLFkr fd;k tkrk gSA fdlh tujy esa lkekU;r% fuEufyf[kr cgh;ka ’kkfey dh tkrh gSa %&

                 1- [kjhn cgh]

                 2- [kjhn okilh cgh]

                 3- fcdzh cgh]

                 4- fcdzh okilh cgh

                 5- izkIr fcy cgh

                 6- Vsfcy cgh]

                 7- [kkljkstuk epk

                                                    

lkekU; cgh %&

            blesa fdlh O;kikfjd laxBu ds lHkh [kkrksa dks j[kk tkrk gSA okLro esa ;g ,d ,slk lk/ku gS ftlesa jksdM+ cgh rFkk jksrukepsa esa fy[kh x;h leLr lwpukvksa dks fQj ls oxhZdj.k djds lkjka’k ds #i esa fy[kk tkrk gSA O;kogkfjd #i ls jksdM+ cgh rFkk jkstukepk dh lHkh izfof"B;ksa ds lkekU; cgh esa mfpr [kkrksa esa izfo"B fd;k tkrk gSA bl izdkj lkekU; cgh gh leLr xfrfof/k;ksa dk lkjka’k izLrqr djrh gSA

&13&

 

[kkrksa ds Hksn %&

            lkekU; cgh esa j[ks vFkok O;ofLFkr fd, tkus okys [kkrksa dks eq[; #i ls nks Jsf.k;ksa esa ckaVk tkrk gS %&

 

1- oS;fDrd [kkrs &

                fdlh O;fDr ;k daiuh ds [kkrksa dks oS;fDrd [kkrk dgk tkrk gSA mnkgj.k ds fy, xzkgdksa] vkiwfrZ drkZvksa] ekfydksa] ysunkjksa rFkk nsunkjksa ds [kkrsa oS;fDrd [kkrsa gksrs gSaA

 

2- voS;fDrd [kkrs &

                 tks [kkrs oS;fDrd ugha gksrs mUgsa voS;fDrd [kkrs dgrs gSaA bu [kkrksa dk laca/k fdlh laifRr vk; vFkok O;o ls gks ldrk gSA

 

O;kikfjd nLrkost

      ;g uxn ysu&nsuksa ds fy, iz;ksx fd;k tkrk gSA tc oLrq ;k eky dh fcdzh uxn dh tkrh gSrks O;kikjh mlds izek.k ds #i esa dS’k eseks nsrk gS ftldh nwljh izfr lqjf{kr j[kh tkrh gSA bl izdkj tc fdlh oLrq ;k eky dh uxn [kjhnh dh tkrh gS rc fodzdrk ls dS’k eseksa izkIr fd;k tkrk gSA jksdN+ cgh;ksa esa izfof"Br bUgha ds vk/kkj ij dh tkrh gSA

                                                      

psd &

    ;g ,d fyf[kr nLrkost gksrk gS tks fdlh [kkrk/kkjh }kjk vius ;k fdlh vU; i{k esa vius cSad dks fy[kk tkrk gSA blds izLrqr djus ij cSad }kjk psd fy[kus okys [kkrs ls crk;h gqbZ jde fudkydj izLrqrdrkZ dks mldh ekax ds vuqlkj ;k rks uxn ns nh tkrh gS ;k mlds [kkrs esa tek dj nh tkrh gSA ;g bl ysu&nsu dk nLrkosth izek.k gksrk gSA bl ij fnukad vkSj [kkrk/kkjh ds kgh gLrk{kj gksuk vfuok;Z gSA tc fdlh fo’ks"k dkj.k [kjhns gq, eky dks ykSVkuk vkfn lss fdlh [kkrs dks MsfoV fd;k tkrk gS rks mlds fy, ,d nLrkost rS;kj fd;k tkrk gSA

&14&

 

    ftls MsfoV uksV dh tkrk gSA blesa MsfoV dk dkj.k fy[kh tkrh gS bldh ,d izfr lacaf/kr xzkgd dks mldh lwpuk ds fy, Hkst nh tkrh gSA blh izdkj tc fdlh laxzkgd dks dksbZ jkf’k dzsfMV djuh gksrh gS rks dzsfMV uksV rS;kj fd;k tkrk gSA

 

foRrh; foojf.k;ka

Vªk;y cSysal &

           lHkh HkkSfrd ysu&nsuksa ;k ?kVukvksa dks fofHkUu izdkj ds [kkrksa esa oxhZd`r fd;k tkrk gSA fuf;pr le; vUrjkyksa ds ckn bu [kkrksa dk lkjka’k dks Vªk;y cSysal dgk tkr gSA blesa rhu LrEHk gksrs gSa & [kkrsnkj dk uke] ukes i{k dk vo’ks"k] tek i{k dk vo’ks"k nksgjh izfo"V iz.kkyh esa ukes i{k vkSj tek i{k cjkcj gksrs gSaA

 

cSysal lhV &

          bl fooj.kh esa fdlh fuf’pr frFkh ij O;kikjh dh lHkh laifRr;ksa vkSj ns;rkvksa dk mYys[k fd;k tkrk gSA

 

ykHk rFkk gkfu fooj.kh &

                       bl fooj.kh esa fdlh fuf’pr vof/k esa O;kikj dh lHkh vk;ksa rFkk [kpksaZ dk mYys[k gksrk gSA