खाता

Account

परिभाषा: An account is a record that groups all transactions of one item — such as Cash, Bank, a member, or an expense — in one place, showing its increases, decreases, and running balance.

आसान शब्दों में

An account is a labelled "folder" for one thing (like Cash). Every entry touching that thing goes into its folder, so you can always see its total.

हिन्दी में

खाता एक रिकॉर्ड है जिसमें किसी एक चीज़ — जैसे कैश, बैंक, कोई सदस्य, या कोई खर्च — के सारे लेन-देन एक जगह रखे जाते हैं। इसमें उस चीज़ का बढ़ना, घटना और मौजूदा शेष दिखता है। आसान शब्दों में — हर चीज़ का अलग "खाता/फ़ोल्डर"।

In English

The basic unit of recording: a heading under which all related transactions are collected to show its balance.

यह क्यों ज़रूरी है

Accounts are the building blocks of the ledger and the chart of accounts. Every voucher posts to accounts.

आम गलतफ़हमियाँ

• ❌ "Account = bank account only." → In accounting, every item (cash, expense, member, asset) has an account.
• ❌ "Accounts are created fresh each time." → They are set up once (in the chart of accounts) and reused.

सीखने के लक्ष्य

• Define an account and what it collects.
• Recognise that every item (not just bank) has an account.

जुड़े विषय

Asset · Liability · Ledger · Golden rules

पूरा लेख पढ़ें: चार्ट ऑफ अकाउंट्स: ग्रुप व हेड

और पढ़ें: /guide/chart-of-accounts

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