लेजर हेड
Account Head
परिभाषा: An account head (ledger head) is the name under which a specific account is opened in the books — like "Salary", "Rent", "Bank — SBI", or a member's name — under which all related entries are recorded.
आसान शब्दों में
It is the label/title of an account — what you call it in the books, such as "Rent" or "Bank — SBI".
हिन्दी में
लेजर हेड (ledger head) वह नाम है जिसके अंतर्गत बही में एक खास खाता खोला जाता है — जैसे "वेतन", "किराया", "बैंक — SBI", या किसी सदस्य का नाम। उसी शीर्ष के नीचे सारी जुड़ी एंट्री दर्ज होती हैं।
In English
The titled account under which transactions are posted; choosing clear, standard heads keeps the books tidy and reports meaningful.
यह क्यों ज़रूरी है
Setting up the right ledger heads (under the right groups) is a first-day setup task. Good heads make entry easy and reports clear.
आम गलतफ़हमियाँ
- ❌ "You can name heads anyhow." → Clear, standard names (and correct group) keep reports readable and audit-friendly.
- ❌ "More heads is always better." → Too many tiny heads clutter; group sensibly.
सीखने के लक्ष्य
- Define an account/ledger head.
- Choose clear heads under the right group.
जुड़े विषय
Account · Account group · Chart of accounts · Account-name glossary
पूरा लेख पढ़ें: चार्ट ऑफ अकाउंट्स: ग्रुप व हेड
और पढ़ें: /guide/chart-of-accounts