बैंक खाता
Bank Account
परिभाषा: A bank account is an account the society holds with a bank; in accounting it is an asset account tracking all money deposited into and withdrawn from that bank.
आसान शब्दों में
It is the society's money kept in a bank — and the matching account in the books that records every deposit and withdrawal.
हिन्दी में
बैंक खाता वह खाता है जो समिति किसी बैंक में रखती है। लेखांकन में यह एक एसेट खाता है, जिसमें उस बैंक में जमा और निकासी सब दर्ज होती है। आसान शब्दों में — बैंक में रखा समिति का पैसा और बही में उसका हिसाब।
In English
A society's account at a bank, mirrored by an asset ledger account that records deposits and withdrawals for that bank.
यह क्यों ज़रूरी है
Most society money moves through banks; a correct bank account (and reconciliation) is central to trustworthy books. A society may hold several bank accounts.
आम गलतफ़हमियाँ
- ❌ "Bank balance in books always equals the passbook." → They can differ temporarily; reconciliation explains the difference.
- ❌ "All banks share one account in the books." → Each bank account is tracked separately.
सीखने के लक्ष्य
- Define a bank account as an asset account.
- Recognise multiple banks are tracked separately.
जुड़े विषय
Bank book · Bank statement · Bank reconciliation · Cash account
पूरा लेख पढ़ें: बैंक भुगतान: चेक, DD, UPI
और पढ़ें: /guide/receipts-and-payments