लेखा-बही

Books of Account

परिभाषा: Books of account are the records in which a society keeps its financial transactions — primarily the cash book, bank book, day book, journal, and ledger — forming the basis for its reports and audit.

आसान शब्दों में

They are the society's official "registers" where all money entries live — the source from which every report and audit is built.

हिन्दी में

लेखा-बही वे रिकॉर्ड हैं जिनमें समिति अपने सभी लेन-देन रखती है — मुख्यतः कैश बुक, बैंक बुक, डे बुक (day book), जर्नल और लेजर (ledger)। इन्हीं से रिपोर्ट और ऑडिट तैयार होते हैं। आसान शब्दों में — समिति की "हिसाब की किताबें"।

In English

The set of primary records (cash/bank/day book, journal, ledger) that capture transactions and feed the financial statements.

यह क्यों ज़रूरी है

Clean, complete books are the precondition for correct reports and a smooth audit — the whole point of using SahakarLekha.

आम गलतफ़हमियाँ

• ❌ "One register is enough." → Different books serve different purposes (cash, bank, ledger, etc.).
• ❌ "Books of account and final accounts are the same." → Books are the day-to-day records; final accounts are the year-end summaries built from them.

सीखने के लक्ष्य

• Name the primary books of account.
• Distinguish books of account from final accounts.

जुड़े विषय

Journal · Ledger · Day book · Cash book

पूरा लेख पढ़ें: लेजर और पोस्टिंग

और पढ़ें: /guide/daybook-and-ledger

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