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