Journal Entry

Journal Entry. गोश्वारा अभिलेख.

INTRODUCTION. Journal entry is the primary book of recording financial transaction by applying the debit and credit rule. In the journal, all the business transaction are recorded at first time and other books of accounting are prepared on the basis of journal entry’s record. So it is also called original entry. Journal entry is prepared on the basis of recording financial transaction in chronological order . The process of recording transaction in journal is called journalizing. Journal entry is based on double entry system and the amount of debit side is equal with the corresponding credit side amount..

अवधारणा. व्यवसायमा दैनिक रुपमा भइरहने वित्तीय कारोबारहरुको डेबिट र क्रेडिटको नियमको प्रयोग गरी प्रारम्भिक अभिलेख तयार पारिने पुस्तिकालाई गोश्वरा अभिलेख भनिन्छ । गोश्वारा अभिलेखमा व्यवसायिक कारोबारहरुको पहिलोपटक प्रविष्टी गरेपछि मात्र लेखाका अन्य पुस्तिकाहरुमा अभिलेख गर्ने गरीन्छ । त्यसैले यसलाई सुरु अभिलेख पनि भनिन्छ । गोश्वारा अभिलेखमा मितिक्रमानुसार वित्तीय कारोबारहरुको प्रविष्टी गर्ने गरिन्छ । गोश्वरा अभिलेख दोहोरो लेखाप्रणालीमा आधारित भएकाले हरेका डेबिट पक्षको रकम क्रेडिट पक्षको रकमसँग बराबर हुन्छ ।.

Format of Journal Entry गोश्वारा अभिलेखको ढाँचा. Journal Entry.

Objectives and advantages of Journal Entry. To systematically recording financial transaction. To organize financial information by categorizing into assets, capital, liabilities, revenue and expenses. To help preparation of ledger account. Comply with accounting standard. To record financial transaction in chronological order..

गोश्वारा अभिलेखको उद्देश्यहरु तथा फाइदाहरु. व्यवस्थित रुपमा वित्तिय कारोबारहरुको अभिलेखन गर्नु । वित्तीय कारोबारहरुलाई सम्पति , पुजी , दायित्व, आम्दानी र खर्चका आधारमा वर्गीकरण गरी संगठित गर्नु । खाताबही बनाउन सहयोग गर्नु । लेखामानसँग तादात्म्यता मिलाउनु । मितिक्रमानुसार वित्तीय कारोबारहरुको अभिलेखन गर्नु ।.

Discount. A discount is a way of deduction in amount. The business may receive while purchasing goods and may allow discount while selling goods to customer. The discount may of two types: Trade discount: The way of reduction of amount in the list price of goods is a trade discount . it is given and received while selling and purchasing trading goods. it is not recorded as income and expenses in the books of accounts. Cash discount: The reduction in the amount made in the payment of due amount of debt is called cash discount. Cash discount is the facility provided to the debtors to encourage prompt and timely payment of debts. It is the expenses for the firm..