1 - Cgsird.gov.in

`rh; pj.k - Master dk fuekZ.k djuk %&
VSyh esa ekLVj fuekZ.k ls rkRi;Z fdlh Hkh daiuh ds ,dkmaV~l ls lacaf/kr ,d ckj nh tkus
okyh lwpuk ls gS blds vUrxZr fofHkUu izdkj ds [kkrksa (Accounting Ledger) dk fuekZ.k ,oa
muds xzqiksa dk fu/kkZj.k fd;k tkrk gSA vko';drk iM+us ij mi xzqi dk Hkh fuekZ.k fd;k tkrk gSA
tSlk fd vki tkurs gS lHkh izdkj ds O;ogkjksa dh izkjafHkd izfof"V dh tkrh gS rFkk muls
lacaf/kr [kkrksa esa mudh Posting dh tkrh gS var esa bu lHkh [kkrksa dks eq[; :i ls oxhZd`r pkj
ys[kk 'kh"kksZa ¼1½ nkf;Ro (Liabilites) ¼2½ laifRr;ksa (Assets) ,oa ¼3½ vk; oxZ (Income) ,oa
¼4½ O;; oxZ (Expenditure) esa n'kkZ;k tkrk gSA vFkkZr~ ,d leku izd`fr ds [kkrksa dks muls lacaf/kr
xzqi ds varxZr n'kkZ;k tkrk gSA Bhd blh izdkj ^^VSyh^^ esa Hkh fofHkUu izdkj ds [kkrksa (Ledgers)
dks muds lacaf/kr xzqi (Group) esa n'kkZ;k tkrk gSA csgrj oxhZdj.k ds fy;s ^^VSyh^^ esa iwoZ ls gh
eq[; :i ls 15 izkjafHkd xzqi (Primary Group) fu/kkZfjr gS vkSj 13 f}rh;d (Secondary Group)
xzqi fu/kkZfjr gSA blds vfrfjDr vko';drk iM+us ij mi xzqi (Sub Group) dk fuekZ.k djus dh
O;oLFkk ^^VSyh^^ esa gSA
ystj xzqIl dk rkRi;Z ,dkmUVl gSaM~l dk oxhZdj.kA ;g vko';d gksrk gS fd ge izR;sd
ystj ,dkmUV ds fy;s xzqi ;k mi xzqi dk fuekZ.k djsaA fdlh Hkh dEiuh ds leLr ystj ,dkmaVl
vius fo'ks"krk ij vk/kkfjr gksrs gSa vkSj mudks fofHkUu xzqIl esa oxhZd`r fd;k tk ldrk gSA
Lager Group :-
Primary Groups of Capital Nature
1. Capital Account Primary Group
Reserves & surplus (Retained Earning) - Secondary Group
2. Current Assets - Primary Group
Bank Account Secondary Group
Cash in Hand Secondary Group
Deposits Secondary Group
Loans & Advances Secondary Group
Stock in Hand Secondary Group
Sundry Debtors Secondary Group
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