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Knowledge Bankनॉलेज बैंक · Accounting BasicsAccounting Basics · Chapter 35 of 41चैप्टर 35 / 41

Debit & Credit — the Golden RulesDebit & Credit — Golden Rules

OverviewOverview

Every transaction is recorded on two sides — one debit and one credit — so the books always balance. Which side depends on the type of account.

हर transaction दो side पर record होता है — एक debit और एक credit — ताकि books हमेशा balance रहें। कौन सा side होगा यह account के type पर निर्भर करता है।

Why it mattersयह क्यों ज़रूरी है
This double-entry logic is why the Trial Balance always tallies, and why one mis-posted entry throws the reports off.यही double-entry logic है जिसके कारण Trial Balance हमेशा tally करता है, और जिसके कारण एक गलत posted entry reports को बिगाड़ देती है।
In detail

Accounts fall into three classes, each with a ‘golden rule’.

Key points
  • Accounting equation: Assets = Liabilities + Capital.
  • Double entry: total debits always equal total credits.
  • Journal entry format: date + account debited + account credited + amount (e.g. Rent A/c Dr ₹5,000 / To Cash ₹5,000).
Account typeGolden ruleExample
Personal (people / firms)Debit the receiver, credit the giverPaid ₹1,000 to Ram → Ram Dr, Cash Cr
Real (assets)Debit what comes in, credit what goes outBought furniture → Furniture Dr, Cash Cr
Nominal (income / expense)Debit expenses & losses, credit incomes & gainsGot commission → Cash Dr, Commission Cr
In detail

accounts तीन classes में आते हैं, हर एक का एक ‘golden rule’ है।

Key points
  • Accounting equation: Assets = Liabilities + Capital।
  • Double entry: कुल debits हमेशा कुल credits के बराबर होते हैं।
  • Journal entry format: date + debit किया गया account + credit किया गया account + amount (जैसे Rent A/c Dr ₹5,000 / To Cash ₹5,000)।
Account typeGolden ruleExample
Personal (people / firms)Debit the receiver, credit the giverRam को ₹1,000 दिए → Ram Dr, Cash Cr
Real (assets)Debit what comes in, credit what goes outfurniture खरीदा → Furniture Dr, Cash Cr
Nominal (income / expense)Debit expenses & losses, credit incomes & gainscommission मिला → Cash Dr, Commission Cr
Common questionsआम सवाल
Why does the Trial Balance always tally?Trial Balance हमेशा tally क्यों करता है?
Because of double entry — every transaction has an equal debit and credit, so total debits always equal total credits.
double entry के कारण — हर transaction का बराबर debit और credit होता है, इसलिए कुल debits हमेशा कुल credits के बराबर होते हैं।
What's the rule for a nominal (expense/income) account?किसी nominal (expense/income) account का rule क्या है?
Debit expenses & losses, credit incomes & gains.
Debit expenses & losses, credit incomes & gains।
What's the accounting equation?accounting equation क्या है?
Assets = Liabilities + Capital.
Assets = Liabilities + Capital।
Self Test · for support trainingSelf Test · support training के लिए
Not attemptedअभी नहीं किया

3 quick questions — pick an answer to see if it's right and why. For team practice; it doesn't affect your progress.3 छोटे सवाल — कोई answer चुनें और देखें सही है या नहीं, और क्यों। Team practice के लिए; इससे आपकी progress पर कोई असर नहीं पड़ता।

Q1.In double entry, total debits always equal…double entry में कुल debits हमेशा बराबर होते हैं…

Answer:जवाब: That's the basis of the balancing Trial Balance. यही balancing Trial Balance का आधार है।

Q2.For a personal account the golden rule is…किसी personal account के लिए golden rule है…

Answer:जवाब: Personal: debit the receiver, credit the giver. Personal: debit the receiver, credit the giver।

Q3.Paid ₹1,000 cash to Ram: the entry is…Ram को ₹1,000 cash दिए: entry है…

Answer:जवाब: Ram (receiver) Dr; Cash (giver) Cr. Ram (receiver) Dr; Cash (giver) Cr।
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What is Accounting?Accounting क्या है?
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Ledger, Trial Balance & StatementsLedger, Trial Balance & Statements