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Ledger, Trial Balance & StatementsLedger, Trial Balance & Statements

OverviewOverview

Individual entries are grouped into ledgers, checked with a Trial Balance, then summarised into the Profit & Loss (whose Trading section shows gross profit) and the Balance Sheet.

Alag-alag entries ledgers mein group hoti hain, Trial Balance se check ki jaati hain, phir Profit & Loss (jiska Trading section gross profit dikhata hai) aur Balance Sheet mein summarise ki jaati hain.

Why it mattersयह क्यों ज़रूरी है

These are exactly the reports the software produces — knowing what each means helps you read and explain them.Ye theek wahi reports hain jo software banata hai — har ek ka matlab jaanna unhe padhne aur samjhaane mein madad karta hai.

In detail

Key points

Ledger — all transactions of one account grouped together.
Trial Balance — lists every account's Dr/Cr to confirm they're equal.
Trading section — gross profit = Sales − Cost of Goods Sold (shown inside the P&L report in MarwariPlus, not as a separate screen).
Profit & Loss — net profit after indirect expenses.
Balance Sheet — a snapshot where Assets = Liabilities + Capital on a date.

Tip

Handy ratios from these reports: Current Ratio = Current Assets ÷ Current Liabilities; Gross/Net Profit %; Inventory Turnover = COGS ÷ Average Inventory.

In detail

Key points

Ledger — ek account ki saari transactions ek saath group ki hui.
Trial Balance — har account ka Dr/Cr list karta hai taaki confirm ho ki dono barabar hain.
Trading section — gross profit = Sales − Cost of Goods Sold (MarwariPlus mein P&L report ke andar dikhta hai, alag screen ke roop mein nahi).
Profit & Loss — indirect expenses ke baad net profit.
Balance Sheet — ek date par snapshot jahan Assets = Liabilities + Capital.

Tip

In reports se kaam ke ratios: Current Ratio = Current Assets ÷ Current Liabilities; Gross/Net Profit %; Inventory Turnover = COGS ÷ Average Inventory.

Common questionsआम सवाल

Is there a separate Trading Account screen?Kya ek alag Trading Account screen hoti hai?

No — in MarwariPlus the Trading/gross-profit part is shown inside the P&L report, not as a standalone screen.

Nahi — MarwariPlus mein Trading/gross-profit hissa P&L report ke andar dikhta hai, standalone screen ke roop mein nahi.

What does the Trial Balance prove?Trial Balance kya prove karta hai?

That every account's debit and credit totals are equal — a basic health check.

Ki har account ke debit aur credit totals barabar hain — ek basic health check.

What's a ledger?Ledger kya hai?

All transactions of one account grouped together.

Ek account ki saari transactions ek saath group ki hui.

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.Gross profit is calculated in the…Gross profit kahan calculate hota hai?

Answer:जवाब: Trading section (inside the P&L) = Sales − Cost of Goods Sold. Trading section (P&L ke andar) = Sales − Cost of Goods Sold.

Q2.The Balance Sheet is a snapshot where…Balance Sheet ek snapshot hai jahan…

Answer:जवाब: It always balances by that equation. Ye hamesha isi equation se balance hota hai.

Q3.A Trial Balance lists every account's…Trial Balance har account ka kya list karta hai?

Answer:जवाब: It lists Dr/Cr balances to confirm they're equal. Ye Dr/Cr balances list karta hai taaki confirm ho ki barabar hain.

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

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Account Groups (Chart of Accounts)Account Groups (Chart of Accounts)