🔄Debit & Credit Concept
Debit (Dr.) aur Credit (Cr.) sirf "left side" aur "right side" hunde hain — inda matlab hamesha "acha" ya "bura" nahi hunda, ye sirf Golden Rules te depend karda hai.
Debit = Left Side | Credit = Right Side
🧾T-Account Format
| Cash Account |
|---|
| Debit (Dr.) | Credit (Cr.) |
|---|
| Received Amounts | Paid Amounts |
Har ledger account is T-shape wich banda hai — left side Debit entries, right side Credit entries.
💡Common Confusion Door Karo
- Bank statement wich "Debit" matlab paisa katya — par student de apne books wich woh alag ho sakda hai (kyunki Bank di nazar cho hum Creditor haan). Ye Bank Reconciliation topic wich detail cho samjhange.
- Debit hamesha "loss" nahi hunda — Asset badhan te bhi Debit hunda hai.
Practice Tip: Roz 10 transactions do aur student nu sirf "Debit kaun, Credit kaun" bolwao — likhwao baad wich.