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  Rules of Accounting: Rule of Debit and Credit ( लेखांकन के नियम : डेबिट और क्रेडिट का नियम) Meaning of Debit Debit is derived from the Latin word Debitum which means due from them or debtor or giver. In journal entries debit is represented by (Dr) डेबिट का अर्थ डेबिट लेटिन भाषा के शब्द डेबिटम (Debitum) शब्द से बना है जिसका मतलब है उनसे देय (due from them) या देनदार (Debtor) या देने वाला है। जर्नल एंट्री करते में डेबिट को (Dr) से प्रदर्शित किया जाता है I Meaning of Credit Credit is also derived from the Latin word Creder which means due to them or creditor or receiver. In journal entries Credit is represented as (Cr)   क्रेडिट का अर्थ  क्रेडिट भी लेटिन भाषा के शब्द क्रेडर (Creder) से बना है जिसका मतलब है उसको देय (Due to them) या लेनदार या लेने वाला ।जर्नल एंट्री करते समय क्रेडिट को (Cr) से प्रदर्शित किया जाता है ।   Why Are Debit & Credit Used in Accounting? According to the double-entry system of accountin...

  Basic Accounting & Introduction बुनियादी     लेखांकन   और   परिचय Introduction ( परिचय) The use of accounting is to keep records of business transactions.  You can't remember all business transactions. In ancient times, business was on a very small scale and transactions were records in a simple method. But in today's era, accounting is used for transactions, business is on a large scale at national and international level. Therefore, all transactions are accounted for using the technique of accounting so that any kind of corruption, mistake and error, can be avoided and the profit and loss can be determined . Any transaction, whether buying or selling goods (sales & purchase) or money, property coming or going into the business every transaction affects two parties, one is the recipient and the other giver or one debit and the other credit.   Accounting का उपयोग Business के लेन - देन (Transactions) का रिकॉर्ड रखना है । Bus...