lekhaakaran

lekha shaastr share dhaarakon aur prabandhakon aadi ke liye kisi vyaavasaayik ikaai ke baare mein vitteeya jaankaari sanpreshit karne ki kala hai.[1] lekhaankan ko 'vyavasaaya ki bhaasha' kaha gaya hai. hindi mein 'ekaauntainsi' ke samatulya 'lekhaavidhi' tatha 'lekhaakarm' shabdon ka bhi prayog kiya jaata hai.

lekhaashaastr ganiteeya vigyaan ki vah shaakha hai jo vyavasaaya mein safalta aur vifalta ke kaaranon ka pata lagaane mein upayogi hai. lekhaashaastr ke siddhaant vyaavasayik ikaaiyon par vyaavahaarik kala ke teen prabhaagon mein laagoo hote hain, jinke naam hain, lekhaankan, bahi-khaata (book keeping), tatha lekha pareeksha (oditing).[2]

anukram

vyutpatti

"akaaunteint" shabd fraansisi shabd Compter se vyutpann hai, jo moolat: laitin shabd Computare se udbhoot hai. pehle yeh shabd angreji mein "akaumpateint" ke roop mein likha jaata tha, lekin samay ki prakriya ke saath-saath yeh shabd jiska uchchaaran "p" ko chhodkar kiya jaata tha, dheere-dheere uchchaaran evam vartani donon mein hi iske vartamaan svaroop mein badal gaya.[3]

parichay

aadhunik yug mein manushya ki aarthik kriyaaon ka roop bahut vistrut tatha bahumukhi ho gaya hai. anek prakaar ke vyaapaar va udyog-dhandhon tatha vyavasaayon ka janm ho raha hai. udyog-dhandhon va anya vyaavasaayik kriyaaon ka uddeshya laabhaarjan hota hai. vyaapaari ya udyogapati ke liye yeh aavashyak hota hai ki use vyaapaar ki safalta va asafalata ya laabh-haani va aarthik sthiti ka gyaan hona chaahiye. iske liye vah pustapaalan tatha lekhaankan (Book-keeping and Accountancy) ki pravidhiyon ka vyaapak upayog karta hai. lekhaankan-pustakein banaakar vyaapaarik sansthaaon ko apni aarthik sthiti va laabh-haani ki jaankaari praapt hoti hai. yadyapi pustapaalan va lekhaakarm vyaapaari ke liye anivaarya naheen hote lekin ve iske bina apna kaarya safalataapoorvak sanchaalit naheen kar sakte aur unhein apni vyaapaarik kriyaaon se hone vaale laabh ya haani ki jaankaari bhi naheen mil paati.

lekhe rakhane ki kriya kisi na kisi roop mein us samay se vidyamaan hai jab se vyavasaaya ka janm hua hai. ek bahut chhota vyaapaari mastishk mein yaaddaasht ka sahaara lekar lekha rakh sakta hai, doosra use kaagaj par likhit roop pradaan kar sakta hai. vyavasthit roop se lekha rakha jaaye ya avyavasthit roop se, yeh lekhaankan hi kahalaayega. jais vyavasaaya ka aakaar badhta gaya aur vyavasaaya ki prakruti jatil hoti gayi lekhaankan vyavasthit roop lene laga. ismein tark vitrk, kaaran prabhaav vishleshan ke aadhaar par pratipaadit thos niyamon evam siddhaanton ki neenv padti gayi evam saamaanya lekha-jokha ek kaalaantar mein vruhat lekhaashaastr ke roop mein hamaare saamane aaya.

lekhaankan ka arth evam paribhaasha

aadhunik vyavasaaya ka aakaar itna vistrut ho gaya hai ki ismein saikadon, sahastron va arabon vyaavasaayik lenaden hote rahate hain. in len denon ke byaure ko yaad rakhakar vyaavasaayik upakram ka sanchaalan karna asambhav hai. at: in lenadenon ka kramabaddh abhilekh (records) rakhe jaate hain unke kramabaddh gyaan va prayog-kala ko hi lekhaashaastr kehte hain. lekhaashaastr ke vyaavahaarik roop ko lekhaankan kah sakte hain. American instteeyoot of sartifaaid pablik akaauntaints (AICPA) ki lekhaankan shabdaavali, buletin ke anusaar ''lekhaankan un vyavahaaron aur ghatnaaon ko, jo ki kam se kam anshat: vitteeya prakruti ke hai, mudra ke roop mein prabhaavapoorn tareeke se likhne, vargeekrut karne tatha saaraansh nikaalne evam unke parinaamon ki vyaakhya karne ki kala hai.''

is paribhaasha ke anusaar lekhaankan ek kala hai, vigyaan naheen. is kala ka upayog vitteeya prakruti ke mudra mein maapaneeya vyavahaaron aur ghatnaaon ke abhilekhan, vargeekaran, sankshepan aur nirvachan ke liye kiya jaata hai.

smith evam eshabarn ne uparyukt paribhaasha ko kuchh sudhaar ke saath prastut kiya hai. unke anusaar 'lekhaankan mukhyat: vitteeya prakruti ke vyaavasaayik lenadenon aur ghatnaaon ke abhilekhan tatha vargeekaran ka vigyaan hai aur un lenadenein aur ghatnaaon ka mahatvapoorn saaraansh banaane, vishleshan tatha vyaakhya karne aur parinaamon ko un vyaktiyon ko sampreshit karne ki kala hai, jinhein nirnaya lene hain.' is paribhaasha ke anusaar lekhaankan vigyaan aur kala donon hi hai. kintu yeh ek poorn nishchit vigyaan na hokar lagbhag poorn vigyaan hai.

American ekaauntig prinsipls board ne lekhaankan ko ek seva kriya ke roop mein paribhaashit kiya hai. uske anusaar, 'lekhaankan ek seva kriya hai. iska kaarya aarthik ikaaiyon ke baare mein mukhyat: vitteeya prakruti ki parinaamaatmak soochana dena hai jo ki vaikalpik vyavahaar kriyaaon (alternative course of action) mein tarkayukt chayan dvaara aarthik nirnaya lene mein upayogi ho.'

uparyukt vivechan ke aadhaar par lekhaankan ko vyavasaaya ke vitteeya prakruti ke len-denon ko sunishchit, sugathit evam suniyojit tareeke se likhne, prastut karne, nirvachan karne aur soochit karne ki kala kaha ja sakta hai.

itihaas

sarvapratham praarambhik lekhaankan ke record praacheen bebeelaun, aseeriya aur sumeriya ke khandaharon mein paae gaye, jo 7000 varshon se bhi pehle ki taareekh ke hain. tatkaaleen log fasalon aur maveshiyon ki vruddhi ko record karne ke liye praacheen lekhaankan ki paddhatiyon par bharosa karte the. kyonki krushi aur pashu paalan ke liye praakrutik ritu hoti hai, at: agar fasalon ki paidaavaar ho chuki ho ya pashuon ne nae bachche paida kiye hon to hisaab-kitaab kar adhishesh ko nirdhaarit karna aasaan ho jaata hai.

lekhaankan ki visheshataaeain

lekhaankan ki uparyukt paribhaashaaon ke aadhaar par iski nimnalikhit visheshataaeain spasht hoti hai -

lekhaankan kala aur vigyaan donon hai

lekhaankan ek kala aur vigyaan donon hai. kala ke roop mein yeh vitteeya parinaam jaanane mein sahaayak hoti hai. ismein abhilikhit tatha vargeekrut len-denon aur ghatnaaon ka saaraansh taiyaar kiya jaata hai. unhein vishleshit kiya jaata hai tatha unka nirvachan kiya jaata hai. vitteeya samankon ka vishleshan evam nirvachan lekhaankan ki kala hi hai jiske liye vishesh gyaan, anubhav aur yogyata ki aavashyakta hoti hai. isi tarah ek vyavasaaya ke aantarik evam baahya pakshon ko vitteeya samankon ka arth aur inke parivartan is prakaar sampreshit karna jisse ki ve vyavasaaya ke sambandh mein sahi nirnaya lekar buddhimtaapoorn kaaryavaahi kar sakein, lekhaankan ki kala hi hai.

vigyaan ke roop mein yeh ek vyavasthit gyaan shaakha hai. ismein lenadenon evam ghatnaaon ka abhilekhan, vargeekaran evam sankshiptikran ke nishchit niyam hai. in nishchit niyamon ke kaaran hi lekhon ka kramabaddh va vyavasthit roop se abhilekhan kiya jaata hai. kintu yeh ek 'poorn nishchit' (exact) vigyaan na hokar 'lagbhag poorn vigyaan' (exacting science) hai.

lekhaankan ki vitteeya prakruti (Financial Character)

lekhaankan mein mudra mein maapan yogya vitteeya prakruti ki ghatnaaon aur vyavahaaron ka hi lekha kiya jaata hai. aise vyavahaar jo vitteeya prakruti ke naheen hote, unka lekha pustakon mein naheen kiya jaata. udaaharan ke liye, yadi ek sanstha ke paas samarpit va vishvasaneeya karmachaariyon ki ek toli ho jo vyavasaaya ke liye bahut upayogi hai, ka lekha vyavasaaya ki pustakon mein naheen kiya jaayega kyonki yeh vitteeya prakruti ki naheen hai tatha ise mudra mein abhivyakt naheen kiya ja sakta.

seva kaarya ke roop mein

lekhaankan siddhaant board ki paribhaasha ke anusaar lekhaankan ek seva kaarya hai. iska uddeshya vyaavasaayik kriyaaon ke baare mein parimaanaatmak vitteeya soochanaaen upalabdh karaana hai. lekhaankan ke antim utpaad arthaat vitteeya vivran (laabh-haani khaata va chittha) unke liye upayogi hai jo vaikalpik kaaryon ke baare mein nirnaya lete hain. lekhaankan swayam kisi dhan ka srujan naheen karta hai, yadyapi yeh iske upayogakartaaon ko upayogi soochana upalabdh karaata hai jo inhein dhan ke srujan evam rakh rakhaav mein sahaayak hota hai.

lekhaankan ke uddeshya

lekhaankan ke mukhya uddeshya is prakaar hai -

vidhivt abhilekh rakhana

pratyek vyaavasaayik len-den ko pustakon mein kramabaddh tareeke se likhna va uchit hisaab rakhana lekhaankan ka pratham uddeshya hai. lekhaankan ke abhaav mein maanav smruti (yaadadaast) par bahut bhaar hota jiska adhikaansh dashaaon mein vahan karna asambhav hota. vidhivt abhilekhan se bhool va chhal-kapaton ko door karne mein sahaayata milti hai.

vyaavasaayik sampattiyon ko surakshit rakhana

lekhaankan vyaavasaayik sampattiyon ke anuchit evam avaanchhaneeya upayog se suraksha karta hai. aisa lekhaankan dvaara prabandh ko nimn soochanaaen pradaan karne ke kaaran sambhav hota hai -

  • (1) vyavasaaya mein svaamiyon ke koshon ki viniyojit raashi,
  • (2) vyaavasaaya ko anya vyaktiyon ko kitna dena hai,
  • (3) vyavasaaya ko anya vyaktiyon se kitna vasool karna hai,
  • (4) vyavasaaya ke paas sthaayi sampattiyaan, hastasth rokad, bank shesh tatha kachcha maal, arddh-nirmit maal evam nirmit maal ka stock kitna hai?

uparyukt soochana vyavasaaya svaami ko yeh jaanane mein sahaayak hoti hai ki vyavasaaya ke kosh anaavashyak roop se nishkriya to naheen pade hain.

shuddh laabh ya haani ka nirdhaaran

lekhaankan avadhi ke ant mein vyavasaaya sanchaalan ke falasvaroop utpann shuddh laabh athva haani ka nirdhaaran lekhaankan ka pramukh uddeshya hai. shuddh laabh athva haani evam nishchit avadhi ke kuchh aagamon evam kuchh vyayon ka antar hota hai. yadi aagamon ki raashi adhik hai to shuddh laabh hoga tatha vipreet paristhiti mein shuddh haani. yeh prabandhakeeya kushalata tatha vyavasaaya ki pragati ka soochak hota hai. yahi anshadhaariyon mein laabhaansh vitran ka aadhaar hota hai.

vyavasaaya ki vitteeya sthiti ka nirdhaaran

laabh-haani khaate dvaara pradatt soochana paryaapt naheen hai. vyavasaayi apni vitteeya sthiti bhi jaanana chaahata hai. iski poorti chitthe dvaara ki jaati hai. chittha ek vishesh tithi ko vyavasaaya ki sampattiyon evam daayitvon ka vivran hai. yeh vyavasaaya ke vitteeya svaasthya ko jaanane mein bairomeetar ka kaarya karta hai.

vivekapoorn nirnaya lene mein sahaayak

vivekapoorn nirnaya lene ke liye sambandhit adhikriyon evam sanstha mein hit rakhane vaale vibhinn pakshakaaron ko vaanchhit soochana upalabdh karaana, lekhaankan ka uddeshya hai. American akaaunting association ne bhi lekhaankan ki paribhaasha dete hue is bindu par vishesh bal diya hai. unke anusaar,

''lekhaankan soochana ke upayogakartaaon dvaara nirnayan hetu aarthik soochana ko pahachaanane, maapane tatha sampreshan ki prakriya hai.''

lekhaankan ke kaarya

lekha karna (Recording)

lekhaankan ka sarvapratham kaarya samast vyavasaayik saudon evam ghatnaaon ka vyavasthit evam vidhivt dhang se journal (Journal) mein lekha karna hai. yahaan yeh dhyaan rakhane ki aavashyakta hai ki lekhaankan mein unheen saudon evam ghatnaaon ka lekha kiya jaata hain jo vitteeya svabhaav ki hain tatha jinhein mudra ke roop mein vyakt kiya ja sakta hai.

vargeekaran karna

maudrik saudon ka lekha karne ke pashchaat unhein unke svabhaav ke anusaar samaanata ke aadhaar par pruthak pruthak samoohon mein vargeekaran kiya jaata hai taaki pruthak pruthak madon ke liye pruthak pruthak soochanaaen upalabdh ho sakein. udaaharanataya samast bikri ke saudo ko, jo bhinn bhinn sthaanon par likhe gaye hain, ek hi sthaan par ekatrit karna, taaki kul bikri ki raashi gyaat ho sake. yeh kaarya khaataabahi mein khaate kholkar kiya jaata hai.

sankshipteekaran (Summarizing)

lekhaankan ka mukhya uddeshya nirnaya lene vaalon ke liye mahatvapoorn soochana pradaan karna hai. is kaarya ke liye varsh ke ant mein sabhi khaaton ke shesh gyaat karke unase ek soochi banaai jaati hai aur us soochi se do vivran- laabh-haani khaata tatha chittha taiyaar kiya jaata hai. in vivranon se vyavasaaya ki laabhadaayakata, vitteeya sthiti, bhugataan kshamata aadi ke sambandh mein mahatvapoorn soochanaaen upalabdh ho jaati hai. is prakaar varshabhar ki samast soochanaaain sankshipt hokar do vivranon mein sama jaati hai jo vyavasaaya ke antim parinaam darshaati hai.

nirvachan karna (Interpreting)

lekhaankan na keval lekha karne, vargeekaran karne evam sankshipteekaran karne ka hi kaarya karti hai balki un aankadon ka nirvachan karke nishkarsh evam upayogi soochanaaain bhi pradaan karti hai. udaaharanataya sanstha mein pratyaaya ki dar kya rahi ? vigyaapan ka prabhaav bikri mein vruddhi par kitna hua? taralata tatha bhugataan kshamata ki sthiti aadi soochanaaen upalabdh ho jaati hai.

soochanaaon ka sanvahan (Communication of information)

lekhon ke vishleshan evam nirvachan se praapt soochanaaon ka unke prayogakartaaon jaise viniyojakon, lenadaaron, sarkaar, svaamiyon aadi tatha vyavasaaya mein hit rakhane vaale anya vyaktiyon ko sanvahan kiya jaata hai taaki ve vyavasaaya ki vitteeya sthiti ke sambandh mein apni rai bana sakein tatha bhaavi yojana ke sambandh mein nirnaya le sake.

vaidhaanik aavashyakataaon ki poorti

lekhaankan ka antim kaarya aisi vyavastha karna bhi hain jisse vibhinn vaidhaanik aavashyakataaon ki poorti ho sake. anek aise kaanoon hain jinki poorti karna ek vyavasaayi ke dvaara anivaarya hai jaise aayakar ki return prastut karna, bikreekar ki return prastut karna, SEBI (SEBI) ke dvaara banaaye gaye niyamon ki paalana karna aadi. lekhaankan is kaarya mein sahaayata karti hai.

lekhaankan ki aavashyakta

aadhunik vyaapaarik kriyaaon ke safal sanchaalan ke liye lekhaankan ko ek aavashyakta (chhamabamepajal) samjha jaata hai. lekhaankan kyon aavashyak hai, ise nimn tarkon se spasht kiya ja sakta hai -

  • (1) vyaapaarik len-den ko likhit roop dena aavashyak hota hai- vyaapaar mein pratidin anginat len-den hote hain, inhein yaad naheen rakha ja sakta. inko likh lena pratyek vyaapaari ke liye aavashyak hota hai. pustapaalan ke maadhyam se in len-denon ko bhali-bhaanti likha jaata hai.
  • (2) beimaani va jaalsaaji aadi se bachaav ke liye len-denon ka samuchit vivran rakhana hota hai - vyaapaar mein vibhinn len-denon mein kisi prakaar ki beimaani, dhokhaadhadi va jaalsaaji na ho sake, iske liye len-denon ka samuchit tatha vaigyaanik vidhi se lekha hona chaahiye. is drushti se bhi pustapaalan ko ek aavashyak aavashyakta samjha jaata hai.
  • (3) vyaapaarik karon ke samuchit nirdhaaran ke liye pustakein aavashyak hoti hain - ek vyaapaari apne len-denon ke bhali-bhaanti likhne, lekha pustakein rakhane tatha antim khaate aadi banaane ke baad hi apne kar-daayitv ki jaankaari kar sakta hai. pustapaalan se len-denon ke samuchit lekhe rakhe jaate hain. vikraya ki kul raashi tatha shuddh laabh ki sahi va praamaanik jaankaari milti hai jiske aadhaar par vikraya-kar va aayakar ki raashi ke nirdhaaran mein saralata ho jaati hai.
  • (4) vyaapaar ke vikraya-moolya ke nirdhaaran mein pustapaalan ke nishkarsh upayogi hote hain - yadi vyaapaari apne vyaapaar ke vaastavik moolya ko jaanana chaahata hai ya use uchit moolya par bechana chaahata hai to lekha pustakein vyaapaar ki sampattiyon va daayitvon aadi ke sheshon ke aadhaar par vyaapaar ke uchit moolyaankan ke aankade prastut karti hai.

lekhaankan ke laabh

  • 1. poonji ya laagat ka pata lagaana- samast sampatti (jaise machine, bhavan, rokad ityaadi) mein lage hue dhan mein se daayitv (jaise lenadaar, bank ka rin ityaadi) ko ghataakar kisi vishesh samay par vyaapaari apni poonji maaloom kar sakta hai.
  • 2. vibhinn len-denon ko yaad rakhane ka saadhan - vyaapaar mein anekaanek len-den hote hain. un sabko likhkar hi yaad rakha ja sakta hai aur unke baare mein koi jaankaari usi samay sambhav ho sakti hai jab ise theek prakaar se likha gaya ho.
  • 3. karmachaariyon ke chhal-kapat se suraksha- jab len-denon ko baheekhaate mein likh liya jaata hai to koi karmachaari aasaani se dhokha, chhal-kapat naheen kar sakta aur vyaapaari ko laabh ka theek gyaan rahata hai. yeh baat visheshakar un vyaapaariyon ke liye adhik mahatva ki hai jo apne karmachaariyon par poori-poori drushti naheen rakh paate hain.
  • 4. samuchit aayakar ya bikri kar lagaane ka aadhaar- agar baheekhaate theek rakhe jaayein aur unamein sab lenaden likhit roop mein hon to kar adhikaariyon ko kar lagaane mein sahaayata milti hai kyonki likhe hue baheekhaate hisaab ki jaanch ke liye pakka saboot maane jaate hain.
  • 5. vyaapaar khareedne bechne mein aasaani - theek-theek baheekhaate rakhakar ek vyaapaari apne kaarobaar ko bechakar kisi seema tak uchit moolya praapt kar sakta hai. saath hi saath khareedne vaale vyaapaari ko bhi yeh santosh rahata hai ki use khareede huai maal ka adhik moolya naheen dena pada.
  • 6. adaalati kaamon mein baheekhaaton ka pramaan (saboot) hona- jab koi vyaapaari divaaliya ho jaata hai (arthaat uske oopar rin, usaki sampatti se adhik ho jaata hai) to vah nyaayaalaya mein baheekhaate dikhaakar apni nirbal sthiti ka saboot de sakta hai aur vah nyaayaalaya se apne ko divaaliya ghoshit karva sakta hai. uske aisa karne par usaki sampatti uske mahaajanon ke anupaat mein bant jaati hai aur vyaapaari rinon ke daayitv se chhoot jaata hai. yadi baheekhaate na hon to nyaayaalaya vyaapaari ko divaaliya ghoshit karne mein sandeh kar sakta hai.
  • 7. vyaapaarik laabh-haani jaanana - bahi khaaton mein vyaapaar va laabh-haani khaate nishchit samay ke ant mein banaakar koi bhi vyaapaari apne vyaapaar mein laabh ya haani maaloom kar sakta hai.
  • 8. pichhle aaainkadon se tulana - samay-samay par vyaapaarik aaainkadon dvaara arthaat kraya-vikraya, laabh-haani ityaadi ki tulana pichhle saalon ke aankadon se karke vyaapaar mein aavashyak sudhaar kiye ja sakte hain.
  • 9. vastuon ki keemat lagaana- yadi vyaapaari maal swayam taiyaar karaata hai aur un sab ka hisaab baheekhaate banaakar rakhata hai to use maal taiyaar karne ki laagat maaloom ho sakti hai. laagat ke aadhaar par vah apni nirmit vastuon ka vikraya moolya nirdhaarit kar sakta hai.
  • 10. aarthik sthiti ka gyaan- baheekhaate rakhakar vyaapaari har samay yeh maaloom kar sakta hai ki usaki vyaapaarik sthiti santoshajanak hai athva naheen.

pustapaalan (bukakeeping) tatha lekhaakarm (ekaantainsi) mein antar

kramaank antar ka aadhaar pustapaalan lekhaakarm
1 arth pustapaalan ka arth vyaapaarik len-den ko praarambhik pustakon va khaaton mein likhna hota hai. lekhaakarm se aashay hai praarambhik pustakon va khaaton ki soochanaaon se antim khaate banaana va vyaavasaayik nishkarshon ko gyaat karna va unka vishleshan karna.
2 mukhya uddeshya pustapaalan ka mukhya uddeshya din pratidin ke lenadenon ko kramabaddh roop se pustakon mein likhna hai. iska mukhya uddeshya pustapaalan se praapt soochanaaon se nishkarsh nikaalna va unka vishleshan karna hai.
3 kshetr iska kshetr vyaapaarik lenadenon ko lekhon ki praarambhik pustakon mein likhne va khaate banaane tak seemit rahata hai. iska kshetr nirntar vistrut hota ja raha hai. lekha pustakon se vyaapaarik nishkarsh nikaalna, unka vishleshan karna tatha prabandh ko upayogi soochanaaendena iske kshetr mein sammilit hain.
4 kaarya ki prakruti iska kaarya ek prakaar se lipik prakruti ka hota hai. lekhaakarm ek prakaar se takaneeki prakruti ka kaarya hai.
5 paraspar nirbharata pustapaalan ka kaarya svatantr roop se kiya ja sakta hai. yeh lekhaakarm par kisi prakaar se nirbhar naheen hota hai. lekhaakarm poorn roop se pustapaalan se praapt soochanaaon par nirbhar hota hai.

lekhaankan ki pramukh pranaaliyaan

lekhaankan ki anek pranaliyaaain (systems) hain jinmein se nimnalikhit ullekhaneeya hain-

1. nakad len-den (Cash system)

2. ikahara lekha pranaali (Single Entry System)

3. dohara lekha pranaali (Double Entry System)

4. bhaarateeya baheekhaata pranaali (Indian Book-Keeping System)

nakad len-den (rokad) pranaali

is pranaali ka prayog adhiktar gair vyaapaarik sansthaaon jaise club, anaathaalaya, pustakaalaya tatha anya samaaj sevi sansthaaon dvaara kiya jaata hai. in sansthaaon ka uddeshya laabh kamaana naheen hota aur ye pustapaalan se keval yeh jaanana chaahati hai ki unke paas kitni rokad aayi tatha kitni gayi aur kitni shesh hai rokad pranaali ke antargat keval rokad bahi (cash book) banaayi jaati hai. is pustak mein saare nakad lenadenon ko likha jaata hai. varsh ke ant mein koi antim khaata ya laabh-haani khaata aadi naheen banaaya jaata. aay-vyaya ki sthiti ko samajhne ke liye ek aay-vyaya khaata (Income & Expenditure Account) banaaya jaata hai.

ikahara lekha pranaali

is paddhati mein nakad len-denon ko rokad pustak mein tatha udhaar len denon ko khaata bahi mein likha jaata hai. yeh pranaali mukhyat: chhote futakar vyaapaariyon dvaara prayog ki jaati hai. is prakaar pustakein rakhane se keval yeh jaankaari hoti hai ki vyaapaari ki rokad ki sthiti kaisi hai, arthaat kitni rokad aayi tatha kitni gayi tatha kitni shesh hai. kisko kitna dena hai tatha kisase kitna lena hai, iski jaankaari khaata bahi se ho jaati hai. is paddhati se laabh-haani khaata va aarthik chittha banaana sambhav naheen hota jab tak ki is pranaali ko dohara lekha pranaali mein badal na diya jaaya. isliye is pranaali ko apoorn pranaali maana jaata hai.

dohara lekha pranaali

yeh pustapaalan ki sabse achhi pranaali maani jaati hai. is paddhati mein pratyek vyavahaar ke donon roopon (debit va kredit ya rin va dhani) ka lekha kiya jaata hai. yeh kuchh nishchit siddhaanton par aadhaarit hoti hai. varsh ke ant mein antim khaate banaakar vyavasaaya ki vaastavik sthiti ki jaankaari karna is paddhati ke maadhyam se aasaan hota hai.

bhaarateeya baheekhaata pranaali

yeh Bhaarat mein atyant praacheenakaal se prachalit paddhati hai. adhikaansh bhaarateeya vyaapaari is pranaali ke anusaar hi apna hisaab-kitaab rakhate hain. yeh bhi nishchit siddhaanton par aadhaarit poornataya vaigyaanik pranaali hai. is pranaali ke aadhaar par bhi varsh ke ant mein laabh-haani khaata tatha aarthik chittha banaaya jaata hai.

lekhaankan ki shaakhaayein

vitteeya lekhaankan (Financial accounting)

vitteeya lekhaankan ka mukhya uddeshya vitteeya soochanaaon ko pehchaanana, maapana, likhna, sanvahan karna aur saath hi vyaapaarik saudon ko lekha pustakon mein is prakaar se darj karna jisse ki ek nishchit avadhi ke liye vyavasaaya ke sanchaalanaatmak parinaam gyaat kiye ja sakein tatha ek nishchit tithi ko aarthik sthiti ka pata lagaana hai.

laagat lekhaankan (Cost accounting)

laagat lekhaankan laagaton ke lekhe karne ki ek aisi prakriya hai jo aay va vyaya, athva un aadhaaron ke jin par unka (aay tatha vyaya ka) pariklan kiya jaata hai, ke abhilekhan se aarambh hoti hai tatha saankhyikeeya samankon ke taiyaar hone ke saath hi samaapt ho jaati hai. is lekha vidhi mein vartamaan laagat ke saath saath bhaavi vyayon par bhi vichaar kiya jaata hai.

prabandh lekhaankan (Management Accounting)

prabandh lekhaankan se taatparya lekhaankan evam saankhyikeeya pravidhiyon ki soochana ko prastut karne evam nirvachan karne ke vishisht uddeshya ke liye prayog se hai. yeh soochana prabandhakon ko adhiktam kushalata laane tatha bhavishya ki yojanaaon par vichaar karne, unhein pratipaadit karne evam samanvit karne ke pashchaat unke nishpaadan ko maapane ke kaarya mein sahaayata pradaan karne ke liye abhiklpit ki jaati hai.

maanav sansaadhan lekhaankan (Human Resource Accounting-HRA)

agar hamein kisi upakram ki sthirta, vikaas aur laabhadaayakata sunishchit karni ho to usaki maanav sampatti se adhik mahatvapoorn anya koi sampatti naheen hai. iski mahatta tab aasaani se samajhi ja sakti hai jab utpaadan ke anya saadhan poonji, saamagri, mashaanein aadi sab upalabdh hain aur shramik upalabdh na hon. itna hote hue bhi is mahatvapoorn sampatti ka lekhaankan evam moolyaankan aarthik chitthe mein kisi bhi prakaar parilkshit naheen hota hai. parinaamasvaroop do farmaan ke aarthik parinaam ki keval viniyojit poonji par pratyaaya aadi ke aadhaar par tulana apoorn evam kabhi kabhi to bhraamak hoti hai. lekhaankan mein is kami ko door karne ke liye maanav sansaadhan moolyaankan evam lekhon mein darj kar vitteeya parinaamon mein pradarshit karne ki ek nayi pranaali viksit hui hai jise maanav sansaadhan lekhaankan ke naam se jaana jaata hai. American ekaaunting esoshiyeshan ki maanav sansaadhan lekhaankan samiti ke anusar, ''maanav sansaadhan lekhaankan maanav sansaadhanon ko pahachaanane, iska aankadon ke roop mein maapan karne aur is soochana ko sambandhit pakshon tak sanvahit pakshon tak sanvahit karne ki prakriya hai.''

mudra-sfeeti lekhaankan (Inflation Accounting)

beete hue samay ki deergh avadhi ki moolya sthiti ko dekha jaaye to ek baat sarvamaanya spasht hai ki vishv mein pratyek vastu ke moolyaan mein saamaanyat: vruddhi hui hai. dviteeya vishv yuddh ke baad moolya soochakaankon mein parivartan ki gati behad teevr hui. mudra sfeeti ki is sthiti ne vyaavasaayik jagat mein aarthik parinaamon ki tulaneeyata ko nirrthak bana diya. mudra sfeeti ke is dushparinaam ka prabhaav shoonya par vaastavik parinaamon ki jaankaari karne ke liye mudra sfeeti moolya soochakaankaan ki sahaayata se laabh-haani khaate ko samaayojit kiya jaata hai aur isi prakaar se chitthe mein sthaayi sampattiyon ke moolyon ko samaayojit kiya jaata hai. punarmoolyaankan dvaara bhi antim khaaton ko taiyaar kiya jaata he. vartamaan mein is lekhaankan ki do vidhiyaan-vartamaan laagat lekhaankan tatha vartamaan kraya shakti lekhaankan prachalan mein hai.

saamaajik daayitv lekhaankan (Social Responsibility Accounting)

vartamaan kuchh dashakon se vyavasaaya mein saamaajik daayitv ki vichaaradhaara ka praadurbhaav hua hai. badalate hue saamaajik moolyon aur aashaaon ne samaaj mein vyavasaaya ki bhoomika ke baare mein vichaar ko badhaaya hai aur yeh vichaar vyavasaaya ke saamaajik daayitv ki prakruti par kendrit ho gaya hai. yeh maana jaane laga hai ki is uttaradaayitv ko lekhaankan ke ek roop saamaajik daayitv lekhaankan dvaara poora kiya ja sakta hai. choonki vyavasaaya utpaadan ke saadhan sthaaneeya sroton se praapt karna hai at: paryaavaran mein uske kaaran anek haanikaarak parivartan hote hain. saamaajik lekhaankan ke antargat saamaajik laabh-haani khaata tatha saamaajik chittha taiyaar karke ek vyavasaaya yeh darsha sakta hai ki usane saamaajik uttaradaayitvon ka nirvaah kis seema tak kiya hai.

lekhaankan soochana ke pramukh upayogakarta

lekhaankan ka mool uddeshya sanstha mein hit rakhane vaale aantarik (svaamiyon, prabandh, karmachaari) tatha baahya (viniyojak, lenadaar, sarkaar, upabhokta, shodhakarta) pakshakaaron ko aavashyak soochanaaen upalabdh karaana hai. kintu kis pakshakaar ko kaisi soochanaaen chaahiye, yeh uske vyavasaaya mein hit ki prakruti par nirbhar karta hai. vibhinn pakshakaaron ki drushti se aavashyak lekhaankan soochana ka vivechan is prakaar hai-

vyavasaaya ka svaami

svaami vyavasaaya ke sanchaalan ke liye koshon ki vyavastha karte hain, at: ve yeh jaanana chaahate hain ki unke dvaara pradatt koshon ka viniyog kiya hai. us ki laabhadaayakata evam vitteeya sthiti jaanane ke liye lekhaankan soochanaaen chaahate hain. aisi soochanaaain samay-samay par lekhaankan abhilekhon se taiyaar kiye gaye vitteeya vivranon dvaara pradaan ki jaati hai.

prabandhakarta

doosare se kaarya karavaane ki kala hi prabandh hai. at: prabandh ko yeh sunishchit karna chaahiye ki uske adheenasth karmachaari uchit kaarya kar rahe hain ya naheen. is sambandh mein lekhaankan soochanaaen bahut sahaayak hoti hain kyonki isse prabandhak karmachaariyon ke nishpaadan ka moolyaankan kar sakta hai. karmachaariyon ke vaastavik nishpaadan ki poorv nirdhaarit pramaapon se tulana karke sudhaaraatmak kaaryavaahi ki ja sakti hai, yadi vaastavik nishpaadan vaanchhit star ka naheen hai. vaastav mein lekhaankan soochanaaen hi prabandh ki vitteeya neeti, niyojan evam niyantran ka aadhaar hoti hain.

viniyojak (investar)

viniyojakon ke antargat sanbhaavi anshadaari tatha deerghakaaleen rinadaata sammilit hote hain. inka hit apne viniyog ki suraksha tatha us par paryaapt aay praapt karna hota hai. at: inhein sanstha ke bhootakaaleen nishpaadan ka moolyaankan karne tatha bhaavi sambhaavnaaon ka pata lagaane ke liye lekhaankan soochanaaon ki aavashyakta hoti hai, isliye viniyojak apne viniyog nirnayon ke liye vitteeya vivranon mein sammilit lekhaankan soochanaaaaein par nirbhar hote hain. ve jis sanstha mein viniyog karna chaahate hain, lekhaankan soochanaaon ke aadhaar par us sanstha ki laabhadaayakata evam vitteeya sthiti ka anumaan laga sakte hain.

lenadaar (Creditors)

lenadaaron mein maal ke poorti karta, bainkars evam anya rinadaata sammilit hote hain. ye rin dene se poorv sanstha ki vitteeya sthiti jaanana chaahate hain tatha is baat se aashvast hona chaahate hain ki sanstha samay par rinon ka bhugataan kar degi. doosare shabdon mein, sanstha ki taral sthiti santoshaprad hai. sanstha ki taralata sthiti ki jaankaari ke liye inhein chaaloo sampattiyon, taral sampattiyon tatha chaaloo daayitvon sambandhi lekhaankan soochanaaon ki aavashyakta hoti hai, jo inhein sanstha ke vitteeya vivranon se upalabdh hoti hai.

niyaamak ejensiyaaain (Regulatory Agencies)

vibhinn sarkaari vibhaag tatha ejensiyaan jaise company law board, rajistraar of kampaneej, aayakar vibhaag, skandh vipni aadi bhi companyon ki vitteeya soochana mein roochi rakhati hai. in ejensiyon ka uddeshya yeh aashvast karna hota hai ki company ne apne lekhon mein kar, laabhaansh, hrus aadi ke sambandh mein adhiniyam ki vyavasthaaon ka paalan kiya hai athva naheen tatha apne laabhon evam vitteeya sthiti ko sahi va sachche dhang se prastut kiya hai athva naheen.

sarkaar

sarkaar vyaavasaayik sansthaaon ki kar deya kshamata ka nishchit lekha vivranon se praapt soochanaaon ke aadhaar par hi karti hai. ye soochanaaen sarkaar ki bhaavi kar neeti, utpaadan, moolya niyantran, anudaan, laaisens, aayaat-niryaat neeti mein di jaane waali suvidhaaen aadi ka aadhaar hoti hai. sarkaar ko vyaavasaayik sansthaaon ki lekhaankan soochanaaon ki aavashyakta raashtreeya aay ka nirdhaaran karne hetu bhi hoti hai. kabhi kabhi sanstha ke utpaadon ka moolya nirdhaarit karne ke liye bhi moolyaankan soochanaaon ki aavashyakta hoti hai, taaki upabhoktaaon evam utpaadakon ka shoshan na ho sake.

karmachaari

sanstha ki aarthik sudrudhta mein karmachaariyon ki roochi hoti hai kyonki bonas ka bhugataan arjit laabhon par nirbhar karta hai. iske atirikt niyoktaaon aur shram sanghon ke beech saamoohik saudebaaji lekhaankan soochanaaon ke aadhaar par hi ki jaati hai.

shodhakarta

lekhaankan soochana jo kisi vyaavasaayik sanstha ke vitteeya nishpaadan ka darpan kahi jaati hai, shodhakartaaon ke liye bahut moolyavaan hoti hai. ek kaarya vishesh ki vitteeya kriyaaon ka adhyayan karne ke liye shodhakartaaon ko kraya, vikraya, chaaloo sampatti evam daayitv, sthaayi sampattiyaan, deerghakaaleen daayitv, svaamiyon ke kosh aadi ke baare mein vistrut lekhaankan soochanaaon ki aavashyakta hoti hai, aisi soochanaaen sanstha dvaara rakhe gaye lekhaankan abhilekhon se hi praapt ki ja sakti hain.

khaaton ke prakaar

pratyek lenaden mein do pahaloo ya paksh hote hain. khaata-bahi (Ledger) mein pratyek paksh ka ek khaata banaaya jaata hai. khaata (Account) khaata bahi (lejar) ka vah bhaag hai jismein vyakti, vastuon athva sevaaon ke sambandh mein kiye hue lenadenon ka saamoohik vivran likha jaata hai. is prakaar pratyek khaate ki sthiti ka pata lag jaata hai ki vah khaata lenadaar (Creditor) hai tatha denadaar (Detor). dohari pranaali ke anusaar sroton mein lenadenon ko likhne ke liye khaaton ke vargeekaran ko jaanana aavashyak hai.

khaaton ke prakaar
  • vyaktigat khaate (Personal accounts)
  • 1. ek vyakti ka khaata, (jaise Ram ka khaata, mohan ka khaata, poonji khaata)
  • 2. farm ka khaata (jaise gupta brothers, mai. ganesh prasaad Rajiv Kumar)
  • avyaktigt khaate (Impersonal accounts)
  • vaastavik khaate (real accounts)
  • maal khaata (Goods account),
  • rokad khaata (cash account)
  • machine khaata
  • bhavan khaata aadi
  • naamamaatr khaate (nominal accounts)
  • aay ke khaate
  • praapt byaaj khaata
  • commission khaata, aadi
  • vyaya ke khaate
  • vetan khaata
  • kiraaya khaata
  • majadoori khaata
  • byaaj khaata aadi

vyaktigat khaate

jin khaaton ka sambandh kisi vishesh vyakti se hota hai, ve vyaktigat khaate kahalaate hain. vyakti ka arth swayam vyakti, farm, company aur anya kisi prakaar ki vyaapaarik sanstha hota hai. doosare shabdon mein, sab lenadaaron tatha denadaaron ke khaate vyaktigat khaate hote hain. is drushti se poonji (capital) tatha aaharan (drawing) ke khaate bhi vyaktigat hote hain kyonki inmein vyaapaar ke svaami se sambandhit lenaden likhe jaate hain. vyaapaar ke svaami ke vyaktigat khaate ko poonji khaata kaha jaata hai. vyaapaar ke svaami dvaara vyavasaaya se mudra nikaalne ke liye aaharan khaata khola jaata hai. is prakaar aaharan khaata bhi vyaktigat khaata hota hai.

vaastavik khaate

vastuon aur sampatti ke khaate vaastavik khaate kahalaate hain. in khaaton ko vaastavik isliye kaha jaata hai ki inmein varnit vastuen, vishesh sampatti ke roop mein vyaapaar mein prayog ki jaati hai. aavashyakta padne par inhein bechakar vyaapaari apni poonji ko dhan ke roop mein parivrtit kar sakta hai. vaastavik khaate aarthik chitthe mein sampatti ki tarah dikhaaye jaate hain. jaise machine, bhavan, maal, yantr, furniture, rokad va bank aadi ke vaastavik khaate hote hain.

naamamaatr ke khaate

in khaaton ko avaastavik khaate bhi kehte hain. vyaapaar mein anek kharch ki madein, aay ki madein tatha laabh athva haani ki madein hoti hain. in sabke liye alag-alag khaate bante hain jinko 'naamamaatr' ke khaate kehte hain. vyaktigat athva vaastavik khaaton ki tarah inka koi moort aadhaar naheen hota. udaaharan ke liye vetan, majadoori, commission, byaaj ityaadi ke khaate naamamaatr ke khaate hote hain.

khaate ke bhaag

pratyek lenaden ke do paksh hote hain. rini ya debit paksh aur dhani ya kredit paksh. is kaaran usaka lekha likhne ke liye pratyek khaate ke do bhaag hote hain. baayein haath ki or bhaag 'rini paksh' (debit side) hota hai aur daahine haath ki or ka bhaag 'dhani paksh' (kredit side) hota hai.

khaaton ko debit ya kredit karna - jab kisi len-den mein koi khaata 'len' paksh hota hai arthaat usako laabh praapt hota hai tab us khaato ko debit kiya jaata hai. debit karne ka matlab yeh hai ki khaate ke rini (debit) bhaag (baanye haath vaale bhaag) mein lenaden ka lekha hoga. isi prakaar jab koi khaata lenaden mein den paksh hota hai arthaat uske dvaara kuchh laabh kisi ko hota hai, tab us khaate ko kredit kiya jaata hai. arthaat us khaate ke kredit bhaag mein lenaden ka lekha kiya jaaega. pratyek lenaden mein is tarah ek khaata (debit) tatha doosra khaata kredit kiya jaata hai. debit (debit) khaate mein debit ki or lekha tatha kredit khaate mein kredit ki or lekha hota hai. kredit tatha debit lekha dohare lekhe ki pranaali ke anusaar pratyek lenaden ke liye kiya jaata hai.

udaaharan - yadi humne mohan se 100 roopaye ka maal khareeda hai to ismein do khaate hue- ek maal ka doosra mohan ka. ek lekha paane vaale khaate arthaat maal khaate (goods account) mein kiya jaaega aur doosra dene vaale khaate arthaat mohan ke khaate mein kiya jaaega.

isi kaaran is pranaali ko dohare lekhe ki pranaali kaha gaya hai. pratyek lenaden mein do lekhe ek debit (debit) aur ek kredit hota hai.

lekhaankan mein ghotaale

lekhaankan ke saiddhaantik aadhaar

  • 1. saamaanyat: sveekrut lekhaankan siddhaant : vitteeya vivran saamaanyat: sveekrut lekhaankan siddhaant ke anusaar taiyaar kiye jaane chaahiye taaki inse ant: avadhi tatha ant: karm ki tulana ki ja sake.
  • 2. lekhaankan siddhaant - kisi vyavastha ya kaarya ke niyantran hetu pratipaadit koi vichaar jise vyaavasaayik varg ke sadasyon dvaara sveekaar kar liya jaata hai. ye manushya dvaara nirmit hain. rasaayan evam bhautik vigyaan ki tarah saarvabhaumik naheen hai.
  • 3. lekhaashaastr ke siddhaant saamaanya roop se tabhi sveekrut hote hai jab unamein teen lakshan vidyamaan hon, ye hain - sambaddhata, vastu parakata evam sugamata
  • 4. satta ki avadhaarana - vyavasaaya ka uske svaamiyon tatha prabandhakon se svatantr evam pruthak astitv hota hai. at: vyavasaaya ka svaami bhi pooainji ke liye vyavasaaya ka lenadaar maana jaata hai. vyavasaaya ke svaami ka pruthak astitv maana jaata hai. laabhon ka ek bhaag jo svaami ke hisse mein aata hai deya hota hai aur chaaloo daayitv ka.
  • 5. mudra maap sambandhi avadhaarana - lekhaankan maudrik vyavahaaron se sambandhit hai amaudrik ghatanaaeain jaise - karmachaariyon ko imaandaari, svaamibhkti, kartavyanishtha aadi ka lekhaankan naheen kiya ja sakta.
  • 6. nirntarata ki avadhaarana - yeh bataati hai ki vyavasaaya deerghakaal tak nirntar chalta rahega, jab tak ki koi vipreet kaaran na ho. amoort sampattiyon tatha aasthigt vyayon ka unki upayogita ke aadhaar par prativrsh apalekhan, sthaayi sampattiyon ko chitthe mein apalikhit moolya par isi aadhaar par dikhaaya jaata hai.
  • 7. laagat avadhaarana - nirntar ki avadhaarana par aadhaarit hai jo yeh bataati hai ki sampattiyon ko unke laagat moolya par darj kiya jaata hai.
  • 8. lekhaankan ki dohara lekha pranaali dvipksh avadhaarana par aadhaarit hai jiske anusaar pratyek debit ke baraabar kredit hota hai. lekhaankan sameekaran dvipksh avadhaarana par aadhaarit hai.
  • 9. vyavasaaya mein aagat us avadhi mein praapt maani jaati hai jab graahak ke moolya ke badle maal ya sevaayein di jaati hai. kintu deerghakaaleen thekon, sone ki khaanon, jahaaain aay praapti anishchit ho, mein aagam supurdagi dene par naheen maani jaati.
  • 10. upaarjan avadhaarana ke anusaar vyavasaaya mein aay-vyaya ke madon ka lekha deya aadhaar par kiya jaata hai - jo ki us avadhi se sambandhit ho.
  • 11. lekha avadhi ki avadhaarana ke aadhaar par pratyek lekha avadhi ke ant mein varsh bhar kiye gaye vyavahaaron ke aadhaar par laabh-haani khaata tatha chittha banaaya jaata hai. satta aur mudra maapan lekhaankan ki maulik avadhaaranaaeain hai.
  • 12. Milan ki avadhaarana upaarjan ki avadhaarana par aadhaarit hai.
  • 13. kaalabaddhata ki sankalpana ko Milan ki avadhaarana laagoo karte samay apnaaya jaata hai.
  • 14. lekhaakaar ko chaahiye ki vitteeya vivran patra poornataya satya ho tatha samast mahatvapoorn soochanaaon ko inmein pradarshit kiya gaya ho. isi aadhaar par kampanayiain pichhle varshaan ke tulanaatmak aaainkade anusoochiyon ke roop mein vistrut soochanaaeain aadi shaamil karti hai.
  • 15. lekhaapaal ko unheen tathyon ev ghatnaaon ko vaarshik lekhon mein pradarshit karna chaahiye jo ki mahatvapoorn hon. saaraheen tathyon ki upeksha karni chaahiye.
  • 16. roodhivaadita ( anudaaravaadita) - ke anusaar ek lekhaakaar ko bhaavi sanbhaavya sabhi haaniyon ki vyavastha karni chaahiye tatha bhaavi aay va laabhon ko shaamil na karein. is sankalpana ke aadhaar par lekhaakaar - denadaaron par doobat evam sandigdh rinon va batte ke liye aayojan, stock ka laagat moolya va baajaar moolya mein se kam par moolyaankan lenadaaron par batte ke liye aayojan na karna, amoort sampattiyon ka apalekhan, moolya hrus ka ki kramaagat hrus vidhi ko apanaana, rinapatron ke nirgaman ke samay hi shodhan par deya premium ka praavadhaan karna, aadi karta hai.
  • 17. mahatvapoornata ya saarata ek vyaktinishth mad hai.
  • 18. lekhaankan ki teen aadhaarbhoot maanyataaeain hai - sudeergh sansthaan, satatata, upaarjan.

tippaniyaaain aur sandarbh

  1. bairi iliyt aur jaimi iliyt: financial akaaunting end reporting, pareintaais hall, London 2004, ISBN 0-273-70364-1, prushth 3, Books.Google.co.uk
  2. gudaiyar, lauyad arnest: prinsipls of akaaunteinsi, gudaiyar-maarshal prakaashan company, sedar raipids, lova, 1913, prushth 7 Archive.org
  3. piksle, Francis William: lekhaankan - rachanaatmak aur rikaurding lekhaankan (sar aaijaik pitmain & sons, limited, London, 1900), P4 Archive.org

baahari kadiyaaain