Tally mein "Balance Sheet" (संतुलन प्रतिवेदन) ek important financial statement hai, jo company ke financial position ko darshata hai. Balance Sheet company ke assets (संपत्ति), liabilities (देयता), aur owner's equity (मालिकी संपत्ति) ke madhyam se ek samay par ek nazar dalne ka kaam karti hai. Yeh statement ek specific financial year ke ant mein taiyar ki jati hai.
Balance Sheet mein do taraf hoti hai:
1. Assets (संपत्ति): Assets woh economic resources hai jo company ke paas hote hai aur jinka economic value hota hai. Examples include cash, bank accounts, inventory, accounts receivable, fixed assets (land, buildings, machinery, etc.), investments, intellectual property rights, etc. Assets company ke ownership aur control mein hote hai.
2. Liabilities (देयता): Liabilities woh financial obligations hai jo company ko dusre parties ke prati hai. Yeh financial obligations hote hai jaise loans, accounts payable, accrued expenses, taxes payable, etc. Liabilities company ke dwaara len-den ke samay tak rehte hai.
3. Owner's Equity (मालिकी संपत्ति): Owner's Equity woh shareholder's ya owner's claim hota hai company ke assets par. Isme company ke retained earnings, contributed capital, profits, aur losses shamil hote hai. Yeh batata hai ki company ke assets kis extent par company owners ke hawale hai.
Balance Sheet ka format typically do sections mein divide hota hai:
1. Assets side (संपत्ति दल): Isme company ke assets darj hote hai. Yeh company ke paas kya hai aur unki value kya hai, woh dikhaya jata hai.
2. Liabilities and Equity side (देयता और मालिकी संपत्ति दल): Isme company ke liabilities aur owner's equity darj hote hai. Yeh dikhata hai ki company ke dusre parties ke prati financial obligations kya hai aur company ke owners ka equity kya hai.
Balance Sheet company ke financial health, financial stability, aur net worth ko measure karne mein madad karta hai. Isse company ke assets aur liabilities ka samanya balance samajhne mein madad milti hai.
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