दोस्तों, आज हम बात करने वाले हैं पूर्वदत्त व्यय की जर्नल एण्ट्री prepaid expenses journal entry के बारे में।
पूर्वदत्त व्यय क्या है what is prepaid expenses
- जैसा कि प्रीपेड नाम से ही पता चलता है पूर्व में ही चुका दिये गये।
- बिजनेस में कई बार कुछ खर्चे ऐसे होते हैं जो पहले ही चुका दिये जाते हैं लेकिन वो चालु वित्तीय वर्ष के नहीं होते।
- पूर्वदत्त खर्चों की वजह से चालु वित्तीय वर्ष के लाभ पर असर पड़ता है क्योंकि ये खर्चे चालु वित्तीय वर्ष के लाभ को कम कर देते हैं।
- चुंकि यह खर्चे चालु वित्तीय वर्ष से सम्बन्धित नहीं होते फिर भी चुका दिये जाते हैं इसलिए इन्हें पूर्वदत्त व्यय कहा जाता है।
- पूर्वदत्त व्यय हमारे लिए सम्पति हैं।
- Prepaid expenses को Current Assets ग्रुप में शामिल किया जाता है।
पूर्वदत्त व्यय की जर्नल एण्ट्री कैसे करें prepaid expenses journal entry
पूर्वदत्त व्यय 1,500 रूपये।
चालु वित्तीय वर्ष में प्रविष्टि
खर्चों में अगर बैंक या नगद न दिया हो तो उन्हें नगद ही माना जाता है इसलिए यहां दो खाते निकलेंगे Prepaid Expenses और Cash
| खाता | खाते का प्रकार | खाते का नियम | Dr./Cr. |
| Prepaid Expenses | Assets | सम्पति बढती है तो डेबिट और कम होती है तो क्रेडिट | Dr |
| Cash Account | Real | जो वस्तु व्यापार में आ रही है उसे डेबिट और जो व्यापार से जा रही है उसे क्रेडिट | Cr |
प्रविष्टि Journal Entry
| Prepaid Expenses Dr | 1,500 | ||
| To Cash Account | 1,500 | ||
| (Prepaid Expenses paid) |
आगामी वित्तीय वर्ष में प्रविष्टि
जब इस खर्चे को चुकाने का वक्त आयेगा तो सम्बन्धित खर्चे को नगद की जगह Prepaid Expenses से ही चुकाया जाएगा। इसलिए यहां दो खाते निकलेंगे Expenses Account और Prepaid Expenses Account
| खाता | खाते का प्रकार | खाते का नियम | Dr./Cr. |
| Expenses Account | Nominal Account | खर्चे व हानि को डेबिट और आय व लाभ को क्रेडिट | Dr |
| Prepaid Expenses Account | Assets | सम्पति बढती है तो डेबिट और कम होती है तो क्रेडिट | Cr |
प्रविष्टि Journal Entry
| Expenses Account Dr | 1,500 | ||
| To Prepaid Expenses Account | 1,500 | ||
| (Prepaid Expenses writeoff) |
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