Customer से पुराने उधार के ₹12,000 मिले—क्या Sales A/c फिर credit होगा? नहीं। यह collection from a debtor है, नई sale नहीं। इस Hindi–English lesson में correct journal entry, ledger balance और practice समझें।
Example: ₹20,000 receivable, ₹12,000 received
मान लीजिए Arjun को पहले ₹20,000 की goods उधार बेची गई थीं और उस समय sale record कर ली गई थी: Arjun A/c Dr. ₹20,000; To Sales A/c ₹20,000. अब Arjun ने ₹12,000 cash चुका दिए।
Correct journal entry on collection
Cash A/c Dr. ₹12,000
To Arjun A/c ₹12,000
(Being cash received from Arjun against an earlier credit sale.)
Why? Cash (asset) बढ़ा, इसलिए Debit. Arjun से मिलने वाली रकम (receivable asset) घटी, इसलिए Arjun A/c Credit. Sales A/c को दोबारा credit नहीं करेंगे, क्योंकि revenue पहले credit sale के समय recognise हो चुका था। Outstanding balance: ₹20,000 − ₹12,000 = ₹8,000 debit in Arjun A/c. Assuming no discount, returns, tax adjustments or other transactions.
Practice: Check your understanding
Q1. Neha से पहले की credit sale के ₹6,000 bank में मिले। Entry? Answer: Bank A/c Dr. ₹6,000; To Neha A/c ₹6,000.
Q2. A debtor owes ₹15,000 and pays ₹9,000 cash. Balance? Answer: ₹6,000 receivable (debit balance), assuming no adjustments.
Q3. Why not credit Sales again? Answer: The earlier credit sale already created revenue; collection only converts receivable into cash.
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Author: Ejaj Abubakar Rangunwala | Rangunwala’s Academy. Watch the original public YouTube Short.