Exp'n = दियो +
Remaining Points ( Paid, Overhead, Charged, etc... )
Income = लियो -
Received, earn, profit, interest on Investment, Closing stock, Transfer fee
__________________________
( F.A )= Financial Account
( C.A )= Cost Account
Credited in (F.A) = + F.A
Debited in F.A = - F.A
Credited in (C.A) = - C.A
Debited in C.A = + C.A
__________________________
If Under come in question we should use opposite sign.
Example:
+ in C.A = - in C.A
- in C.A = + in C.A
+ in F.A = - in F.A
- in F.A = + in F.A