{"id":1080,"date":"2025-01-09T20:59:19","date_gmt":"2025-01-09T15:29:19","guid":{"rendered":"https:\/\/csaccept.com\/?p=1080"},"modified":"2025-01-10T15:12:57","modified_gmt":"2025-01-10T09:42:57","slug":"terminology-of-accounting-ll-part-4","status":"publish","type":"post","link":"https:\/\/csaccept.com\/terminology-of-accounting-ll-part-4\/","title":{"rendered":"Terminology of Accounting ll Part-4"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">(Terminology of Accounting)<\/h2>\n\n\n\n<h2 class=\"wp-block-heading\">\u25a0 \u0935\u094d\u092f\u093e\u092a\u093e\u0930 (Trade)<\/h2>\n\n\n\n<p>\u0932\u093e\u092d \u0915\u092e\u093e\u0928\u0947 \u0915\u0947 \u0909\u0926\u0947\u0936\u094d\u092f \u0938\u0947 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u093e \u0915\u094d\u0930\u092f, \u0935\u093f\u0915\u094d\u0930\u092f \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0915\u0939\u0932\u093e\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u092a\u0947\u0936\u093e (Profession)<\/strong><\/li>\n<\/ul>\n\n\n\n<p>\u0906\u092f \u0905\u0930\u094d\u091c\u093f\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0915\u094b\u0908 \u092d\u0940 \u0915\u093e\u0930\u094d\u092f \u092f\u093e \u0938\u093e\u0927\u0928 \u091c\u093f\u0938\u0915\u0947 \u0932\u093f\u090f \u092a\u0942\u0930\u094d\u0935 \u092a\u094d\u0930\u0936\u093f\u0915\u094d\u0937\u0923 \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0939\u094b\u0924\u0940 \u0939\u0948, \u092a\u0947\u0936\u093e \u0915\u0939\u0932\u093e\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u25a0 \u0935\u094d\u092f\u0935\u0938\u093e\u092f (Business)<\/h2>\n\n\n\n<p>\u0910\u0938\u093e \u0915\u094b\u0908 \u0935\u0948\u0927\u093e\u0928\u093f\u0915 \u0915\u093e\u0930\u094d\u092f \u091c\u094b \u0906\u092f \u092f\u093e \u0932\u093e\u092d \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0909\u0926\u0947\u0936\u094d\u092f \u0938\u0947 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u094b \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u0939\u0932\u093e\u0924\u093e \u0939\u0948\u0964 \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0935 \u092a\u0947\u0936\u093e \u092d\u0940 \u0907\u0938\u0940 \u0915\u0947 \u0905\u0928\u094d\u0924\u0930\u0917\u0924 \u0906\u0924\u0947 \u0939\u0948\u0964<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u25a0 \u092e\u093e\u0932\u093f\u0915 (Owner)<\/h2>\n\n\n\n<p>\u0935\u0939 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u092f\u093e \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u093e \u0938\u092e\u0942\u0939 \u091c\u094b \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u092e\u0947\u0902 \u0906\u0935\u0936\u094d\u092f\u0915 \u092a\u0942\u0901\u091c\u0940 \u0932\u0917\u093e\u0924\u0947 \u0939\u0948\u0902 \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0915\u093e \u0938\u0902\u091a\u093e\u0932\u0928 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902 \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0915\u0940 \u091c\u094b\u0916\u093f\u092e \u0938\u0939\u0928 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902 \u0924\u0925\u093e \u0932\u093e\u092d \u0935 \u0939\u093e\u0928\u093f \u0915\u0947 \u0905\u0927\u093f\u0915\u093e\u0930\u0940 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902 \u0935\u0947 \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0915\u0947 \u092e\u093e\u0932\u093f\u0915 \u0915\u0939\u0932\u093e\u0924\u0947 \u0939\u0948\u0902\u0964<br>\u092f\u0926\u093f \u0915\u093f\u0938\u0940 \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0915\u093e \u092e\u093e\u0932\u093f\u0915 \u090f\u0915 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0939\u0948 \u0924\u094b \u0935\u0939 Proprietor \u0915\u0939\u0932\u093e\u0924\u093e \u0939\u0948\u0964 \u092f\u0926\u093f 2 \u092f\u093e 2 \u0938\u0947 \u0905\u0927\u093f\u0915 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0939\u0948\u0902 \u0924\u094b \u0935\u0939 Partner \u0915\u0939\u0932\u093e\u0924\u0947 \u0939\u0948\u0902\u0964 \u0914\u0930 \u092f\u0926\u093f \u092c\u0939\u0941\u0924 \u0938\u0947 \u0932\u094b\u0917 \u092e\u093f\u0932\u0915\u0930 \u0938\u0902\u0917\u0920\u093f\u0924 \u0930\u0941\u092a \u0938\u0947 \u0915\u093e\u0930\u094d\u092f \u0915\u0930\u0924\u0947 \u0939\u0948\u0902 \u0924\u094b Shear Holder \u0915\u0939\u0932\u093e\u0924\u0947 \u0939\u0948\u0902\u0964<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u092a\u0942\u0901\u091c\u0940 (Capital)<\/strong><\/li>\n<\/ul>\n\n\n\n<p>\u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0915\u093e \u092e\u093e\u0932\u093f\u0915 \u091c\u094b \u0930\u0941\u092a\u092f\u093e \u092e\u093e\u0932 \u092f\u093e \u0938\u092e\u094d\u092e\u092a\u0924\u094d\u0924\u093f \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u092e\u0947\u0902 \u0932\u0917\u093e\u0924\u093e \u0939\u0948 \u0909\u0938\u0947 \u092a\u0942\u0901\u091c\u0940 \u0915\u0939\u0924\u0947 \u0939\u0948\u0902\u0964 \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u092e\u0947\u0902 \u0932\u093e\u092d \u0939\u094b\u0928\u0947 \u092a\u0930 \u092a\u0942\u0901\u091c\u0940 \u092c\u0922\u093c\u0924\u0940 \u0939\u0948 \u0914\u0930 \u0939\u093e\u0928\u093f \u0939\u094b\u0928\u0947 \u092a\u0930 \u092a\u0942\u0901\u091c\u0940 \u0918\u091f\u0924\u0940 \u0939\u0948\u0964<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0906\u0939\u0930\u0923 (Drawings)<\/strong><\/li>\n<\/ul>\n\n\n\n<p>\u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0915\u093e \u092e\u093e\u0932\u093f\u0915 \u0905\u092a\u0928\u0947 \u0928\u093f\u091c\u0940 \u0916\u0930\u094d\u091a \u0915\u0947 \u0932\u093f\u092f\u0947 \u0938\u092e\u092f-\u0938\u092e\u092f \u092a\u0930 \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0938\u0947 \u091c\u094b \u0930\u0942\u092a\u092f\u093e \u092f\u093e \u092e\u093e\u0932 \u0928\u093f\u0915\u093e\u0932\u0924\u093e \u0939\u0948 \u0935\u0939 \u0909\u0938\u0915\u093e \u0906\u0939\u0930\u0923 \u0915\u0939\u0932\u093e\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u25a0\u092e\u093e\u0932 (Goods)<\/h2>\n\n\n\n<p>\u092e\u093e\u0932 \u0909\u0938 \u0935\u0938\u094d\u0924\u0941 \u0915\u094b \u0915\u0939\u0924\u0947 \u0939\u0948\u0902 \u091c\u093f\u0938\u0915\u093e \u0915\u094d\u0930\u092f-\u0935\u093f\u0915\u094d\u0930\u092f \u092f\u093e \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u092e\u093e\u0932 \u0915\u0947 \u0905\u0928\u094d\u0924\u0930\u0917\u0924 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u0947 \u0928\u093f\u0930\u094d\u092e\u093e\u0923 \u0939\u0947\u0924\u0941 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u091a\u094d\u091a\u0940 \u0938\u093e\u092e\u0917\u094d\u0930\u0940, \u0905\u0930\u094d\u0927 \u0928\u093f\u0930\u094d\u092e\u093f\u0924 \u0938\u093e\u092e\u0917\u094d\u0930\u0940, \u092f\u093e \u0924\u0948\u092f\u093e\u0930 \u0935\u0938\u094d\u0924\u0941\u092f\u0947\u0902 \u0939\u094b \u0938\u0915\u0924\u0940 \u0939\u0948\u0964<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u25a0 \u0915\u094d\u0930\u092f (Purchase)<\/h2>\n\n\n\n<p>\u0935\u093f\u0915\u094d\u0930\u092f \u0915\u0947 \u0909\u0926\u0947\u0936\u094d\u092f \u0938\u0947 \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u092e\u0947\u0902 \u0916\u0930\u0940\u0926\u093e \u0917\u092f\u093e \u092e\u093e\u0932 \u0915\u094d\u0930\u092f \u092f\u093e \u0916\u0930\u0940\u0926\u0940 \u0915\u0939\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u092e\u0947\u0902 \u092e\u093e\u0932 \u0909\u0927\u093e\u0930 \u092f\u093e \u0928\u0917\u0926 \u0916\u0930\u0940\u0926\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u25a0 \u0935\u093f\u0915\u094d\u0930\u092f (Sales)<\/h2>\n\n\n\n<p>\u091c\u094b \u092e\u093e\u0932 \u092c\u0947\u091a\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u0909\u0938\u0947 \u0935\u093f\u0915\u094d\u0930\u092f \u0915\u0939\u0924\u0947 \u0939\u0948\u0964<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0915\u094d\u0930\u092f \u0935\u093e\u092a\u0938\u0940 (Purchase Return)<\/strong><\/li>\n<\/ul>\n\n\n\n<p>\u091c\u092c \u0916\u0930\u0940\u0926\u0947 \u0939\u0941\u092f\u0947 \u092e\u093e\u0932 \u0938\u0947 \u0915\u0941\u091b \u092e\u093e\u0932 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0915\u093e\u0930\u0923\u094b\u0902 \u0938\u0947 \u0935\u093e\u092a\u0938 \u0915\u0930 \u0926\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u0924\u094b \u0909\u0938\u0947 \u0915\u094d\u0930\u092f \u0935\u093e\u092a\u0938\u0940 \u0915\u0939\u0924\u0947 \u0939\u0948\u0902\u0964<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0935\u093f\u0915\u094d\u0930\u092f \u0935\u093e\u092a\u0938\u0940 (Sales Return)<\/strong><\/li>\n<\/ul>\n\n\n\n<p>\u091c\u092c \u092c\u0947\u091a\u0947 \u0939\u0941\u092f\u0947 \u092e\u093e\u0932 \u0915\u093e \u0915\u0941\u091b \u092d\u093e\u0917 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0915\u093e\u0930\u0923\u094b\u0902 \u0938\u0947 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u0940 \u0932\u094c\u091f\u093e \u0926\u0947\u0924\u093e \u0939\u0948 \u0924\u094b \u0907\u0938<\/p>\n\n\n\n<p>\u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0940 \u0935\u093e\u092a\u0938\u0940 \u0915\u094b \u0935\u093f\u0915\u094d\u0930\u092f \u0935\u093e\u092a\u0938\u0940 \u0915\u0939\u0924\u0947 \u0939\u0948\u0902\u0964<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u25a0 \u0930\u0939\u0924\u093f\u092f\u093e (Stock)<\/h2>\n\n\n\n<p>\u0915\u093f\u0938\u0940 \u092d\u0940 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u092e\u0947\u0902 \u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u092e\u0947\u0902 \u0939\u092e\u093e\u0930\u0947 \u092a\u093e\u0938 \u0915\u093f\u0938\u0940 \u092d\u0940 \u092e\u093e\u0924\u094d\u0930\u093e \u092e\u0947\u0902 \u091c\u094b \u092e\u093e\u0932 \u0909\u092a\u0932\u092c\u094d\u0927 \u0939\u0948 Stock \u0915\u0939\u093e\u0932\u093e\u0924\u093e \u0939\u0948\u0964 \u0938\u093e\u0932 \u0915\u0947 \u0905\u0928\u094d\u0924 \u092e\u0947\u0902 \u091c\u094b \u092e\u093e\u0932 \u092c\u093f\u0928\u093e \u092c\u093f\u0915\u0947 \u0930\u0939 \u091c\u093e\u0924\u093e \u0939\u0948 \u0935\u0939 \u0939\u092e\u093e\u0930\u093e Closing Stock \u0915\u0939\u0932\u093e\u0924\u093e \u0939\u0948 \u0914\u0930 \u0905\u0917\u0932\u0947 \u0938\u093e\u0932 \u0915\u0947 \u092a\u0939\u0932\u0947 \u0926\u093f\u0928 \u0935\u0939\u0940 \u092e\u093e\u0932 Opening<\/p>\n\n\n\n<p>Stock \u0915\u0939\u0932\u093e\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u25a0 \u0926\u093e\u092f\u093f\u0924\u094d\u0935 (Liabilities)<\/h2>\n\n\n\n<p>\u0935\u0947 \u0938\u092c \u090b\u0923 \u091c\u094b \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0915\u094b \u0905\u0928\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \u0905\u0925\u0935\u093e \u0905\u092a\u0928\u0947 \u092e\u093e\u0932\u093f\u0915 \u0915\u0947 \u092a\u094d\u0930\u0924\u093f \u091a\u0941\u0915\u093e\u0928\u0947 \u0939\u094b\u0924\u0947<\/p>\n\n\n\n<p>\u0939\u0948, \u0926\u093e\u092f\u093f\u0924\u094d\u0935 \u0915\u0939\u0932\u093e\u0924\u0947 \u0939\u0948\u0902\u0964 \u092f\u0947 \u0926\u093e\u092f\u093f\u0924\u094d\u0935 \u0926\u094b \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0947 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902\u0964<\/p>\n\n\n\n<p><strong>1-\u0938\u094d\u0925\u093e\u092f\u0940 \u0926\u093e\u092f\u093f\u0924\u094d\u0935 (Long Term\/Fixed Liabilities)<\/strong><\/p>\n\n\n\n<p>\u092f\u0947 \u0935\u094b \u0926\u093e\u092f\u093f\u0924\u094d\u0935 \u0939\u0948\u0902 \u091c\u094b \u090f\u0915 \u0938\u093e\u0932 \u0938\u0947 \u091c\u094d\u092f\u093e\u0926\u093e \u0938\u092e\u092f \u0915\u0947 \u092c\u093e\u0926 \u092f\u093e \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0938\u092e\u093e\u092a\u094d\u0924\u093f \u092a\u0930<\/p>\n\n\n\n<p>\u091a\u0941\u0915\u093e\u0928\u0940 \u0939\u094b\u0924\u0940 \u0939\u0948, Fixed Liabilities \u0915\u0939\u0932\u093e\u0924\u0940 \u0939\u0948\u0964<\/p>\n\n\n\n<p><strong>2-\u091a\u093e\u0932\u0942 \u0926\u093e\u092f\u093f\u0924\u094d\u0935 (Short Term\/Current Liabilities)<\/strong><br>\u092f\u0947 \u0935\u094b \u0926\u093e\u092f\u093f\u0924\u094d\u0935 \u0939\u0948\u0902 \u091c\u094b \u090f\u0915 \u0938\u093e\u0932 6 \u092e\u0939\u0940\u0928\u0947 \u092f\u093e \u0909\u0938\u0938\u0947 \u092d\u0940 \u0915\u092e \u0938\u092e\u092f \u092e\u0947\u0902 \u091a\u0941\u0915\u093e\u0928\u0940 \u0939\u094b\u0924\u0940 \u0939\u0948\u0902 Current Liabilities \u0915\u0939\u0932\u093e\u0924\u0940 \u0939\u0948\u0964<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u25a0 \u0938\u092e\u094d\u092a\u0924\u094d\u0924\u093f (Assets)<\/h2>\n\n\n\n<p>\u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u092e\u0947\u0902 \u0938\u092e\u0938\u094d\u0924 \u0935\u0938\u094d\u0924\u0941\u092f\u0947\u0902 \u091c\u094b \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0938\u0902\u091a\u093e\u0932\u0928 \u092e\u0947\u0902 \u0938\u0939\u093e\u092f\u0915 \u0939\u094b\u0924\u0940 \u0939\u0948\u0902 \u0938\u092e\u094d\u092a\u0924\u094d\u0924\u093f \u0915\u0939\u0932\u093e\u0924\u0940 \u0939\u0948\u0902\u0964 \u092f\u0947 \u0926\u094b \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0940 \u0939\u094b\u0924\u0940 \u0939\u0948\u0902-<\/p>\n\n\n\n<p><strong>1-\u0905\u091a\u0932 \/ \u0938\u094d\u0925\u093e\u092f\u0940 \u0938\u092e\u094d\u092a\u0924\u094d\u0924\u093f (Fixed Assets)<\/strong><\/p>\n\n\n\n<p>\u0935\u0947 \u0935\u0938\u094d\u0924\u0941\u092f\u0947\u0902 \u091c\u094b \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0915\u094b \u091a\u0932\u093e\u0928\u0947 \u0915\u0947 \u0932\u093f\u092f\u0947 \u0938\u094d\u0925\u093e\u092f\u0940 \u0930\u0942\u092a \u0938\u0947 \u0916\u0930\u0940\u0926\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0902 \u0914\u0930 \u091c\u093f\u0928\u094d\u0939\u0947\u0902 \u092c\u0947\u091a\u0928\u0947 \u0915\u0947 \u0932\u093f\u092f\u0947 \u0928\u0939\u0940 \u0916\u0930\u0940\u0926\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u0935\u0947 \u0938\u092d\u0940 \u0938\u092e\u094d\u092a\u0924\u094d\u0924\u093f\u092f\u093e\u0901 \u0938\u094d\u0925\u093e\u092f\u0940 \u0938\u092e\u094d\u092a\u0924\u094d\u0924\u093f\u092f\u093e\u0901 \u0915\u0939\u0932\u093e\u0924\u0940 \u0939\u0948\u0964<\/p>\n\n\n\n<p><strong>2-\u091a\u0932\/\u0905\u0938\u094d\u0925\u093e\u092f\u0940 \u0938\u092e\u094d\u092a\u0924\u094d\u0924\u093f (Current Assets)<\/strong><\/p>\n\n\n\n<p>\u092f\u0947 \u0935\u0947 \u0938\u092e\u094d\u092a\u0924\u094d\u0924\u093f\u092f\u093e\u0901 \u0939\u0948\u0902 \u091c\u094b \u0938\u094d\u0925\u093e\u092f\u0940 \u0930\u0942\u092a \u0938\u0947 \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u092e\u0947\u0902 \u0928\u0939\u0940\u0902 \u0930\u0939\u0924\u0940 \u0939\u0948\u0902\u0964 Cash, Bank \u092e\u0947\u0902 \u091c\u092e\u093e \u0927\u0928, Stoke \u0935 Debaters \u0924\u0925\u093e \u0935\u0947 \u0938\u092d\u0940 \u0938\u092e\u094d\u092a\u0924\u094d\u0924\u093f\u092f\u094b\u0902 \u091c\u094b \u0906\u0938\u093e\u0928\u0940 \u0935 \u0936\u0940\u0918\u094d\u0930\u0924\u093e \u0938\u0947 \u0928\u0917\u0926\u0940 \u092e\u0947\u0902 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u093f\u0924 \u0915\u0940 \u091c\u093e \u0938\u0915\u0947 \u0905\u0938\u094d\u0925\u093e\u092f\u0940 \u0938\u092e\u094d\u092a\u0924\u094d\u0924\u093f \u0915\u0939\u0932\u093e\u0924\u0940 \u0939\u0948\u0964<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u25a0 \u0935\u094d\u092f\u092f (Expenses)<\/h2>\n\n\n\n<p>\u092e\u093e\u0932 \u0915\u094b \u0909\u0924\u094d\u092a\u093e\u0926\u0928 \u0935 \u0909\u0938\u0947 \u092c\u0947\u091a\u0928\u0947 \u092e\u0947\u0902 \u091c\u094b \u0916\u0930\u094d\u091a\u0947 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902. \u0935\u0947 Expenses \u0915\u0939\u0932\u093e\u0924\u0947 \u0939\u0948\u0902\u0964 \u092f\u0947 \u092e\u0941\u0916\u094d\u092f\u0924\u0903 \u0926\u094b \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0940 \u0939\u094b\u0924\u0940 \u0939\u0948\u0902-<\/p>\n\n\n\n<p><strong>1- \u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0935\u094d\u092f\u092f- (Direct Expenses)<\/strong><\/p>\n\n\n\n<p>\u092f\u0947 \u0935\u0947 \u0916\u0930\u094d\u091a\u0947 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902 \u091c\u093f\u0928\u094d\u0939\u0947 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u0940 \u092e\u093e\u0932 \u0916\u0930\u0940\u0926\u0924\u0947 \u0935\u0915\u094d\u0924 \u0915\u0930\u0924\u093e \u0939\u0948, \u092f\u093e \u092e\u093e\u0932 \u0915\u0947 \u0909\u0924\u094d\u092a\u093e\u0926\u0928 \u092e\u0947\u0902 \u0915\u0930\u0924\u093e \u0939\u0948\u0964 \u0909\u0924\u094d\u092a\u093e\u0926\u0928 \u0915\u0940 \u0926\u0936\u093e \u092e\u0947\u0902 \u0915\u091a\u094d\u091a\u0947 \u092e\u093e\u0932 \u0915\u0940 \u0916\u0930\u0940\u0926 \u0938\u0947 \u0932\u0947\u0915\u0930 \u0909\u0938\u0947 \u0935\u093f\u0915\u094d\u0930\u092f \u092f\u094b\u0917\u094d\u092f \u0938\u094d\u0925\u093f\u0924\u093f \u0924\u0915 \u0932\u093e\u0928\u0947 \u092e\u0947\u0902 \u091c\u094b \u0916\u0930\u094d\u091a\u0947 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902 \u0935\u094b Direct Exp. \u0915\u0939\u0932\u093e\u0924\u0947 \u0939\u0948\u0902\u0964<\/p>\n\n\n\n<p><strong>2-\u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0935\u094d\u092f\u092f- (Indirect Expenses)<\/strong><\/p>\n\n\n\n<p>Indirect Exp. \u0935\u0947 Exp. \u0939\u094b\u0924\u0947 \u0939\u0948\u0902 \u091c\u093f\u0928\u0915\u093e \u0938\u092e\u094d\u092c\u0928\u094d\u0927 \u0935\u0938\u094d\u0924\u0941 \u0915\u0947 \u0915\u094d\u0930\u092f \u092f\u093e \u0909\u0938\u0915\u0947 \u0928\u093f\u0930\u094d\u092e\u093e\u0923 \u0938\u0947 \u0928 \u0939\u094b\u0915\u0930 \u092c\u0932\u094d\u0915\u093f \u0915\u093e\u0930\u094d\u092f\u093e\u0932\u092f \u0938\u0947 \u0938\u092e\u094d\u092c\u0928\u094d\u0927\u093f\u0924 \u0915\u093f\u092f\u0947 \u0917\u092f\u0947 \u0935\u094d\u092f\u092f \u0938\u0947 \u0939\u094b\u0924\u093e \u0939\u0948, \u0910\u0938\u0947 Exp. \u0915\u093e \u092a\u094d\u0930\u092d\u093e\u0935 \u0935\u093f\u0915\u094d\u0930\u092f \u0915\u093f\u092f\u0947 \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0947 \u092e\u093e\u0932 \u0915\u0947 \u0932\u093e\u0917\u0924 \u092a\u0930 \u092c\u093f\u0932\u094d\u0915\u0941\u0932 \u0928\u0939\u0940 \u0939\u094b\u0924\u093e, \u092f\u0947 \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0915\u0947 \u0932\u093e\u092d \u0915\u094b \u0918\u091f\u093e \u0926\u0947\u0924\u0947 \u0939\u0948\u0902\u0964<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0930\u093e\u091c\u0938\u094d\u0935 (Revenue)<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Goods \u0935 Serves \u0915\u094b Market \u092e\u0947\u0902 Sale \u0915\u0930\u0928\u0947 \u092a\u0930 \u0909\u0938\u0938\u0947 \u091c\u094b \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u093f \u0939\u094b\u0924\u0940 \u0939\u0948, \u0935\u0939 Revenue \u0915\u0939\u0932\u093e\u0924\u0940 \u0939\u0948\u0964<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u25a0 \u0906\u092f (Income)<\/h2>\n\n\n\n<p>Goods \u0935 Serves \u0915\u094b Market \u092e\u0947\u0902 Sale \u0915\u0930\u0928\u0947 \u092a\u0930 \u0909\u0938\u0938\u0947 \u091c\u094b Revenue \u0939\u094b\u0924\u0940 \u0939\u0948 \u0909\u0938\u0947<\/p>\n\n\n\n<p>\u0939\u092e Income \u0915\u0939\u0924\u0947 \u0939\u0948\u0902\u0964 \u092f\u0939 \u0926\u094b \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0940 \u0939\u094b\u0924\u0940 \u0939\u0948<\/p>\n\n\n\n<p><strong>1- \u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0906\u092f- (Direct Income)<\/strong><\/p>\n\n\n\n<p>Direct Income \u0935\u094b Income \u0939\u0948 \u091c\u094b \u0939\u092e\u0947\u0902 \u092e\u0941\u0916\u094d\u092f \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0938\u0947 \u092e\u093f\u0932\u0924\u0940 \u0939\u0948\u0964<\/p>\n\n\n\n<p><strong>2-\u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0906\u092f- (Indirect Income)<\/strong><\/p>\n\n\n\n<p>Indirect Income \u0935\u094b Income \u0939\u0948 \u091c\u094b \u0939\u092e\u0947\u0902 \u092e\u0941\u0916\u094d\u092f \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0938\u0947 \u0928\u0939\u0940 \u092e\u093f\u0932\u0924\u0940 \u092c\u0932\u094d\u0915\u093f Discount, Interest \u0938\u0947 \u092e\u093f\u0932\u0924\u0940 \u0939\u0948, Indirect Income \u0939\u094b\u0924\u0940 \u0939\u0948\u0964<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u25a0 \u092c\u091f\u094d\u091f\u093e \u091b\u0942\u091f (Discount)<\/h2>\n\n\n\n<p>\u0935\u094d\u092f\u093e\u092a\u093e\u0930\u0940 \u0926\u094d\u0935\u093e\u0930\u093e \u0905\u092a\u0928\u0947 \u0917\u094d\u0930\u093e\u0939\u0915\u094b\u0902 \u0915\u094b \u0926\u0940 \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0940 \u0930\u093f\u092f\u093e\u092f\u0924, \u091b\u0942\u091f \u092f\u093e Discount \u0915\u0939\u0932\u093e\u0924\u0940 \u0939\u0948\u0964 \u092f\u0939 \u0926\u094b \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0940 \u0939\u094b\u0924\u0940 \u0939\u0948-<\/p>\n\n\n\n<p><strong>1-\u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u0915 \u092c\u091f\u094d\u091f\u093e- (Trade Discount)<\/strong><\/p>\n\n\n\n<p>\u0935\u094d\u092f\u093e\u092a\u093e\u0930\u0940 \u092e\u093e\u0932 \u092c\u0947\u091a\u0924\u0947 \u0938\u092e\u092f \u0917\u094d\u0930\u093e\u0939\u0915 \u0915\u094b \u092e\u093e\u0932 \u0915\u0947 \u092e\u0942\u0932\u094d\u092f \u092e\u0947\u0902 \u0915\u0941\u091b \u0915\u092e\u0940\u0902 \u092f\u093e \u092c\u093f\u0932 \u0915\u0940 \u0930\u093e\u0936\u093f \u092e\u0947\u0902 \u091c\u094b \u0915\u092e\u0940\u0902 \u0915\u0930\u0924\u093e \u0939\u0948 \u0935\u0939 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u0915 \u091b\u0942\u091f \u0915\u0939\u0932\u093e\u0924\u0940 \u0939\u0948\u0964 \u092f\u0939 \u091b\u0942\u091f \u092e\u093e\u0932 \u0915\u0947 \u0935\u093f\u0915\u094d\u0930\u092f \u092e\u0942\u0932\u094d\u092f \u092e\u0947\u0902 \u0938\u0947 \u0915\u0941\u091b \u0928\u093f\u0937\u094d\u091a\u093f\u0924 \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0926\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948, \u0907\u0938 \u091b\u0942\u091f \u0915\u094b \u092c\u093f\u0932 \u092e\u0947\u0902 \u0939\u0940 \u0915\u092e \u0915\u0930 \u0926\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u0909\u0938\u0947 Trade Discount \u0915\u0939\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<p><strong>2-\u0928\u0917\u0926 \u092c\u091f\u094d\u091f\u093e- (Cash Discount)<\/strong><\/p>\n\n\n\n<p>\u0935\u094d\u092f\u093e\u092a\u093e\u0930\u0940 \u091a\u0932\u0928 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u0917\u094d\u0930\u093e\u0939\u0915 \u0915\u094b \u090f\u0915 \u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u0905\u0935\u0927\u093f \u092e\u0947\u0902 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0938\u0941\u0935\u093f\u0927\u093e \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948, \u0905\u0917\u0930 \u0917\u094d\u0930\u093e\u0939\u0915 \u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u0905\u0935\u0927\u093f \u0915\u0947 \u092a\u0939\u0932\u0947 \u0939\u0940 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930 \u0926\u0947 \u0924\u094b \u0909\u0938\u0947 \u0915\u0941\u091b \u091b\u0942\u091f \u0926\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948, \u091c\u093f\u0938\u0947 Cash Discount \u0915\u0939\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u092f\u0939 Discount \u0915\u0940 \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0926\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0902\u0964<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0921\u0942\u092c\u0924 \u090b\u0923 (Bad Debts)<\/strong><\/li>\n<\/ul>\n\n\n\n<p>\u0935\u094d\u092f\u093e\u092a\u093e\u0930\u0940 \u0915\u094b \u0909\u0927\u093e\u0930 \u092c\u0947\u091a\u0947 \u0917\u092f\u0947 \u092e\u093e\u0932 \u0915\u0940 \u092a\u0942\u0930\u0940 \u0930\u0915\u092e Debaters (\u0926\u0947\u0928\u0926\u093e\u0930) \u0938\u0947 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0939\u094b \u091c\u093e\u092f\u0947 \u092f\u0947 \u0906\u0935\u0936\u094d\u092f\u0915 \u0928\u0939\u0940 \u0939\u0948, \u0905\u0924\u0903 \u0907\u0938 \u0909\u0927\u093e\u0930 \u0915\u0940 \u0930\u0915\u092e \u092e\u0947\u0902 \u0938\u0947 \u091c\u094b \u0935\u0938\u0942\u0932 \u0928\u0939\u0940 \u0939\u094b \u092a\u093e\u0924\u0940 \u0939\u0948 \u0909\u0938\u0947 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u0940 \u0915\u093e \u0921\u0942\u092c\u0924 \u090b\u0923 \u0915\u0939\u0924\u0947 \u0939\u0948\u0964<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u25a0 \u0932\u0947\u0928-\u0926\u0947\u0928 (Transaction)<\/h2>\n\n\n\n<p>\u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u092e\u0947\u0902 \u092e\u093e\u0932 \u0938\u092e\u094d\u092c\u0928\u094d\u0927\u0940 \u0915\u094d\u0930\u092f \u0935\u093f\u0915\u094d\u0930\u092f \u0914\u0930 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u093e \u092a\u093e\u0930\u0938\u094d\u092a\u0930\u093f\u0915 \u0906\u0926\u093e\u0928-\u092a\u094d\u0930\u0926\u093e\u0928 \u0939\u094b\u0924\u093e \u0939\u0948, \u0910\u0938\u0947 \u0938\u092d\u0940 \u0932\u0947\u0928-\u0926\u0947\u0928 \u092e\u0941\u0926\u094d\u0930\u093e \u092e\u0947\u0902 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902\u0964 \u092f\u0939 \u092e\u0941\u0926\u094d\u0930\u093e \u0926\u094d\u0935\u093e\u0930\u093e \u092e\u093e\u092a\u0947 \u091c\u093e\u0924\u0947 \u0939\u0948\u0902 \u092e\u0941\u0926\u094d\u0930\u093e \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0924\u0941\u0930\u0928\u094d\u0924 \u092f\u093e \u092d\u0935\u093f\u0937\u094d\u092f \u092e\u0947\u0902 \u0939\u094b \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u0940 \u0926\u094d\u0935\u093e\u0930\u093e \u0915\u093f\u092f\u0947 \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0947 \u0938\u092d\u0940 \u0906\u0926\u093e\u0928-\u092a\u094d\u0930\u0926\u093e\u0928, \u0932\u0947\u0928-\u0926\u0947\u0928 \u0915\u0939\u0932\u093e\u0924\u0947 \u0939\u0948\u0902\u0964 \u091c\u092c \u0938\u094c\u0926\u0947 \u0915\u093e \u0924\u0941\u0930\u0928\u094d\u0924 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u0924\u092c \u0935\u0939 \u0928\u0917\u0926 \u0932\u0947\u0928-\u0926\u0947\u0928 (Cash Transaction) \u0915\u0939\u0932\u093e\u0924\u093e \u0939\u0948\u0902\u0964<\/p>\n\n\n\n<p>\u091c\u092c \u092d\u0941\u0917\u0924\u093e\u0928 \u092d\u0935\u093f\u0937\u094d\u092f \u092e\u0947\u0902 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u0924\u094b \u0909\u0938\u0947 \u0909\u0927\u093e\u0930 \u0932\u0947\u0928-\u0926\u0947\u0928 \u092f\u093e\u0928\u0940 (Credit Transaction) \u0915\u0939\u0924\u0947 \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u0932\u0947\u0928-\u0926\u0947\u0928 (Cash Transaction) \u0915\u0939\u0932\u093e\u0924\u093e \u0939\u0948\u0902\u0964<\/p>\n\n\n\n<p>\u091c\u092c \u092d\u0941\u0917\u0924\u093e\u0928 \u092d\u0935\u093f\u0937\u094d\u092f \u092e\u0947\u0902 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u0924\u094b \u0909\u0938\u0947 \u0909\u0927\u093e\u0930 \u0932\u0947\u0928-\u0926\u0947\u0928 \u092f\u093e\u0928\u0940 (Credit Transaction) \u0915\u0939\u0924\u0947 \u0939\u0948\u0964<\/p>\n","protected":false},"excerpt":{"rendered":"<p>(Terminology of Accounting) \u25a0 \u0935\u094d\u092f\u093e\u092a\u093e\u0930 (Trade) \u0932\u093e\u092d \u0915\u092e\u093e\u0928\u0947 \u0915\u0947 \u0909\u0926\u0947\u0936\u094d\u092f \u0938\u0947 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u093e \u0915\u094d\u0930\u092f, \u0935\u093f\u0915\u094d\u0930\u092f \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0915\u0939\u0932\u093e\u0924\u093e \u0939\u0948\u0964 \u0906\u092f \u0905\u0930\u094d\u091c\u093f\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0915\u094b\u0908 \u092d\u0940 \u0915\u093e\u0930\u094d\u092f&hellip;<\/p>\n","protected":false},"author":2,"featured_media":1086,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[33],"tags":[],"class_list":["post-1080","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tally-erp-9"],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/csaccept.com\/wp-content\/uploads\/2025\/01\/tally4.jpg?fit=512%2C288&ssl=1","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/csaccept.com\/wp-json\/wp\/v2\/posts\/1080","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/csaccept.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/csaccept.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/csaccept.com\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/csaccept.com\/wp-json\/wp\/v2\/comments?post=1080"}],"version-history":[{"count":2,"href":"https:\/\/csaccept.com\/wp-json\/wp\/v2\/posts\/1080\/revisions"}],"predecessor-version":[{"id":1087,"href":"https:\/\/csaccept.com\/wp-json\/wp\/v2\/posts\/1080\/revisions\/1087"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/csaccept.com\/wp-json\/wp\/v2\/media\/1086"}],"wp:attachment":[{"href":"https:\/\/csaccept.com\/wp-json\/wp\/v2\/media?parent=1080"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/csaccept.com\/wp-json\/wp\/v2\/categories?post=1080"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/csaccept.com\/wp-json\/wp\/v2\/tags?post=1080"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}