14 Basic Accounting Terms
Accounting samajhan to pehla eh terms yaad hone bahut zaroori han — eh hi accounting di "ABCD" han.
Business: Ek aisi activity jithe paisa kamaun de mksad naal goods ya services vecheya jaande han.
Example: Adhunik Computer Institute ek business hai jo computer courses di service vecdha hai.
Example: Adhunik Computer Institute ek business hai jo computer courses di service vecdha hai.
Capital: Owner valo business vich lagayi gayi apni raqam ya assets.
Example: Rahul ji ne apne ₹5,00,000 institute kholan lai lagaye — eh Capital hai.
Example: Rahul ji ne apne ₹5,00,000 institute kholan lai lagaye — eh Capital hai.
Drawings: Owner valo business vicho apne personal use lai kadi gayi raqam ya cheez.
Example: Rahul ji ne institute de cash vicho ₹10,000 apne ghar de kharche lai kadhe — eh Drawings hai.
Example: Rahul ji ne institute de cash vicho ₹10,000 apne ghar de kharche lai kadhe — eh Drawings hai.
Assets: Business dian ohi cheezan jo unde kabze vich han te jina di value hai (jiven cash, building, computer, furniture).
Example: Institute de 30 computers, printer, aur building — eh sab Assets han.
Example: Institute de 30 computers, printer, aur building — eh sab Assets han.
Liabilities: Business valo kise nu dena wala paisa (jiven loan, creditors nu payment).
Example: Institute ne bank to ₹2,00,000 da loan liya — eh Liability hai.
Example: Institute ne bank to ₹2,00,000 da loan liya — eh Liability hai.
Purchases: Business valo resale ya use lai khareedi gayi goods.
Example: Institute ne training lai naviyan Tally books ₹15,000 dian khareedian — eh Purchase hai.
Example: Institute ne training lai naviyan Tally books ₹15,000 dian khareedian — eh Purchase hai.
Sales: Business valo customers nu goods ya services vechna.
Example: Institute ne is mahine 40 students nu course vecheya — Fees hi institute di 'Sales' hai.
Example: Institute ne is mahine 40 students nu course vecheya — Fees hi institute di 'Sales' hai.
Revenue / Income: Business di normal activities to hasal hoyi kamai.
Example: Students di fees, ya Tally training di income — eh Revenue hai.
Example: Students di fees, ya Tally training di income — eh Revenue hai.
Expenses: Business chalaun lai kiti gayi kharch — jiven rent, salary, bijli bill.
Example: Institute da mahine da rent ₹25,000 — eh Expense hai.
Example: Institute da mahine da rent ₹25,000 — eh Expense hai.
Profit: Jado Income, Expenses to zyada hove.
Example: Income ₹3,00,000 − Expense ₹1,20,000 = Profit ₹1,80,000
Example: Income ₹3,00,000 − Expense ₹1,20,000 = Profit ₹1,80,000
Loss: Jado Expenses, Income to zyada ho jaan.
Example: Je kise mahine income ₹80,000 hove te expense ₹1,00,000, te ₹20,000 da Loss hoyega.
Example: Je kise mahine income ₹80,000 hove te expense ₹1,00,000, te ₹20,000 da Loss hoyega.
Stock / Inventory: Business kolo bache hoye goods jo abe tak vikey nahi.
Example: Institute de store vich bache hoye 20 unsold Tally practice books — eh Stock hai.
Example: Institute de store vich bache hoye 20 unsold Tally practice books — eh Stock hai.
Debtor: Ohi vyakti jinu business ne udhaar (credit) te goods/services diti han te jinto paisa lena hai.
Example: Kise student ne fees vicho ₹5,000 abe dene han — oh student Institute da Debtor hai.
Example: Kise student ne fees vicho ₹5,000 abe dene han — oh student Institute da Debtor hai.
Creditor: Ohi vyakti jinto business ne udhaar te goods/services lian han te jinu paisa dena hai.
Example: Institute ne stationery supplier to udhaar te saman liya — supplier Institute da Creditor hai.
Example: Institute ne stationery supplier to udhaar te saman liya — supplier Institute da Creditor hai.
💡 Yaad Rakhan Da Tarika: Debtor = "jinto lena hai" (De + btor sounds like 'lena due'), Creditor = "jinu dena hai".