Basic Terminology of Accounting अकाउंटिंग की शब्दावली:-
Dosto en accounting terminology ka use hum business me partidin karte hai or hamari books me bhi transactions ka lekha karne se pahle en accounting terminology ko samajna bahut hi important hai bcoz ye basi accounts शब्दावली bahut hi jruri he. tho chlo jante hai 1 by 1 sabhi basic terminology of accounting:-
Assets:- Dosto business ki partyek vastu jin par vyapari ka swamitav hota hai assets bolte hai hum unhe or isme wo money bhi include hoti hai jo ki other person se business ko lena hai simple bhasa me bolu tho wo each particular cheeze ko ki business me cash ya koi profit ho assets kahlati h.
4 types of assets:-
- Fixed Assets
- Current Assets
- Tangible and intangible assets
- Wasting Assets
Liability:- Isme wo sab rashi(Money) include hai jo ki business wale other person ko denge [Business owner ko chodkar] Liability = Assets-Capital
For Ex.- Yadhi koi Firm "A" se udhar maal purchase karti hai tho A ko Dey Rashi Liability hai hame 1 ko rupees dene hai bcoz humne Credit Me goods purchase kiya hai.
- Long Term Liability/Fixed Liability
- Current Liability
Capital:- Ye bahut hi imp hai dosto ye kiya hota hai maan ligiye apne ek business open kiya or usme 1 Crore rupees invest krdiye tho ab ek taraf business hai dusri taraf aap uske malik hai owner or jo cap apne business me lgayi hai usse business me Machinary & Goods purchase kiya jyega Iska formula hai
Capital = Assets- Outward Payable
Expenses:- Dosto Jo bhi goods & services hum sold karte hai tho hamari kuch cost aati hai bas wahi hamari Expenses kahlata hai ya fir m yuu kahu ki Revenue Received karne me jo bhi kharcha hum karte he wo expenses kahlata h. For Ex. Rent Paid kiya, Advertising Exp, Commision Diya, Salery Di Etc.
Jo assets hum daily use karte hai jo uske cost me kami bhi aati hai for ex aapne bike li new or aap usse ab din partidin kaam me lete hai tho uske tyre bhi ghaste hai or service bhi uski time par karwani padti hai tho usse us assets ka mulye kam hota jata hai nirantar paryog se tho usko [Depriciation] kahte hai ye bhi ek tarike ka Expenses hi he.
Income:- Dosto Income & Revenue en dono me kafi difference hota h but kafi students inko ek hi smaj lete h Ab mai define karta hu ki Revenue kisko bolta hai suppose that ki apne goods ki sale ki hai tho jo income apko milti he usko "Revenue" kahenge hum & Beche hue goods ki cost ko "Exp" khenge Or jo Revenue-Exp= Income hoti hai ab aap aaram se samaj gye honge.
Capital Expenditure:- Suppose that aap apne home bna rahe ho ya fir business ke liye koi machinary purchase kar rahe hoya fir us fixed assets ki cost me increase krne ke liye kuch bhi expense karte ho tho usko hum Capital Expenditure kahte hai means kisi fixed assest ki mulye me vardhi ke liye ya koi fixed assets khardte wqt jo bhi kharcha hota hai usko capital expenditure kahte he.
Revenue Expenditure:-
Debtor:- For Ex. "A" ek firm hai jo ki "B" ko udhar maal deti hai ab Debtor kon hai es case me dendar B he "a" ka kyoki B ko kuch rupees "A" ko dene hai esliye Firm "A" ka debtor "B" hoga.
Creditor:- Debtor ka just reverse hi Creditor hota hai en word ka use tab hota hai jo hum koi goods udhar lete hao or unko payment naahi karte es case me hum us party ke Creditor kahe jyenge.
Stock & Inventory [Closing Stock/Opening Stock]:-
Purchase:- Friends, Purchase word ka use hum usi goods me karte hai jiske hum business karte he Manufacture's ki disa me Maal ka meaning "Raw Material" se hoga jo punee. bechne ke liye purchase ki jati hai usko hum purchase bolte he. For Ex.
Aap Cloth ka vyapar karte hai or aap kuch cloth purchase karte ho - bechne ke liye tho isko tho hum GOODS khenge. But agr aap furniture purchase karte ho apne business me customer ke baithne ke liye tho usko hum Goods me count nahi krenge blki wo Hmari Assets hogi.
Purchase Return:- Maan ligiye humne kuch goods purchase ki cloth or usme se kuch cloth kate fate aa gye ya fir humko pasand nahi aye tho hum supplier ko vapis kar dente tho usko hum purchase return bolte hai ya fir isko hum /DEBIT NOTE bhi kah skte h.
Sales:- dosto sales me hum CASH SALES & CREDIT SALES dono hi include karte he ye bhi purchase se kafi milta julta hai hum usi maal ko sales bol skte hai jiska hum business karte hai for ex hum cloth ka business karte hai humne "A" ko cloth diye or usse rupess liye tho ye sales kaha jyega . Agr humne usko Furniture diya hota tho usko hum Sales nahi bol skte the.
Sales Return:- Maan ligiye humne Cloth "A" ko sales kiye the or "A" ne kuch cloth humko return kardiye tho hamare liye wo Sales Return hogi Means Credit Note. Or A ke liye Wo Debit Note Hoga.
Voucher:- Jab aap tally me work kroge ye fir karte honge tho apke C.A ke pass log Bill books chod dete hai ya dekar jate hai for ex. Purchase book, sales book, receipt etc or en books ki help se hum apni tally me voucher me inka lekha jokha karte h for ex. purchase book me sari goods ki purchase se related entry ki jyenge issi trah sales ki bhi ki jyengi tho voucher ki help se hi ye sb ho pata hai or voucher sbse important part hoga h.
Discount:- Jab ek supplier dwara apne customer ko kisi fix price par kuch koi rate di jati hai means katodi di jati hai tho usko hum discount kahte he Ye bhi 2 types ki hoti h - Cash Dis 2. Trade Dis
Business Transaction:- Dosto kisi bhi business me transaction ka meaning hota hai financial situation me changes jab koi business transaction hota h tho usko effect hamari Capital, Assets, Liability par bhi padta he.
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