Accounting terms

Accounting Terms

1. Goods :- ftu oLrqvksa dk Business Enterprise O;kikj djrh gS mls
Goods dgrs gSaA
2. Purchase :- Goods dh [kjhn dks Purchase dgrs gSA Purchase nks
izdkj dh gksrh gS %&

(a). Cash Purchase :- uxn esa dh xbZ [kjhn Cash Purchase dgykrh
gSA

(b). Credit Purchase:- m/kkj ij dh xbZ [kjhn Credit Purchase dgykrh
gSA

3. Purchase Return/Return Outwards :- [kjhns x, goods tc fdlh dkj.ko’k
Supplier dks okfil fd, tkrs gSa] rks mls purchase return ;k return
outward dgrs gSaA
4. Sale :- Goods dh fcØh dks Sale dgrs gSaA sale nks izdkj dh gksrh
gS %&
(a) Cash Sale :- uxn esa csps x, Goods Cash Sale dgykrs gSaA
(b) Credit Sale :- m/kkj ij csps x, Goods Credit Sale dgykrs gSaA
5. Sales Return/Return Inward :- csps x, goods tc fdlh dkj.ko’k xzkgd
okfil dj nsrk gS] rks mls Sales Return ;k Return Inwards dgrs gSaA
6. List Price :- ftl price ij business enterprises vius goods cspuk pkgrh gS
mls list price dgrs gSaA
7. Selling Price :- ftl price ij business enterprise actual esa vius goods
csprh gS mls selling price dgrs gSaA Account Books esa Selling price
record gksrk gSA