Basic Terms of Accounting
1. Debtors:- It is an Accounting term represented to any Person, Firm, Institution or Company to whom goods are Sold on credit and amount is to be Received.
“Debtors are the Assets of the business.”
(जब हमारे बिजनेस के द्वारा किसी को सामान बेचा गया हो तथा पैसे उधार दिये गये हो, उन्हे देनदार कहते हैं।)
2. Creditor:- It is an Accounting term represented to any Person, Firm, Institution or Company to whom goods are purchased on credit and amount is to be Paid.
“Creditor are the Liability of the Business”
(जब हमारे बिजनेस के द्वारा किसी से सामान खरीदा गया हो तथा पैसे उधार लिये गये हो, उन्हे लेनदार कहते हैं।)
3. Assets:- Anything which is in the possession or property of the business including amount is to be received.
(यदि बिजनेस में कोई वस्तु लाई गई हो अथवा किसी वस्तु पर बिजनेस द्वारा कब्जा हो, वो प्रत्येक वस्तु को एसेट कहते हैं।)
Example
:- Intangible Assets:- Patent, Trademark, copyright, software, goodwill.
:- Tangible Assets:- Cash (Cash in Hand), Bank (Cash at Bank), Land & Building, Plant & Machinery, Furniture & Fixtures, Office Equipment, Vehicle, Livestock, Debtors, etc.
4. Liability:- Its refers to that amount which is owed by the business to proprietor or outsider.
Or
Its refers to the amount is to be part by the business to the proprietor or the outsider.
(यह एक ऐसा एमाउंट होता है जो ओनर व आउटसाइडर के लिए बिजनेस का हिस्सा होता है।)
5. Capital:-
a. Capital Account as a term:- “Capital Account is an Accounting term which is used in the place of the Name of the owner when he invested or introduced Cash, Goods or Assets in the Business.
Or
b. Capital as a term an Amount:- “Capital is an Amount which is invested or introduced by the proprietor in the business in the farm of Cash, Goods, or Assets.
(यह वह धनराशि, वस्तु अथवा सम्पत्ति होती है जो बिजनेस के स्वामी द्वारा बिजनेस में लगाई जाती है, परंतु बिजनेस में ओनर के नाम की जगह कैपिटल का प्रयोग किया जाता हैं।)
6. Drawing:-
a. Drawing Account As Term:- “Drawing Account is an Accounting term which is used in the place of the name of the owner when he withdraws cash or goods from the business for his Personal Use.
Or
b. Drawing Account As Amount:- “It refer to the amount withdraw by the proprietor from his business for his personal use in the form of Cash or Goods”.
(यह वह धनराशि अथवा वस्तु होती है जो बिजनेस के स्वामी द्वारा बिजनेस में से पर्सनल यूज के लिए निकाली जाती है, परंतु बिजनेस में ओनर के नाम की जगह ड्राईंग का प्रयोग किया जाता हैं।)
For Any Doubt Clear on Telegram Discussion Group
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