BUSINESS TERMINOLOGY

 

BUSINESS TERMINOLOGY

 

(1)                       Trade ¼O;kkj½ ykHk izkIr djus ds m}s'; ds ftls tks O;kikfjd fdz;k vFkkZr dk;s fd;k tkrk gS mls O;kikj dgk tkrk gSA

(2)                     Proprietors ¼O;kikj dk ekfyd½ O;kikj pkyw djus ds fy, vko';d lalk/ku twVkrk gSA vFkkZr iw¡th]Hkwfe]e'khu vkfn dh O;oLFkk djukA

(3)                       Capital ¼iw¡th½ ftl uxnh  ;k eky ls O;kikj pkyw fd;k tkrk gS bl iw¡th dgrs gSA

(4)                       Drawing ¼vkgj.k½ O;kikj ds Lokeh }kjk futh vko';drkvksa dh iwfrZ gsrq O;kikj ls uxn :i;k]eky]fy;k tkrk gSA mls vkgj.k dgrs gSA

   (5)                       Purchase ¼dz; djuk½ O;kikj esa cpus ds m}s'; ds fy, esa tks fdz;k        fd tkrh gS mls dz; djuk dgrs gSA

(6)                      Sales¼fodz;½ ykHk dekus ds m}s”; ds fy, [kjhns x, eky dsk xzkgdks dks cspuk fodz; dgykrk gS

(7)                       Purchase Return ¼dzz; okilh½ [kjhns x, eky dks eky esa [kjkch gksus ds dkj.k eky ds eqY; esa vUrj gksus ds dkj.k eky dks okfil yksVk;k tkrk gS mls dz; okilh dgrs gSA

(8)                 Sales Return ¼fodz; okilh½ cps x, eky esa [kjkch gksus ds dkj.k eky; esa vUrj gksus ds dkj.k eky dks okfil yksVk;k tkrk gS mls fodz; okilh dgrs gSA

(9)                 Debtors ¼nsunkj½ og O;fDr ftldks m/kkj eky cspk gS vFkkZr og O;fDr ftlses :i;k ckdh gSA ml nsunkj dgrs gSA

(10)                 Creditores¼ysunkj½ og O;fDr ;k daiuh ftls m/kkj ftls m/kkj eky [kjhnk vFkok :I;k pqdkuk gS mls ysunkj dgrs gSA

(11)                 Bad Debits ¼Mwcr _.k½ fdlh O;fDr dks m/kkj eky cspk tkrk gS rFkk ok O;fDr ml jkf'k dks nsus esa vleFkZ jgrk gS vFkkZr ugh pwdk ikrk gS ms Mwc _.k dgrs gS og O;kikj ds fy, gkuh gSA

(12)                 Bad Debits Recover¼Mwcrh jkf”k iqu% olwyh½ og jk”kh ¼:Ik;k½ tks igys Mwcrk _.k [kkrs esa fy[kh tk pwdh gS iqu izkIr gksrh gS mls Mwcrh jkf”k iqu% olwyh dgrs gSA

(13)                 Goods¼eky½ ykHk dekus ds fy, O;kikj esa ftu oLrqvks dk dz;&fodz; fd;k tkrk gS mls eky dgrs gSA

(14)                 Assets¼lEifr;ksa½ os oLrq,¡ tks O;kikj esa cpus ds mÌs”; ds fy, ugha cfYd O;kikj esa iz;ksx gsrq dz; dh tkrh gS mUgs lEifr dgrs gSA lEify;k nks izdkj dh gksrh gS

(15)          Fixed Assets vpy laifr ftu lEefr;ksa dks O;kikj esa nh?kZdkyhu rd mi;ksx esa fy;k tkrk gS og gS tSls edku]Hkwfe]e”khu vkfnA

(16)                 Case Assets Pky laifr ,slh lEifr;ksa ftUgsa dHkh Hkh uxn esa cnyko fd;k tk ldrk gS ms py laifr dgrs gS tSl jksdM+] “ks’k]nsunkj]IkzkIr fcy vknhA

 

(17)     Liabilities ¼nkf;Ro½ O;kikj esa Lokeh dh iw¡th nwljs ls fy;k x;k _.k nkf;Ro dgykrk gS

 

(18)Stock ¼jgfr;k½ O;kikjh ds ikl tks eky “ks’k jgrk gS mls jgfr;k dgrs gSA nks  izdkj gS

 

1.   (Opening stock) o’kZ ds “kq:vkr es tks jgrk gS mls dgrs gSA

2.   (Closing Stock)o"kZ ds vUr es vFkkZr dks tks jgrk gS mls dgrs gSA

(19)Entry ¼izfo"Vh½ fdlh Hkh ysu&nsu dks :Ik esa fy[kus izfo"Vh  dgrs gS

(20)Depreciation ¼ewY; gkl½ lEifr;ksa dks iz;ksx es ysus ls muds ewY; esa tks deh vkrh gS mlh deh dks ewY; gkl dgrs gSA

(21)Registration O;kikj dks lEcfU/kr foHkkx esa ukaekdu djus dks dgrs gSA

(22)Tax Period fdlh Hkh izdkj ds dj dks tek djus dh tks le; lhek gksrh gS mls dgrs gSA

(23)Tax Exemption Lkjdkj }kjk O;kikjh dks dj NqV nh tkrh gS mlsa dgrs gS