Accounting Terminology

Basic Accounting Terminology

n]vfsf cfwf/e"t zAbfjnLx? M

!= k'hLF (Capital) M Joj;fo ;'?ubf{ dflnsn] nufgL u/]sf] gub, j}s df}Hbft tyf cGo lhG;L ;fdfgx?nfO{  k'hLF elgG5 .

h:t} M /fdn] Joj;fo ;'? ubf{ gub ?= @)),))), j}s df}Hbft ?= !)),))) / kmlg{r/x? ?= %),))) u/L hDdf ?= #%),))) nfO{ k'hLF elgG5 .

@= bfloTj (Liabilities) M Joj;fon] jflx/ JolQm jf ;+:yfnfO{ lgs6 eljiodf ltg{'kg{} lhDd]jf/L jf /sdnfO{ bfloTj elgG5 .

h:t} M pwf/f] vl/b, lnPsf] C0f, ltg{'kg{] Jofo, cfbL .

bfloTj b'O{ k|sf/sf x'G5 M

-s_ bL3{sflng bfloTj (Long term liabilities) M s'g} lglZrt t/ Ps jf ;f] eGbf j9L ;do ;Dddf ltbf{ x'g] lsl;dsf] bfloTjx?nfO{ bL3{sflng bfloTj elgG5 .

h:t} M lwtf]df lnPsf] C0f, C0fkq, ljQLo ;+:yfjf6 lnPsf] C0f cflb .

-v_ cNksflng bfloTj (Short term liabilities) M Ps jif{ jf ;f] eGbf sd ;do df lbg{'kg{] bfloTjx?nfo{ cNksflng bfloTj elgG5 . h:t} ltg'{kg{] ljn, ljljw ;fx'x? cflb .

#= ;DktL (Assets) M Joj;fosf] :jfldTj jf clwgdf /x]sf] gub, lhG;L jf cGo s'g}klg lrhj:t'x?nfO{ ;DktL elgG5  .  h:t} M hUuf tyf ejg, d]l;g/L, kmlg{r/, df]6/ uf8L cflb .

;DktL d'Vo ?kn] b'O{ lsl;dsf x'G5g M

-s_ l:y/ ;Dklt (Fixed Assets) M s'g} lgl:rt ;do -Ps jif{  jf ;f] eGbf nfdf] ;do_ ;Dd Joj;fon] :jfldTj jf lgoGq0f k|fKt u/L cfo cfh{g k|of]u ug{ ;Sg] ;DktLx?nfO{ l:y/ ;Dklt elgG5 . l:y/ ;Dklt klg b'O{ k|sf/sf x'G5g\ .

ef}lts l:y/ ;Dklt (Tangible fixed assets) M Land and building, Machinery, Motor , Plant and machinery etc

cef}lts l:y/ ;Dklt (Intangible fixed assets) M Trademark, Patent, Goodwill, current assets

-v_ rfn' ;Dklt (Current assets) M Ps jif{ leq gubdf kl/jt{g ug{ ;lsg] ;Dkltx?nfO{ rfn' ;Dklt elgG5 . h:t} M Cash, Bank, Debtors, Bills receivable, stock, amount receivable etc.

$= vl/b (Purchase) M Jok;flos k|of]hg jf ljqmL ug{] p2]Zon] vl/b ul/Psf lrh j:t'x? k|fKtLsf] nflu ltl/Psf] /sdnfO{ vl/b elgG5 .

%= ljqmL (Sales) M u|fxs tyf pkef]Qmfx?nfO{ j:t' tyf ;]jf pknAw u/fPjfkt k|fKt jf k|fKt x'g jfFsL /sdnfO{ ljqmL elgG5 .

^=cf;fdL (Debtors) M pwf/f] ljqmL jf6 k|fKtx'g' kg{] /sd jf ljnxf? jf k|fKo ljnx? jf h;jf6 lgs6 eljiodf s]xL /sd k|fKt x'g'kg{] nfO{ cf;fdL elgG5 . 

&= ;fx' (Creditors) M pwf/f] dfn;fdfg lbg] JoflQm jf ;fk6L lbg] JolQm jf jflx/L KfIfnfO{ ltg'{kg{] /sd

*=j:t' df}Hbft (Stock / Inventory)M uf]bfdfdf jfFsL /x]sf] ;dfgx? jf ljqmLx'g jfsL /x]sf] ;dfgx? 

(=cfo (Revenue) M

!)= Jofo (Expenses) M