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Sunday, 16 August 2020

Basic Terms in Accounting Part 2

 Income                                                                                Income is the increase in the networth of the organisation either from business activity or other activities

Expenses                                                                                The amount spent in the process of earning revenue is called as expense. Rent, wages, salaries,water charges, electricity charges are the examples of expenses.

Loss                                                                               Loss is the gross decrease in the assets or gross increase in liabilities.

Profit                                                                               Profit is the excess of revenue over expenditure in an accounting year.

Purchase                                                                               The total amount of goods procured by a business concer for cash or on credit for the purpose of sale or use is known as purchases

Sale                                                                               The income earned from the sale of goods or services rendered. The amount received from the sale of fixed assets is not treated as sales

Debtors                                                                              Debtor is a person who owe money to the business

Creditor                                                                               Creditor are person who claim for money against the business for any goods supplied or services rendered by them on credit


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