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WHAT DO YOU MEAN BY RECEIPTS? BASIC ACCOUNTING TERMS. ACCOUNTING.
Transcript
00:00Hello guys, this is Sonia Sethi on your accounts and equity accounting terms we are doing for
00:05class 11th account student 6th term we have receipt. Receipt kya hai? Aapko paisa milna,
00:10amount milna. Kaise milna? Ya to receive ho gaya ya receivable hai by selling goods and
00:15services ya by selling of assets. To agar aapko goods and services bechke paisa mil rha hai
00:21that is revenue receipt. Agar aapko asset bechke paisa mil rha hai that is known as
00:25the capital receipt. Revenue receipt kya hai? Amount received in the normal course of business
00:30like sale of goods and services. Goods and services ko render karke ya goods ko sale
00:34karke jo paisa mila wo hai aapka. Revenue receipt kaha dikhaya jaata hai? Trading profit
00:39and loss account ke credit side pe. Capital receipt kya hai? Aapko ye non-recurring nature
00:44mein hota hai ki baar baar, rose to rose ye cheez nahi hoti. Not related to the normal
00:49course of business. Balance sheet mein dikhaya jaata hai? Like sale of machinery, land and
00:54building furniture, loans taken. Description mein maine telegram ka link de diya hai. Notes
01:00waha mil jayenge.

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