Account sir Ghosh

Chapter:Price Index Number
Course:BBS First Year
Subject:Business Statistics
Rabindra Kumar Ghosh

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— R.G. Sir Accounts Family

𝟚𝟝 𝕀𝕞𝕡𝕠𝕣𝕥𝕒𝕟𝕥 𝔸𝕔𝕔𝕠𝕦𝕟𝕥𝕚𝕟𝕘 𝕋𝕖𝕣𝕞𝕤:

1. 𝐀𝐜𝐜𝐨𝐮𝐧𝐭𝐬 𝐏𝐚𝐲𝐚𝐛𝐥𝐞 (𝐀𝐏): Money owed to suppliers.
2. 𝐀𝐜𝐜𝐨𝐮𝐧𝐭𝐬 𝐑𝐞𝐜𝐞𝐢𝐯𝐚𝐛𝐥𝐞 (𝐀𝐑): Money owed by customers.
3. 𝐀𝐜𝐜𝐫𝐮𝐚𝐥 𝐀𝐜𝐜𝐨𝐮𝐧𝐭𝐢𝐧𝐠: Record transactions when earned/incurred, not when cash moves.
4. 𝐀𝐬𝐬𝐞𝐭𝐬: Resources with economic value.
5. 𝐋𝐢𝐚𝐛𝐢𝐥𝐢𝐭𝐢𝐞𝐬: Obligations owed by the business.
6. 𝐄𝐪𝐮𝐢𝐭𝐲: Owners’ residual interest (Assets – Liabilities).
7. 𝐁𝐚𝐥𝐚𝐧𝐜𝐞 𝐒𝐡𝐞𝐞𝐭: Snapshot of assets, liabilities, and equity.
8. 𝐈𝐧𝐜𝐨𝐦𝐞 𝐒𝐭𝐚𝐭𝐞𝐦𝐞𝐧𝐭 (𝐏&𝐋): Shows revenues, expenses, and profit/loss.
9. 𝐂𝐚𝐬𝐡 𝐅𝐥𝐨𝐰 𝐒𝐭𝐚𝐭𝐞𝐦𝐞𝐧𝐭: Tracks cash inflows/outflows.
10. 𝐃𝐞𝐩𝐫𝐞𝐜𝐢𝐚𝐭𝐢𝐨𝐧: Allocation of tangible asset cost over time.
11. 𝐀𝐦𝐨𝐫𝐭𝐢𝐳𝐚𝐭𝐢𝐨𝐧: Allocation of intangible asset cost.
12. 𝐆𝐞𝐧𝐞𝐫𝐚𝐥 𝐋𝐞𝐝𝐠𝐞𝐫 (𝐆𝐋): Central record of all transactions.
13. 𝐓𝐫𝐢𝐚𝐥 𝐁𝐚𝐥𝐚𝐧𝐜𝐞: List of accounts to check debit-credit equality.
14. 𝐉𝐨𝐮𝐫𝐧𝐚𝐥 𝐄𝐧𝐭𝐫𝐲: Record of a financial transaction.
15. 𝐃𝐨𝐮𝐛𝐥𝐞-𝐄𝐧𝐭𝐫𝐲 𝐒𝐲𝐬𝐭𝐞𝐦: Every transaction has debit and credit.
16. 𝐑𝐞𝐯𝐞𝐧𝐮𝐞 𝐑𝐞𝐜𝐨𝐠𝐧𝐢𝐭𝐢𝐨𝐧: Record revenue when earned.
17. 𝐌𝐚𝐭𝐜𝐡𝐢𝐧𝐠 𝐏𝐫𝐢𝐧𝐜𝐢𝐩𝐥𝐞: Match expenses with related revenues.
18. 𝐆𝐀𝐀𝐏 (𝐆𝐞𝐧𝐞𝐫𝐚𝐥𝐥𝐲 𝐀𝐜𝐜𝐞𝐩𝐭𝐞𝐝 𝐀𝐜𝐜𝐨𝐮𝐧𝐭𝐢𝐧𝐠 𝐏𝐫𝐢𝐧𝐜𝐢𝐩𝐥𝐞𝐬): U.S. accounting standards.
19. 𝐈𝐅𝐑𝐒 (𝐈𝐧𝐭𝐞𝐫𝐧𝐚𝐭𝐢𝐨𝐧𝐚𝐥 𝐅𝐢𝐧𝐚𝐧𝐜𝐢𝐚𝐥 𝐑𝐞𝐩𝐨𝐫𝐭𝐢𝐧𝐠 𝐒𝐭𝐚𝐧𝐝𝐚𝐫𝐝𝐬): International accounting standards.
20. 𝐀𝐮𝐝𝐢𝐭: Independent examination of financial statements.
21. 𝐈𝐧𝐯𝐞𝐧𝐭𝐨𝐫𝐲: Goods held for sale/production.
22. 𝐂𝐨𝐬𝐭 𝐨𝐟 𝐆𝐨𝐨𝐝𝐬 𝐒𝐨𝐥𝐝 (𝐂𝐎𝐆𝐒): Direct costs of goods sold.
23. 𝐖𝐨𝐫𝐤𝐢𝐧𝐠 𝐂𝐚𝐩𝐢𝐭𝐚𝐥: Current assets – current liabilities.
24. 𝐑𝐞𝐭𝐚𝐢𝐧𝐞𝐝 𝐄𝐚𝐫𝐧𝐢𝐧𝐠𝐬: Profits reinvested in the business.
25. 𝐅𝐢𝐬𝐜𝐚𝐥 𝐘𝐞𝐚𝐫: 12-month reporting period (may differ from calendar year).

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# #2083 Rabindra Kumar Ghosh Tilak Majhi Angelina Samal Magar Barsha Ghimire Bhim Rajbanshi Yeshika Khatri Pran Juu Anik Ghosh Samikshya Khaling Rai Mahesh Basnet Paparazzii