7/25/2019 Syna Nims

1/12

/TAMIL FINANCE & ACCOUNTING GLOSSARY

A -

ACCOUNTING CONCEPT -

ACCOUNTING ENTITY CONCEPT -

ACCOUNTING PERIOD CONCEPT -

ACCOUNTING YEAR -

ACCRUED EXPENSE -

ACCRUED REVENUE -

ADVANCE -

ANNUAL GENERAL MEETING -

APPRECIATION (IN VALUE) -

ASSETS ACCOUNT - !

B -

BALANCE SHEET - ", #!

BANK -

BANKING OMBUDSMAN - $!%

BANKNOTE -

BEARER BOND - %

BILLS RECEIVABLE - ! &'

BOARD OF DIRECTORS - #!, #!

BOND - %

BOOK-KEEPING - !

BOURSE - $!

BORROWED CAPITAL -

BRANCH ACCOUNT(S) - !()

BRANCH ADJUSTMENT ACCOUNT - !

BRANCH ASSETS ACCOUNT - !

BRANCH EXPENSES ACCOUNT - !

BRAND (NAME) -

BUSINESS ENTITY CONCEPT -

C -

CALL MONEY - - $ $

CALL OPTION - $( - ! $! & !; $!! ! !

CAPITAL - )

CAPITAL RESERVE - )

CASH TRANSACTION - '

CHALLAN - *%

CHARTERED ACCOUNTANT -

CONSIGNMENT - +%

CONVERTIBLE DEBENTURE -

COST ACCOUNTING -

COST AUDIT -

7/25/2019 Syna Nims

2/12

COUNTERFOIL - ,

CURRENCY NOTE -

CREDIT CARD -

CREDIT NOTE - !

CREDIT TRANSACTION - '

CREDITOR - , %CREDITOR'S LEDGER - %- --

CURRENCY EXCHANGE - ,

CURRENT ACCOUNT - !

CURRENT ASSET-

D -

DAY TRADING -

DEBENTURE -

DEBIT BALANCE - *

DEBIT CARD -

DEBT COLLECTOR - %

DEBT INSTRUMENT -

DEBTOR -

DEBTOR'S LEDGER - --

DEFLATION -

DEMAND - -

DEPARTMENTAL ACCOUNT - !, !

DEPENDANT BRANCH(ES) - ()

DEPOSIT -

DEPOSITOR -

DEPRECIATION - -

DERIVATIVE -

DIRECT EXPENSE(S) - -' ($)

DIMINUTION (IN VALUE) -

DIVIDEND - $, .

DIVIDEND COUPON - $ %

DIVIDEND WARRANT - $&

DOUBLE-ENTRY ACCOUNTING -#

E -

ELECTRONIC FUNDS TRANSFER - / ,

EMPLOYEE PROVIDENT FUND - 0 -

ENTRY LOAD - 1

ERECTION EXPENSE -

EXIT LOAD - -

EXPENSES PAYABLE - *-'

F -

FACE VALUE -

7/25/2019 Syna Nims

3/12

FICTITOUS ASSET(S) - ()

FINAL ACCOUNT - # !

FINANCIAL ACCOUNTING -

FIXED ASSET -

FIXED CAPITAL - )

FLUCTUATING CAPITAL - )FORWARDING - -+

FUTURES TRADING - - , -

G -

GENERAL LEDGER - --

GENERAL PARTNERSHIP - -

GILT FUND - &

GOING CONCERN CONCEPT -

GOVERNMENT COMPANY - 2

H -

HIRE PURCHASE -

I -

IMMOVABLE PROPERTY -

INCOME AND EXPENDITURE ACCOUNT - !

INDEPENDENT BRANCH(ES) - $! ()

INDIRECT EXPENSE(S) - ($)

INDIVIDUAL DEPOSITOR ACCOUNT - !

INFLATION - %

INITIAL PUBLIC OFFER (I.P.O.) - $! %

INSOLVENCY - '

INSTRUMENT OF TRANSFER - &

INTANGIBLE ASSET(S) - ()

INTEREST ACCOUNT - ' !

INVENTORIES - # !

INVESTMENT COMPANY - %

J -

JOINT STOCK COMPANY - $!

JOINT VENTURE -#,

K -

L -

LEDGER - --

LIMITED COMPANY -

LIMITED PARTNERSHIP - -

LOOSE LEAF LEDGER - --

7/25/2019 Syna Nims

4/12

M -

MAGNETIC INK CHARECTER RECOGNITION (MICR) - 3()

MARKET PRICE -

MEMORANDUM OF UNDERSTANDING - 4

MERCHANTILE AGENT - MERCHANDISE - !

MICR CHECUE - 3-

MONEY TRANSFER -

MUTUAL FUND - 5 ,

N -

NET ASSET VALUE -

NET WORTH -

NOMINAL ASSET(S) - ()

NON-CORPORATE ENTERPRISE -

O -

OBSOLESCENCE - -,

OPEN CHEUE - % -

OPTION - (

OVERDRAFT - -

OVERHEAD - -

P -

PARTICULAR PARTNERSHIP - ! - ! - -

PARTITION -

PARTNER BY ESTOPPEL - - 4 &-- # #, ) + 4

PARTNER BY HOLDING OUT - & - - 4 -

PARTNERSHIP -

PARTNERSHIP-AT-WILL - - !

PARTNERSHIP DEED - 4

PAYMENTS AND RECEIPTS ACCOUNT - * !

PETTY CASH -

PETTY EXPENSE(S) - ()

PLANNING PERIOD -

POLICY -

PREFERRED SHARE - + $!

PRELIMINARY EXPENSE -

PROFORMA INVOICE - $! '

PROCEEDING(S) - '()

PROMISSORY NOTE - !

PROVIDENT FUND - -PROVISION - 4%

7/25/2019 Syna Nims

5/12

PRODUCE EXCHANGE -

PROFIT TAX -

PROPERTY ACCOUNT - !

PROPORSAL FORM - % ,

PROPORTIONAL RESERVE SYSTEM -

PROVISION - 4!PUBLIC DEPOSIT -

PUBLIC LIMITED COMPANY -

PUBLISHED RESERVE -

PUBLIC CORPORATION -

PURCHASE ORDER -

PURCHASE RETURNS BOOK - 8

PURCHASES BOOK - 8

PUT OPTION - ( - ! ! & !; $!! $! !

Q -

R -

RECEIPT - %

RECTIFICATION ENTRY -

REGISTRATION CHARGE(S) - ($)

REPO (REPURCHASE AGREEMENT) - % - $ -7 4 4, # ($

REPO RATE - %$ % - % $ 7! * '

RESERVE - - , "' 4

RESERVE FUND - REVENUE LOSS -

REVENUE RESERVE -

RISK - #

S -

SALES BUDGET - %

SALES RETURNS BOOK - 8

SECRET RESERVE - #

SELF BALANCING LEDGER - -'7 --

SEPERATE LEGAL ENTITY - &

SHARE - $!

SHARE CAPITAL - $! )

SHARE WARRANT- $!

SIMPLE INTEREST - '

SINGLE-ENTRY SYSTEM - 4 !

SINKING FUND -

SOLE PROPRIETOR - &

SOLE PROPRIETORSHIP!TRADERSHIP - ()

SPONSORSHIP - STOCK BROKER - $!

7/25/2019 Syna Nims

6/12

STOCK EXCHANGE - $!

STOCK SHEET - ! '

STOCK MARKET - $!

SUPPLY -

T - TERM DEPOSITE -

TREASURY BILL (T-BILL) - 9 &%

TRIAL BALANCE - # -

TRUST ACCOUNT - !, !

U -

UNEARNED INCOME - .

UNRESTRICTED LIABILITY -

V -

VALUE ADDED TAX -

VOUCHER - %

7/25/2019 Syna Nims

7/12

7/25/2019 Syna Nims

8/12

7/25/2019 Syna Nims

9/12

7/25/2019 Syna Nims

10/12

, ! , '. !

, -; , , 6 7!

7/25/2019 Syna Nims

11/12

), 4 - ! ! $ -, # ! ' & -!

7/25/2019 Syna Nims

12/12