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📊 Commerce & Finance Explained
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Types of accounts in accounting.
1. Personal Account - Records transactions related to people, banks, companies
2. Real Account - Records transactions related to assets
3. Nominal Account - Records transactions related to Expenses, Losses, Incomes and Gains
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#typesofaccounts #accountingbasics #commercestudents #accounting #telugureels by @commerce_medium

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4 months ago

💸 Capital Expenditure vs Revenue Expenditure 🤔
Commerce students ఎక్కువగా confuse అయ్యే topic ఇదే! 😵‍💫
ఈ Reel చూసాక మాత్రం lifetime గుర్తుంటుంది. 👇
✅ Capital Expenditure → Long-term benefit ఇచ్చే assets (Machine, Building, Land, Vehicle)
✅ Revenue Expenditure → Business రోజువారీ operations కోసం అయ్యే expenses (Salary, Rent, Electricity, Repairs, Advertising, Stationery)
🎯 Easy Trick:
Long-term benefit = Capital Expenditure
Daily business expenses = Revenue Expenditure
📚 B.Com | BBA | CA | CMA | CS | Class 11 & 12 Commerce students కి ఈ concept చాలా important.
💬 Comment చేయండి: "CAPITAL" లేదా "REVENUE" — మీకు ఏది ముందు confuse చేసేది?
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#revenueexpenditure #capitalexpenditure
#bcom #telugureels #accounting by @commerce_medium

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3 months ago

Proforma Invoice & Account Sales మధ్య difference తెలుసా? 🤔📚

Consignment లో ఈ రెండు documents చాలా important!

📄 Proforma Invoice → Consignor నుంచి Consigneeకి
📊 Account Sales → Consignee నుంచి Consignorకి

ఒకటి goods పంపించే సమయంలో information ఇస్తుంది…
మరొకటి goods అమ్మిన తర్వాత complete sales details report చేస్తుంది.

Sales Invoice ≠ Proforma Invoice ❌
Consignment ≠ Actual Sale ✅

Commerce students… ఈ difference exam లో కూడా చాలా useful! 🔥

📌 Save చేసుకోండి — revision time లో ఉపయోగపడుతుంది.
👥 ఈ concept confuse అయ్యే friend కి share చేయండి.
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#accountsales #proformainvoice #telugureels #consignment #accounting by @commerce_medium

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2 months ago

📚 General Reserve vs Capital Reserve vs Specific Reserve — Difference Explained!

Reserve ante enti? 🤔

Business lo profit vachinappudu, future needs kosam or a specific purpose kosam amount ni set aside cheyyadam ni Reserve antam.

🔹 General Reserve

Regular business profits nunchi create chestaru. Specific purpose undadu. Future lo general business needs kosam use cheyyavachu.

🔹 Capital Reserve

Revenue Profit nunchi kaadu ❌

Capital Profit nunchi create avutundi. Example: Capital Asset sale valla vachina capital profit.

🔹 Specific Reserve

Oka specific purpose kosam create chestaru. Example: Debenture Redemption Reserve — debentures redemption kosam.

🧠 Easy trick to remember:

General Reserve → General needs

Capital Reserve → Capital profits

Specific Reserve → Specific purpose

Ee 3 reserves madhya difference clear ga ardham chesukunte Accounting concepts easy aipothayi! 🔥

📌 CA Students & Commerce Students save this reel for revision.

Follow @commerce_medium for more Accounting, Accountancy, CA & Commerce concepts explained in simple Telugu + English. 📖

#specificreserve #capitalreserve #generalreserve #telugureels #accounting by @commerce_medium

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15 days ago

Revaluation A/c vs Realisation A/c? 90% మంది ఇక్కడే తప్పు చేస్తారు! ❌

Partnership accounts లో ఎగ్జామ్ టైమ్‌లో ఎక్కువ కన్‌ఫ్యూజ్ అయ్యే రెండు ముఖ్యమైన అకౌంట్స్ ఇవే. సింపుల్ ట్రిక్‌తో తేడా గుర్తుపెట్టుకోండి:

🔹 Revaluation A/c (పునర్మూల్యాంకన ఖాతా):
ఎప్పుడు వస్తుంది? Reconstitution (Admission, Retirement, Death, Ratio change) జరిగినప్పుడు.

Main purpose: బిజినెస్ ఆగదు (Going Concern). ఆస్తులు, అప్పుల విలువల్లో పెరిగిన/తగ్గిన మార్పులను లెక్కించి Profit/Loss కనుక్కోవడం కోసం.

🔹 Realisation A/c (పరిష్కార ఖాతా):
ఎప్పుడు వస్తుంది? Dissolution of Firm (సంస్థ పూర్తిగా మూతపడేటప్పుడు).

Main purpose: బిజినెస్‌కి శుభంకార్డు. ఉన్న Assets ని మార్కెట్లో అమ్మి, Liabilities ని తీర్చడం ద్వారా వచ్చే ఫైనల్ Profit/Loss లెక్కించడం కోసం.

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#realisationaccount #revaluationaccount #partnershipaccounts #telugureels #accounting by @commerce_medium

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19 days ago

P&L a/v 🆚 P&L Appropriation a/c 🤔
P&L a/c - Finds net profit or net loss
P&L Appropriation a/c - Distributes profit among partners
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#profitandlossappropriationaccount #profitandlossaccount #partnership #telugureels #accounting by @commerce_medium

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20 days ago

Joint Venture అంటే ఏమిటి? 🤝📚

ఒకే ఒక్క project కోసం ఇద్దరు లేదా అంతకంటే ఎక్కువ మంది కలిసి business చేస్తే దాన్ని Joint Venture అంటారు.

Project పూర్తయ్యాక Joint Venture కూడా ముగియొచ్చు.

అయితే Joint Venture vs Partnership మధ్య difference ఏంటి? 👀

ఈ Reelలో Joint Venture meaning, Joint Venture Account, accounting treatment సింపుల్‌గా తెలుసుకోండి. 📊

📌 Commerce students కోసం ఇలాంటి Accounting & Business concepts సింపుల్‌గా నేర్చుకోవడానికి @commerce_medium Follow చేయండి.

#jointventureaccounting #jointventure #telugureels #accounting #telugu by @commerce_medium

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25 days ago

Bank transaction కనిపిస్తే చాలు Contra Entry అనుకుంటున్నారా? Don't make this common mistake! ❌

చాలామంది Cash Book రాసేటప్పుడు Contra Entry ఎప్పుడు వేయాలో తెలీక confuse అవుతారు. Simple rule ఇదిగో:

✅ Contra Entries:

• Cash deposited into bank (Bank A/c Dr to Cash A/c)
• Cash withdrawn for office use (Cash A/c Dr to Bank A/c)
• Fund transfer between your own business bank accounts (SBI to HDFC)

❌ NOT Contra Entries:

• Personal use/Drawings (Owner use కోసం తీస్తే)
• Customer నుంచి Cheque వచ్చినా
• Supplier కి Bank ద్వారా Payment చేసినా

Business లో internal money movement (Cash & Bank మధ్య) జరిగితేనే అది Contra Entry! 💡

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#contraentry #cashbook #telugureels #accounting #telugu by @commerce_medium

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a month ago

🚨 UPI MDR RULES 2026: WHAT CHANGES FROM 15 OCTOBER?

Will UPI payments above ₹2,000 be charged? 👀

Yes — but only for specified merchant transactions.

Your everyday UPI payments are NOT becoming chargeable. Here’s the simple breakdown in the post.

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#upitransactions #upicharges #digitalpayments #upi #accounting UPI MDR Rules 2026 explained, showing what changes from 15 October 2026. UPI remains free for individuals, while specified merchant transactions may attract Merchant Discount Rate (MDR). by @commerce_medium

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a month ago

Asset ani peru undi… Liability ani peru undi… kani rendu ippude Asset & Liability kaavu! 👀🔥

Asalu “Contingent” ante enti?
Contingent Asset & Contingent Liability madhya difference enti?

CA Foundation & Commerce students confuse avvakunda simple characters tho explain chesam! 📚✨
One concept. Two characters. Zero confusion. 😎

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#contingentasset #contingentliability #commercestudents #telugureels #accounting by @commerce_medium

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a month ago

Triple Column Cash book 📚📖
Contra entry - The transaction that effect both cash and bank columns in a cash book
#triplecolumncashbook #cashbook #commerce #telugureels #accounting by @commerce_medium

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a month ago

Double Column Cash Book 📚
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#doublecolumncashbook #cashbook #telugureels #accounting #andhrapradesh by @commerce_medium

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a month ago