Instagram story viewer> @commerce_medium> Tagged

Commerce Medium

@commerce_medium

undefined

POSTS STORIES REELS TAGGED

📚 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

1k

2

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.

👉 Save this reel for later
👉 Share this reel with your commerce friends
👉 Follow @commerce_medium for more commerce related content

#realisationaccount #revaluationaccount #partnershipaccounts #telugureels #accounting

520

2

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
👉 Save this reel for later
👉 Share this reel with your commerce friends
👉 Follow @commerce_medium for more commerce related content
#profitandlossappropriationaccount #profitandlossaccount #partnership #telugureels #accounting

613

0

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

363

6

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! 💡

👉 Save this reel for your accounting exams & daily ledger practice. Share it with your commerce gang! 📚✨
👉 Follow @commerce_medium for more commerce related content

#contraentry #cashbook #telugureels #accounting #telugu

1k

8

🚨 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.

👉 Save this post for later use
👉 Follow @commerce_medium for more commerce related content

#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).

135

0

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. 😎

👉 Save this Reel for your Accounting revision.
👉 Follow for @commerce_medium for more CA Foundation & Commerce concepts in simple way.

#contingentasset #contingentliability #commercestudents #telugureels #accounting

646

4

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

3k

13

#commercial #studyabroad #viralreels #trendingsong

3

0

Double Column Cash Book 📚
👉 Save this reel for your exams
👉 Share with your commerce friends
👉 Follow @commerce_medium for more commerce related content
#doublecolumncashbook #cashbook #telugureels #accounting #andhrapradesh

438

2

Cash Book ante just cash record chese book anukuntunnava? 👀

Simple Cash Book lo Cash Receipts & Cash Payments ela record chestaro, Debit/Credit sides, Proforma, Balance c/d & b/d, L.F. tho complete ga easy-ga explain chesam. 📚💰

Simple Cash Book → Double Column Cash Book → Triple Column Cash Book
Business ki requirement batti correct Cash Book ni choose chestaru.

⚡ Part 1: Simple Cash Book — Basics clear chesko!

👉 Save this reel for your Accounting exams & revision
👉 Follow @commerce_medium for more commerce related content

#simplecashbook #cashbook #accountingstudents #telugureels #accounting

898

4

📌 26AS vs AIS vs TIS — What’s the Difference?

Confused about these tax statements? 🤔
Here’s a simple breakdown to help you understand what each statement shows and why you should check them before filing your ITR.

💡 Save this Reel for your tax-filing checklist!
📲 Follow TaxNivaas for simple GST & Income Tax updates.

#TaxNivaas #IncomeTax #ITR #Form26AS #AIS

4

0