लेखांकन अवधि

Accounting Period

परिभाषा: An accounting period is the span of time for which accounts are drawn up and results measured — usually the financial year, but it can also be a month or quarter for internal review.

आसान शब्दों में

It is the chunk of time the accounts cover — most often the full financial year, but you can also look at a month or quarter.

हिन्दी में

लेखांकन अवधि वह समय-खंड है जिसके लिए खाते बनाए जाते हैं और परिणाम मापे जाते हैं — आम तौर पर वित्तीय वर्ष, पर आंतरिक समीक्षा के लिए महीना या तिमाही भी हो सकती है।

In English

The period (typically the FY) over which performance is measured and statements are prepared, enabling comparison across periods.

यह क्यों ज़रूरी है

Defining the period lets income and expenses be matched to the right span, so results and comparisons are meaningful. Reports in SahakarLekha are always tied to a period.

आम गलतफ़हमियाँ

• ❌ "Accounting period must be a full year." → It is usually a year, but shorter periods are used for reviews.
• ❌ "Period and financial year are unrelated." → The financial year is the standard accounting period.

सीखने के लक्ष्य

• Define the accounting period.
• Relate it to the financial year and reporting.

जुड़े विषय

Financial year · Accounting cycle · Income

पूरा लेख पढ़ें: वित्तीय वर्ष व लेखा अवधि

और पढ़ें: /guide/accounting-foundations

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