आय

Income

परिभाषा: Income is the money a society earns from its activities — such as interest on loans, commission, sale of goods, fees, or service charges — that increases its funds during a period.

आसान शब्दों में

Income is what comes in as earnings — the money the society makes from what it does.

हिन्दी में

आय वह धन है जो समिति अपने कामकाज से कमाती है — जैसे कर्ज़ पर ब्याज, कमीशन, माल की बिक्री, शुल्क या सेवा प्रभार। यह एक अवधि में समिति के धन को बढ़ाती है। आसान शब्दों में — समिति की "कमाई"।

In English

Earnings from operations that increase the society's funds over an accounting period; shown in the Profit & Loss / Income & Expenditure account.

यह क्यों ज़रूरी है

Income vs expense determines surplus or deficit. Classifying earnings correctly as income keeps the result and reports accurate.

आम गलतफ़हमियाँ

• ❌ "All money received is income." → Money received as a deposit or a loan is a liability, not income.
• ❌ "Income equals cash in hand." → Income is earnings; cash is a separate asset.

सीखने के लक्ष्य

• Define income with society examples.
• Separate income (earnings) from deposits/loans received.

जुड़े विषय

Expense · Net profit/surplus · Profit & Loss

पूरा लेख पढ़ें: सहकारी लेखांकन की मूल बातें

और पढ़ें: /guide/income-and-expenditure

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