खरीद

Purchase

परिभाषा: A purchase is the buying of goods or services by the society — for resale, for members, or for its own use — recorded so that stock and the supplier's account update together.

आसान शब्दों में

Whenever the society buys something (fertiliser, grocery stock, stationery), that is a purchase. Recording it increases stock and, if bought on credit, shows how much is owed to the supplier.

हिन्दी में

जब समिति कोई माल या सेवा खरीदती है (खाद, किराना, सामान), तो वह "खरीद" है। इसे दर्ज करने से स्टॉक बढ़ता है और उधार खरीद हो तो आपूर्तिकर्ता का बकाया दिखता है। नकद खरीद में नकद घटता है।

In English

A purchase entry debits the stock/expense and credits cash/bank (cash purchase) or the supplier (credit purchase). In SahakarLekha the voucher and stock update automatically.

यह क्यों ज़रूरी है

Purchases drive stock valuation, the Trading Account and what the society owes suppliers. Wrong or missing purchase entries throw off closing stock and profit.

आम गलतफ़हमियाँ

• ❌ "A separate voucher must be made by hand." → The purchase screen posts the voucher automatically.
• ❌ "Cash and credit purchases are recorded the same way." → Credit purchase creates a supplier due; cash purchase reduces cash immediately.

सीखने के लक्ष्य

• Define a purchase in cooperative accounting.
• Distinguish cash vs credit purchase.

जुड़े विषय

Sale · Voucher · Closing stock

और पढ़ें: /help/record-purchase · /guide/purchase-entries

अपनी समिति का खाता मुफ्त में डिजिटल कीजिए — रजिस्टर करें →

---