लेन-देन
Transaction
परिभाषा: A transaction is any financial event involving money or money's worth — such as receiving cash, paying an expense, giving a loan, or buying goods — that the society records in its books.
आसान शब्दों में
A transaction is any single money event worth recording — something came in, went out, or changed hands.
हिन्दी में
लेन-देन कोई भी आर्थिक घटना है जिसमें पैसा या पैसे के बराबर मूल्य शामिल हो — जैसे कैश मिलना, खर्च चुकाना, कर्ज़ देना, या माल खरीदना। हर ऐसा लेन-देन समिति अपनी बही में दर्ज करती है। आसान शब्दों में — "हिसाब में लिखने लायक पैसे की घटना"।
In English
The basic recordable event of accounting; each transaction becomes one entry (voucher) in the books.
यह क्यों ज़रूरी है
Transactions are the raw input of accounting — every voucher, ledger entry, and report starts from a transaction.
आम गलतफ़हमियाँ
- ❌ "Only large dealings are transactions." → Even a small receipt or payment is a transaction.
- ❌ "A quote or order is a transaction." → It becomes a transaction only when money or value actually changes (per the society's basis).
सीखने के लक्ष्य
- Define a transaction.
- Connect a transaction to its voucher entry.
जुड़े विषय
Voucher · Accounting · Accounting cycle
पूरा लेख पढ़ें: सहकारी लेखांकन की मूल बातें
और पढ़ें: /guide/accounting-foundations