1

Commerce

Ab initio - Bcw-`-¯nte/XpS-¡w- ap-XÂ Abandonment of revenue - hcp-am\w Dt]-£n-¡Â Abatement of rent - hmSI Ipd-bv¡Â Abatement of suit - hyh-lmcw Ah-km-\n-¸n-¡Â/hyh-lmcw aμo-`-hn-

¸n-¡Â Abdication of responsibility - D¯-c-hm-Zn¯samgn-b Abide by rules - N«-§Ä¡\pkrX-ambn

Absentee statement - lmP-c-Ãm-¯-h-cpsS ]«nI Absenteeism - lm-P-cm-ImXncn-¡Â Absolute majority - tIhe`qcn-]£w Absolute of tender - tee-¨p-cp¡w Absorption of retrenched - ]ncn-¨p-hn-«h-sc Xn-cn-s¨-Sp¡Â Abstract - Np-cp-¡w Abuse of authority - A-[nIm-cZpÀ-hn\n-tbmKw Acceptance supra protest - {]Xn-tj-[m-\-´ck½Xw Acceptance - AwKo-Imcw/kzoImcw/k½Xw Accepting house - AwKoImcw \ÂIp¶ Øm]\w Acceptor - kzoIÀ¯mhv Accidental insurance - A]-IS C³jp-d³kv/A]-I-S-]-cn-c£ Accidental loss - BI-kvanI\jvS-w Accommodation bill - ]c-kv]-cklm-bI _nÃv Account head - A¡u−v ioÀjIw Account payable - AS-bvt¡− XpI/HSp-t¡− XpI Account receivable - e`n-t¡− XpI Account - IW¡v/A¡u−v Accountability - IW¡v t_m[y-s¸-Sp-t¯− D¯c-hm-Zn¯w Accountancy - IW-s¡-gp¯phnZy Accountant - IW-s¡-gp-¯p-Im-c³/IW-¡-¸nÅ Accounting conventions - KW\k{¼-Zm-b§Ä/IW-s¡-gp¯pamaq-ep-IÄ Accounting errors - IW¡nse ]ng-hp-IÄ Accounting Information System(AIS) - IW-¡p-hn-hchn\na-bcoXn Accounting period concept - IW¡p\nÀWbIme k¦Â¸w Accounting Period - IW¡p\nÀW-b-Imew Accounting policies - IW-s¡-gp¯p\b-§Ä Accounting principles - IW-s¡-gp¯pX¯z-§Ä Accounting ratios - IW-s¡-gp¯\p-]m-X-§Ä Accounting standard - IW-s¡-gp¯p\ne-hmcw/IW-s¡-gp¯pam\Iw Accounts from incomplete records - A]qÀWtcJ-I-fnÂ\n-¶pÅ IW-¡p-IÄ

Accounts statement - IW¡phnh-cWw

Accretion - IqSnt¨-cÂ

Accrual basis - hÀ[-\-hnsâ ASn-Øm\w Accrued income - In«m-\p-ff hcp-am\w

Accumulated loss - k©n-X--\jvSw/Ipan-ªp-Iq-Snb \jvSw Accumulated profit - k©n-X-em`w/Ipan-ªp-Iq-Snb em`w

2

Accumulation - k©-bw/kam-l-c-Ww Accuracy - IrXyX Acid-test ratio - BknUv þsSÌv A\p-]mXw Acknowledgement receipt - ]äp-No«v Acquisition cost - BkvXnt\-SÂs¨ehv Acquisition of ownership - DS-a-Øm-h-Imik¼m-Z\w Action plan - IÀa]²Xn Active partner - kPoh]¦mfn Activity ratio - {]hÀ¯-\m\p-]mXw Adequate consideration - aXn-bmb ]cn-K-W\/aXn-bmb {]Xn-^ew Adhoc committee - Xm¡m-enIkanXn Adjusting entry - \o¡p-t]m¡v tcJ-s¸-Sp-¯Â

Adjustments - \o¡pt]m-¡p-IÄ Administration - `cW\nÀhlWw/Imcy-\nÀh-lWw Administrative sanction - `c-Wm-\p-aXn Administrative cost/expense - `c-Ws¨ehv/`c-W-\nÀh-lWs¨ehv Administrative power - `c-Wm-[n-Imcw Admission of partners - ]¦m-fn¯{]th-i\w/]¦m-fn-I-fpsS {]th-i\w Advalorem - hne-b-\p-k-cn¨v Advertisement - ]ckyw/hnÚm-]\w Advisory board - D]-tZ-iIkanXn Affidavit - kXy-hm-Mvaqew After sale service - hn¸-\m-\´-c-tk-h\w Aggregate - sam¯¯nÂ/BI¡qSn Aggregation - sam¯w Aggrieved party - ]cm-Xn-¡m-c³/k¦-S-I£n Agreed ratio - AwKo-IrXm\p-]mXw Agreement of sale - hn¸\ DS-¼Sn Agreement - IcmÀ/DS-¼Sn/k½-X-]{Xw Agricultural income tax - ImÀjn-Im-Zmb\nIpXn Aids to trade - hym]m-c-k-lmbw Alignment - {Iao-I-cn-¡Â/s]mcp-¯-s¸-Sp¯Â Allocable/(Divisible) surplus - hoXn-¡m-hp¶ an¨w Allonge - A\p-_-Ô-]{Xw Allotment money - Hmlcn A\p-h-Zn-¡p-t¼mÄ \ÂtI-−p¶ XpI

Allotment of shares - Hml-cn-IÄ A\p-h-Zn-¡Â Amalgamation of firms - Øm]-\-§-Ä Iq«n-t¨À¡Â/Øm]-\-§-fpsS

kwtbm-P\w Amendment of act - \nbat`Z-KXn Amendment of rules - N«t`Z-KXn Amenity fund - kpJ-ku-I-cy\n[n/klm-b-\n[n Amortisation of loan - hmbv] Fgp-Xn-¯-Å Amortisation - Fgp-Xn-¯-f-f Analytical industry - A]-{K-Y\mßIhyh-kmbw Ancestral property - ss]Xr-I-kz¯v/]mc-¼-cy-kz¯v/]qÀhnIkz¯v

3

Angle of deviation - hyXn-N-e\tIm¬ Animal husbandry - arK-kw-c-£Ww Annual report - hmÀjnI¡pdn¸v/hmÀjnImh-tem-I\w Annual return - hmÀjnI [\-hn-\n-tbm-K-dn-t¸mÀ«v Annuity payment - hmÀjnI AShv

Ante dated cheque - hcpwXo-bXn h¨pÅ sN¡v Apparent cause - {]Xy-£tlXp/\ymb-amb ImcWw Appellate authority - A¸oe[n-Im-cn/A¸o-e-[n-ImcØm\w Appellate court - A¸oÂt¡mSXn Appended schedule - A\p-_Ô¸«nI Application money - At]£¯pI Appreciation of asset - BkvXnhnehÀ[\hv Apprenticeship - A{]âokvjn¸v/sXmgnÂss\]p-Wn-]-cn-io-e\w Arbitration agreement - a[y-Ø-¡-cmÀ Array - \nc Articles of association - I¼\n B`y-´c`cWhyh-Ø-

Articles of partnership - ]¦m-fn¯hyhØ Artificial person - ]cn-I¸n-X-hyàn (Poh-\p-Å hyàn-sb-t¸m-se-

Xs¶ A[n-Im-c-§fpw Ah-Im-i-§fpw BÀPn-X-am-bn-«pÅ hyàn)

Assembling industry - kwtbm-P\hyh-kmbw Assessment of loss - \jvSw Xn«-s¸-Sp-¯Â Assets - BkvXn-IÄ/kz¯ph-I-IÄ Assignment of duty - Npa-Xetb¸n-¡Â Association of persons - hyànIfpsS Iq«mbva At Sight - ImgvN-bn Auction - teew Auctioneer - teew sN¿p¶bmÄ/tee-¡m-c³ Audit objections - IW¡p XS-Ê-hm-Z-§Ä Audit of accounts - IW¡p]cn-tim[\ Auditors report - IW¡p]cn-tim-[-Isâ Ipdn¸v/HmUn-äÀdnt¸mÀ«v Authorised capital - AwKo-IrXaqe-[\w Authority - A[n-Imcw/A[n-ImcØm\w

Automation - b{´-h¡-cWw/kzbw{]hÀ¯\w Auxiliary service - klm-b-tk-h\w Average inventory - icm-icn tÌm¡vhn-hcw Average payment period - ]Ww-\ÂIp¶Xnsâ icm-icn Ime-b-fhv Average profit - icm-icnem`w Axis - A¨p-X−v Bad debt - In«m-¡Sw Bad debts recovered - In«m-¡Sw ]ncn-ªp-In-«n-bXv

Balance amount - \o¡n-bncn¸pXpI Balance brought down - ap³_m¡n Balance carry down - \o¡n-bn-cn¸v Balance of trade - hym]m-cinjvSw/hym]m-c-an¨w

Balance sheet - _m¡n]{Xw

4

Balancing - Xpey-s¸-Sp-¯Â Bank rate - _m¦v\nc¡v Bank reconciliation statement - _m¦v A\p-c-RvP\¸«nI Bankruptcy - ]m¸-c¯w Base year - ASn-Øm\hÀjw Bear raid - hne-bn-Sn-¡Â Bear squeeze - hnesRcp-¡Â Bearer bill - hmlI_nÂ/s_b-dÀ _nÃv

Bearer cheque - hml-I-s¨¡v/s_b-dÀ sN¡v Bearer debentures - hmlIIS-¸-{X-§Ä/ssIhiIS-¸-{X-§Ä Bearers - hml-IÀ Belated - sshInb/Xma-kn¨ Bench mark - s]mXpam\-ZÞw Beneficiary - KpW-t`m-àmhv Bequeath - CjvS-Zm\w

Betting - hmXp-hbv]v/]´bw Bias - ]£-]mXw/Nmbvhv Bid amount - tee-¯pI Bid - tee-¯n hnfn-tIÄ¡pI Bidder - tee¯n ]s¦-Sp-¡p¶bmÄ/teewsImÅp-¶-

bmÄ/teew hnfn-tIÄ¡p-¶-bmÄ Bidding - teew sImÅÂ

Biennial account - ssZzhmÀjnI¡W¡v Bilateral agreement - D`-bI£nbpS-¼Sn Bilateral contract - D`-b-I£n¡cmÀ Bill board - ]c-ky-¸-eI Bill discouting - _n¯pI Ingn-¨p-\ÂI Bill market - _nÂhn]Wn Bill of entry - {]th-iI]{Xw Bill of exchange - ssIamä_nÃv/hn\n-ab_nÃv

Bill of lading - Nc¡pIb-äpckoXv/tIhp-]{Xw Bills payable book - ]Ww \ÂIm-\pÅ _nÂ]pkvXIw Bills payable - ]Ww \ÂIm-\pÅ _nÃp-IÄ Bills receivable book - ]Ww In«m-\pÅ _nÂ]pkvXIw Bills receivable - ]Ww In«m-\pÅ {]am-W-§Ä Biweekly progress report - ssZzhmc ]ptcm-KXndnt¸mÀ«v Black listing - Ic-n¼-«n-I-bnÂ-s¸-Sp-¯Â Black market - Icn-©´ Blank cheque - XpI tcJ-s¸-Sp-¯m¯ sN¡v Blank endorsement - Xpd¶ A[nImcs¸Sp¯Â- Blank transfer - Xpd¶ssIamäw Blue print of project - ]²Xncq]-tcJ Board of arbitration - BÀ_n-t{S-j³ t_mÀUv/a[yØkanXn Board of directors - `c-W-k-anXn/Ub-d-IvSÀ t_mÀUv Body corporate - kwL-SnXkanXn/\nb-a-]-c-amb kanXn

5

Bogus cheque - h−ns¨¡v/hymP-s¨¡v Bogus documents - hymP-{]-am-W-§Ä Bonafide - D¯-a-hn-izmkw/hnizm-k-tbmKyw Bond - IS-¸{Xw/IcmÀ¸{Xw

Bonus shares - A[n-th-X\ Hmlcn-IÄ/t_mWkv Hmlcn-IÄ Bonus - A[n-th-X\w/t_mWkv Book keeping - IW¡pkq£n-¡Â

Book value - ]pkvX-I{]Im-c-apÅ aqeyw Boom - A`nhr²n Borrowed capital - hmbv]aqe[\w/ISw hm§nb aqe-[\w Bounty - t{]mÕm-l-\-¯pI/DZm-c-kw-`m-h\

Brand mark - D¸¶ap{Z Brand name - D¸-¶-\maw Brand - I¼-\nap{Z Branding - ap{Z-Ip-¯Â/AS-bm-f-s¸-Sp-¯Â Breach of contract - IcmÀewL\w Breach of duty - IrXy-hn-tem]w Breach of law - \nb-a-ew-L\w Breach of promise - hmKvZm-\-ew-L\w Breach of settlement - H¯pXoÀ¸pewL\w Breach of trust - hnizmkh©\ Break even point - hc-hp-sN-ehv/em`-\jvSclnX-_nμp Broker - ZÃmÄ/CS-\n-e-¡m-c³ BRS - Imjv_p-¡n-sâbpw ]mkv_p¡nsâbpw \o¡n-bn-

cn-¸p-IÄ s]mcp-¯-s¸-Sp-¯m³ Xbm-dm-¡p¶ ]«nI

Budget manual - _Päv \nb-am-hen/_P-äv am\p-h Building tax - sI«n-S-\n-IpXn Bull market - hneIpXn-¡p¶ Hml-cn-¡-t¼mfw Business associations - hym]mckwL-S-\-IÄ/_nkn-\kv kwL-S-\-IÄ Business circle - hym]m-c-kZÊv/hym]m-c-hrμw Business cycle - hym]m-c-N{Iw Business enterprise - hym]m-ckw-cw`w/I¨-hSkwcw`w Business entity concept - _nkn-\-Êv AkvXn-Xzk¦Â¸w Business environment - _nkn-\kv]cn-XØnXn Business ethics - hym]mckZm-Nmcw Business finance - hym]mc[\-Imcyw Business Process Outsourcing (BPO) - _nkn-\kv ]pdwIcm-dp-IÄ/hym]mc]pdwIcm-dp-

IÄ Business risk - hym]m-c-\jvSkm[y-X- business scanning - hym]mckq£va]cn-tim-[\ Buy-back of shares - Hmlcn- aS-¡n-hm-§Â Bye law - -D]-\n-baw

By-product - Dt]m¸¶w Call money - Bh-iy-s¸-Sp-t¼mÄ sImSp-t¡− ]Ww Called up capital - Bh-iy-s¸« aqe-[\w/hnfn-¡-s¸« aqe-[\w

6

Calls in advance - ap³IqÀ AShv

Calls in arrears - AShpIpSn-ÈnI

Canon of professional ethics - sXmgnÂkZm-Nmc\nbaw Capital account - aqe-[-\- A¡u-−v

Capital asset - ØncmkvXn- Capital budget - ZoÀL-Im-e-\n-t£]mkq-{XWw Capital employed - apXÂ-ap-S¡v

Capital expenditure - aqe-[-\-s¨-ehv capital formation - aqe-[\kam-l-cWw Capital fund - aqe-[\\n[n Capital gains tax - aqe-[\t\«\nIpXn Capital loss - aqe-[\\jvSw Capital market - aqe-[\hn]-Wn- Capital outlay - aqe-[-\-s¨-ehv/aqe-[-\-\n-t£]w

Capital profit - aqe-[\em`w

Capital receipts - aqe-[-\-h-c-hp-IÄ Capital redemption reserve - aqe-[\w Xncn-¨p\ÂIm-\pÅ Icp-XÂ[\w

Capital reserve account - aqe-[\ Icp-X¡W¡v capital structure - aqe-[\LS\ Capitalisation method - aqe-[\h¡-c-W-coXn Capitalisation of average profit - icm-icnem`-¯nsâ aqe-[-\h¡-cWw Capitalisation of super profit - A[n-I-em-`-¯nsâ aqe-[-\h¡-cWw Cargo - Nc¡v Carriage inwards - Nc-¡p-sIm-−p-h-cp-¶-Xn-\p-ff Iqen Carriage outwards - Nc-¡p-sIm-−p-t]mIp-¶-Xn-\p-ff Iqen Carried forward - FSp-s¯-gp-Xnb Cash at Bank - _m¦nse an¨w Cash basis - [\mSn-Øm\w/]Wm-[mcw

Cash book - ]W-an-S-]mSp]pkvXIw/]W-an-S-]mS-p_p¡v cash budget - [\mkq-{XWtcJ Cash discount - ]W¡n-gnhv Cash equivalent - -Xp-ey[\w Cash flow analysis - ]W-¯nsâ hc-hp-t]m¡phni-I-e\w Cash flow position - ]W-¯nsâ t]m¡p-h-chpØnXn Cash flow statement - hc-hp-sN-ehp]{XnI Cash in hand - ssIhi¸Ww Cash inflow - AI-t¯-¡pÅ ]W-sam-gp¡v/[\m-K-a\w Cash management - ]Ww ssIIm-cyw-sN-¿Â Cash on delivery - ssIam-ä-k-a-b-¯v ]Ww \ÂIÂ Cash outflow - ]pd-ta¡pÅ ]Wsamgp-¡v/[\-\nÀ-K-a\w cash reserve ratio - ]Ww Icp-XÂ A\p-]mXw Cash transactions - ]WanS-]m-Sp-IÄ Cash - ]Ww Casual vacancy - BI-kvanI Hgnhv/s]mSp-¶-s\-bpÅ Hgnhv Cause and effect relationship - Imcy-Im-cW_Ôw

7

Cause proxima - AXn-k-ao]ImcWw Cause remota (Remote cause) - AXnhnZq-c-Im-cWw/AI-¶- Im-cWw Caution money - \ncX{Zhyw/Icp-X¯pI

Caveat emptor - hm§p-¶-bmÄ {i²n-¡Ww Caveat vendor - hn¡p¶bmÄ {i²n-¡Ww Ceiling floor price - Xd-hne¸cn[n Ceiling on income - hcp-am\]cn[n Ceiling on profit - em`]cn[n/an¨]cn[n Centralisation - tI{μo-I-cWw Centrally sponsored scheme - tI{μm-hn-jvIrX]²Xn Certificate of deposit - \nt£]km-£y-]{Xw Certificate of commencement of business - hym]m-c-k-am-cw` A\p-aXn-]{Xw/_nkn-\kv kam-

cw` A\p-aXn]{Xw Certificate of incorporation - cq]o-I-cWm\p-aXn]{Xw Certificate of origin - DÛh{]am-W-]{Xw Certificate of succession - A\-´-cm-h-Imi km£y]{Xw Cess - \nIpXn¡pta-epÅ \nIpXn Chamber of commerce - hmWn-Py-a-Þew Channels of distribution - hnX-cWamÀK-§Ä Charge against profit - em`-an-sÃ-¦nepw hlnt¡− sNehv Charitable Institutions - [Àa-Øm-]-\-§Ä Chief Executive Officer (CEO) - {][m-\- Imcy\nÀh-lW DtZym-K-Ø(³)/No^v

FIvkn-Iyp-«ohv Hm^o-kÀ Child labour - _me-the Chronological order - Imem-\p-{Iaw

Circular letter - s]mXp Adn-bn¸v Circular - hnÚm-]\w Circulating assets - hn\n-ab BkvXn Circulating capital - ]cn-hÀ¯\aqe-[\w/hn\n-abaqe-[\w City compensatory allowance - \K-c-_¯ Classification - hÀKo-I-cW-w/Xcw-Xn-cn-¡Â Clause - JÞw/hmIymwiw/D]-hmIyw Clean acceptance - ]qÀWkzoImcyX Clean bill - ip²-_nÂ/\ncp]m[nI-_n Clerical error - ssI¸nghv/ssI¡päw/Fgp-¯p-]n-ghv Closing balance - \o¡n-bn-cn¸v/\o¡n_m¡n/hmÀjm´\o¡n-bn-cn¸v Closing entries - kam-]\¡pdn-¸p-IÄ Coastal trade - Xoc-tZihym]mcw Code of ethics - [mÀanIkwlnX Co-existence - klhÀ¯nXzw Cogent reasons - {]_eImc-W-§Ä Coinage problems - \mWbhn-\n-ab{]iv\-§Ä Co-inheritance - Iq«-h-Imiw Collateral heir - NmÀ¨-bnÂs¸« Ah-Imin

Collateral security - A[nI CuSv/A[nIPmayw Commencement of service - tkh-\m-cw`w

8

Commerce - hmWnPyw Commercial monopoly - hmWn-Py-¡p-¯I Commercial affairs - hmWn-Py-Im-cy-§Ä Commercial bill - hmWnPyhn\n-ab]{Xw Commercial correspondence - hmWn-Py-I-¯n-S-]m-Sp-IÄ Commercial paper - hmWn-Py-]{Xw Commercial tax - hmWnPy\nIpXn Commercial undertakings - hmWnPyØm]-\-§Ä Commercialisation - hmWn-Py-h¡-cWw Commericial bank - hmWn-Py-_m¦v Committee of enquiry - At\z-jWkanXn Commodity exchange - D¸¶¡t¼mfw/Nc¡phn]Wn/

Nc¡phym]mcw Common good - s]mXp-\· Common interest - s]mXp-Xm¸cyw Common seal - s]mXpap{Z Common size balance sheet - s]mXp-]-cnamW _m¡n-]{Xw Common size statement of profit and loss - s]mXp-]cnamW em`-þ-\jvS]{XnI Common size statements - s]mXp]cnamW¸«nI communication network - Bi-b-hn-\n-abirwJe Communication - Bi-b-hn-\n-abw/hmÀ¯m-hn-\n-abw

Commutation of penson - s]³j³ ]cn-hÀ¯\w Companies limited by guarantee - Dd-¸n\m ¢n]vX-amb I¼\n Companies limited by shares - Hmlcn-I-fm ¢n]vX-amb I¼\n Company affairs department - I¼\nImcyhIp¸v Company formation - I¼\ncq]o-I-cWw Comparative statement - Xmc-Xayhnh-cWw/Xmc-X-ay-¸-«nI Compassionate allowance - kamizmk_¯

Compassionate employment - kam-izm-k-s¯m-gn Compensating errors - Hcp sXäv asäm-cp -sX-äp-sIm−v ]cn-l-cn-¡-s¸-SpI Compensation - \jvS-]-cn-lm-cw/{]Xn-^ew/AÀl-amb thX\w Competitive factors - aÕcLS-I-§Ä Competitors - aÕ-cmÀYn-IÄ/aÕ-cn-¡p-¶-hÀ Compliance with the laws - \nb-ahnt[-b-ambn Component percentage statement - LS-I-i-X-am\tcJ Composite ratios - kwbpàm\p-]m-X-§Ä Compound Interest - Iq«p-]-eni Comprehensive Health Insurance Scheme - ka{KmtcmKy C³jz-d³kv ]²Xn

Compulsory dissolution - \nÀ_-ÔnX ]ncn-¨p-hnS Computerised accounting system - I¼yq-«d[n-jvTn-X- IW-s¡-gp¯pk{¼-Zmbw Concentration of economic power - km¼-¯nI A[n-ImctI{μoI-cWw Concessional rate - Cfhp\nc¡v Conclusive evidence - ]cn-]qÀW sXfnhv/XoÀ¸psXfnhv Conclusive proof - ]cn-]qÀWsXfnhptcJ

Concurrence of finance department - [\ImcyhIp-¸nsâ k½Xw

9

Concurrent audit - ka-Ime HmUnäv

Concurrent list - ka-hÀ¯n¸«nI Conditional acceptance - tkm]m-[nIkzoImcyX Conditional endorsement - tkm]m-[nItase-gp¯v Conditions of agreement - IcmÀhyh-Ø-IÄ Conditions of service - tkh\hyh-Ø-IÄ Condonation of delay - Ime-Xm-akw am¸m-¡Â Conduct of auction - tee\S-¯n¸v Conduct rules - s]cp-am-ä-¨-«-§Ä Confidential report - clkydnt¸mÀ«v Consecutive order - XpSÀ{Iaw Consensus ad idem - IcmÀI£nIÄ X½n-epÅ A`n-{]mssbIyw Consent in writing - tcJm-aq-e-apÅ k½Xw Conservation programmes - kwc-£W]cn-]m-Sn-IÄ Conservatism concept - Icp-XseSp-¡-W-sa¶ Bibw Consideration - {]Xn-^ew/]cn-K-W\ Consign - Ab-¡pI/G¸n-¨p-sIm-Sp-¡pI Consignee - Nc¡v Gäp-hm-§p-¶-bmÄ Consignment - Nc-¡b¨p-sIm-Sp-¡Â/Ab¡-s¸« Nc¡v Consignor - Nc-¡-b-¡p-¶-bmÄ

Consistency concept - ØncX \ne-\nÀ¯pI F¶ Bibw/X¯zw Consolidated fund - k©nX\n[n/GIo-Ir-X-\n[n Constitutional remedies - `c-W-L-S-\m-]-c-amb ]cn-lm-c--§Ä Consumer affairs department - D]-t`màr-ImcyhIp¸v

Consumer awareness - D]-t`màrt_m[-h¡-cWw Consumer co-operative society - D]-t`màrkl-I-c-WkwLw Consumer Dispute Redressal Commission - D]-t`màr XÀ¡]cn-lmc I½o-j³ Consumer Dispute Redressal Forum - D]-t`màr XÀ¡]cn-lmc kanXn/t^mdw Consumer Dispute Redressal - D]-t`màr XÀ¡]cn-lmcw Consumer goods - D]-t`mKhkvXp-¡Ä Consumer market - D]-t`màrhn]Wn consumer organisations - D]-t`màrkwL-S-\-IÄ Consumer price index - D]-t`màr hne-kq-NnI consumer products - D]-t`mK D¸-¶-§Ä Consumer protection - D]-t`màrkwc-£Ww Consumer service centre - D]-t`màr tkh-\-tI{μw Consumer - D]-t`màmhv Consumerism - D]-t`màrXm¸cykwc-£Ww

Consumption - D]-t`mKw Contempt of court - tImS-Xn-b-e£yw Content of document - tcJ-bpsS DÅ-S¡w Contents received - XpI ssI¸än Contingencies - bmZr-ÑnIs¨ehv Contingent liabilities - bmZr-ÑnI_m[y-X-IÄ

Contra entry - Ccp-h-i¸Xn¸v

10

Contract of guarantee - Pmay-¡-cmÀ contractual constraints - IcmÀ\nb-{´-W-§Ä Contractual rights - IcmdhIm-i-§Ä Contributory cause - klm-b-IIm-cWw Control of expenditure - sNe-hp-\n-b-{´Ww Control of prices - hne-\n-b-{´Ww Controlling - \nb{´n¡Â Convenient products - kuI-cy-{]-Z-amb D¸-¶-§Ä Conversion method - ]cn-hÀ¯\coXn Convertibility - ]cn-hÀ¯\£aX Convertible debentures - ]cn-hÀ¯tbmKy-amb IS-¸-{X-§Ä Conveyance allowance - hml-\-_¯ Co-operative bank - kl-I-cW _m¦v Co-operative credit society - kl-I-cW hmbv]mkwLw Co-operative marketing society - kl-I-cW hn]-W\kwLw Co-operative movement - kl-I-cW{]Øm\w Coordination - GtIm-]\w/ka-\zbw Co-ordinator - GtIm-]n-¸n-¡p¶bmÄ/kwtbm-P-I³ Copy enclosed - ]IÀ¸v DÅ-S¡w sNbvXn-cn-¡p¶p Copy right - ]IÀ¸-h-Imiw Corporate governance report - I¼\n`cW\nÀh-lW dnt¸mÀ«v Corporate sector - I¼\ntaJe Corporate undertakings - I¼-\n-IÄ Corroboratory evidence - Dt]mÂ_-eIs¯fnhv Cost accountancy - hyb-¡-W-s¡-gp¯v Cost accounting - hyb¡W¡v/hyb-¡-W¡pcoXn

Cost allocation - hyb-hn-`-P\w/sNehphn`-P\w Cost concept - sNehpk¦Â¸w Cost data - sNehphnh-c-§Ä cost of equity - Hmlcn\nt£] {]Xn-^ew Cost of goods sold - hnä km[-\-§-fpsS hne Cost of living index - Pohn-X-s¨-ehpkqNnI Cost of production - D¸m-Z\s¨ehv Cost sheet - hyb]{Xw Cost - sNehv/hybw Costing - hyb\nÀ[m-cWw Cottage industries - IpSnÂhyh-km-b-§Ä Counter security - adpPmayw Counterfiet coin - IÅ-\m-Wbw Coupon rate - cko-Xn ImWn-¡p¶ ]eni\nc¡v

Credit entry - hchp]Xn-¡Â Credit facility - hmbv]kuIcyw Credit note - hchpNo«v/hchpIpdn¸v Credit ratings - hmbv]-\n-e-hmcw \nÝ-bn-¡Â

Credit Side (Cash book) - sNehphiw/{IUnäv hiw

11

Credit transactions - IS-an-S-]mSv Credit - ISw Creditor - D¯-aÀW³/Øm]\w XpI sImSp-¡m-\p-Å-hÀ Creditworthiness - EWmÀlX/hmbv]m-tijn/hnizm-kyX Crop insurance - hnf C³jz-d³kv Crossing explanation - sN¡p-I-fpsS apIÄ`m-K¯v CS-t¯- aqe-bnÂ

c−v kam-´ctcJ-IÄ hcbv¡p¶ {]{Inb Crossing - tcJ\w

Cross-sectional analysis - hn`m-Kob hni-I-e\w Cum dividend - em`-ho-X-k-lnXw Cum-interest - ]en-i-bS¡w Cumulative time deposit - k©n-X Ime\nt£]w Current account - Idâ v A¡u−v/\S¸pIW¡v Current asset - {lkz-Ime BkvXn Current financial year - \S¸pkm¼-¯nIhÀjw Current liabilities - {lkz-Ime_m[y-X-IÄ/Xm¡m-enI

_m[yX/\S¸p_m[yX Current ratio - {lkz-Ime BkvXn-_m-[yXm\p-]mXw Current tax - \S¸phÀj\nIpXn Curve - h{Iw Customers - D]-t`m-àm-¡Ä Customs duty - Ib-än-d-¡p-aXn¨p¦w/IÌwkv Xocph Customs tariff - Np¦\nc¡v Cut price competition - hne-Ip-d-bv¡Â aÂkcw Data - Z¯w Data audit - Z¯\nco-£Ww/Z¯]cntim-[\/Umäm HmUnäv Data bank - hnh-c-ti-Jcw/Z¯-ti-Jcw/Umäm-_m¦v data processing cycle - Z¯-{]-{InbmN{Iw Data storage - Z¯-ti-J-cWw/Z¯-kw-`-cWw Date of effect - {]m_-ey-¯o-bXn Date of expiry - Imel-c-W-¯o-bXn Date of maturity - Imem-h[n ]qÀ¯n-bm-¡p¶ XobXn/Imem-h[n

aqs¸-¯Â XobXn Day book - \mÄhgn Days of grace - Cf-hpZn\-§Ä

De jure - \nb-a-{]-Im-c-apÅ Dealer - CS-]m-Sp-Im-c³/hym]mcn Dealing - ssIImcyw sN¿Â Dearness Allowance (DA) - £ma-_¯ Dearness pay - £mathX\w

Debenture allotment - IS-¸{Xw A\p-h-Zn¡Â/IS¸{XhnX-cWw Debenture application - IS-¸{Xmt]£ Debenture coupon rate - IS-¸{X]en-i-\n-c¡v Debenture issued at discount - IS-¸{Xw Ingn-hn \ÂI Debenture issued at premium - IS-¸{Xw IqSnb hnebv¡v ({]oanbw) \ÂIÂ

12

Debenture redemption fund investment - IS-¸-{X -a-S-¡-\n[n\nt£]w (IS-¸{Xw aS¡n \ÂIp-¶-Xn-\pÅ Icp-XÂ\nt£]w)

Debenture redemption reserve - IS-¸{XaS¡Icp-XÂtiJcw Debenture - IS-¸{Xw Debentureholders - IS-¸-{X-bp-S-a-IÄ Debentures issued at par - IS-¸{Xw apJhnebv¡v \ÂIÂ Debit balance - Ingnhp_m¡n Debit entries - ]äp-]-Xn-¡Â/]äp-]-Xn-hp-IÄ Debit note - ]äp-Ipdn Debit side (Cash book) - hchphiw/sU_näv hiw Debt capital - hmbv]maqe-[\w/EW-aq-e-[\w Debt relief - ISm-izmkw Debt Service Coverage Ratio (DSCR) - hmbv]m-tk-h-\-kw-c-£Wm\p-]mXw Debt to capital employed ratio - aqe-[\hm-bv]m\p-]mXw Debt-equity ratio - hmbv] Hmlcn A\p]mXw Debtor - A[-aÀW³/Øm]-\-¯n-te¡v XpI \ÂIm³

_m[y-X-s¸-«-hÀ/IS-apÅ-bmÄ Deceased partner - ac-W-s¸« ]¦mfn Decentralisation - hntI-{μo-I-cWw Decentralization of authority - A[n-ImchntI-{μo-I-cWw Decision making - Xocp-am-\-§-sf-Sp-¡Â Declared bankrupt - {]Jym-]nX ]m¸À Deed of gift - Zm\m-[mcw Defacto owner - bYmÀY DS-a-س Defacto - bYmÀY-¯n-epÅ/hkvXpØnXn{]Im-c-

apÅ/hkvXpX{]Im-c-apÅ/]c-amÀY-¯n Defalcation - ]Wm-]-l-cWw Defamation case - am\-\-jvS-t¡kv/A]-IoÀ¯n-t¡kv Defaulter - IpSn-Èn-I-¡m-c³ Deferred annuity - \o«n-h¨ hÀjm-i\w/\o¡n-h¨ hmÀjn-I-KUp Deferred expenditure - amän-h-bv¡-s¸« sNehv Deferred payments - Ime-Xm-a-kw-h¶ AS-hp-IÄ Deferred tax - \o¡n-h¨ \nIpXn Deficiency of capital - aqe-[\¡pdhv Deficit - Ipdhv/I½n De-jure owner - \nb-a-{]-Im-c-apÅ DS-a-س Delay condoned - ImeXmakw am¸m¡n/Ime-hn-fw_w am¸m¡n Delegation of authority - A[n-Imcta¸n-¡Â/A[n-Im-c-amäw Delegation of power - A[n-Imcta¸n-¡Â Delegation - \ntbmKw/G¸n-¡Â Demand collection - apXÂ]ncnhv Demand deposits - {lkz-Ime\nt£-]-§Ä Demat - Ce-Ivt{Sm-WnIv cq]m-´-co-I-cWw Demographic transition - P\-kw-Jym-]-cn-hÀ¯\w Demurrage - ImeXma-k-¡qen/hnfw-_-¡qen/kq£n-¸p-Iqen Department of company affairs - I¼-\n-ImcyhIp¸v

13

Departmentalisation - hIp-¸p-hn`-P\w Depletion - £bn¡Â Depository participant - \nt£]tiJc]¦mfn Depository - \nt£]tiJcZmXmhv/tiJcWm[nImcn Depreciation reserve fund - tXbvam\ Icp-XÂ\n[n Depreciation reserve - aqey-timjW\n[n Depreciation - aqey-£bw/aqey-tim-jWw/tXbvam\s¨ehv

Derivative - Ah-[n-hym-]mcw Determination of value of money - ]W-¯nsâ aqey-\nÀWbw Devaluation - aqeyw Ipd-bv¡Â Developed country - hnI-knXcmPyw Developing country - hnI-kzccmPyw Developing economy - hnI-kz-c- k¼ZvhyhØ Development - hnI-k\w/A`n-hr²n Differential cost - `n¶-hne/hyXykvX hne Digital cash - UnPn-ä ]Ww Diminishing balance method - injvSa\p-k-cn¨v Ipd-bv¡p¶ coXn Diminishing marginal utility - A]-Nb koam-t´m-]-bp-àX Direct Income - {]Xy£hcp-am\w Direct channel - t\cn-«pÅ Nmev/t\cn-«pÅ Nm\Â/iq\y-Xe

Nm\ Direct charges - {]Xy£s¨e-hp-IÄ Direct tax - {]Xy£\nIpXn Directing - amÀK-\nÀtZiw Directors report - Ub-d-IvS-dpsS dnt¸mÀ«v Disaster management - Zpc´mhØ ssIImcyw sN¿Â Discount on creditors - D¯aÀW\nÂ\n¶p-ff Ingnhv Discount on debtors - A[-aÀW\v A\p-h-Zn-¡p¶ Ingnhv- Discount on issue of debentures - IS-¸-{X-§Ä ]pd-s¸-Sp-hn¡pt¼mgpÅ Ingnhv Discount on the issue of shares - Hmlcn-IÄ ]pd-s¸-Sp-hn-¡pt¼mgpÅ Ingnhv Discount - Ingnhv

Dishonour of bill - _n \ncm-I-cWw/_n \nc-kn-¡Â

Dishonour of cheque - sN¡v A\m-Z-cWw/sN¡v \nc-kn-¡Â Dishonour - \ncm-I-cWw/Akzo-Imcyw Disinvestment - Hmlcnhnä-gn-¡Â/\nt£]w ]n³h-en-¡Â Disposal of assets - BkvXn-I-fpsS ssIamäw/BkvXn-I-fpsS

hn¸\ Dissolution by agreement - IcmÀ{]Im-c-apÅ AS¨p]q«Â Dissolution by court - tImSXnaptJ-\-bpÅ AS¨p]q«Â Dissolution by notice - t\m«okv aptJ-\-bpÅ AS¨p]q«Â Dissolution of a firm - ]¦m-fn¯Øm]-\-w AS¨p]q«Â Dissolution of partnership - ]¦p-]n-cn-bÂ/]¦m-fn¯w Ah-km-\n-¸n-¡Â Dissolution of partnership - Iq«phym]m-c-¯nse ]¦p]ncn-b District consumer forum - PnÃm D]-t`màr t^mdw Diversification - sshhn[yh¡-cWw Dividend freeze - em`-hoXw ac-hn-¸n-¡Â

14

Dividend payout ratio - em`-hnlnXw \ÂI A\p-]mXw Dividend tax - em`-hnlnX\nIpXn Dividend warrant - em`-hn-ln-XmhImi{]amWw Dividend - em`hnlnXw Divident decision - em`-hn-lnXXocp-am\w Divisible profit - hn`-P\obem`w/hoXn-¡m³ Ign-bp¶ em`w Division of labour - sXmgnÂhn`-P\w Division of work - {]hr¯nhn`-P\w Divisional organisation structure - hn`m-K-§-fm-¡n-bpÅ kwL-S\mN«-¡qSv Doctrine of lapse - Z¯m-]-lm-c-\bw Documentary bill - {]am-WklnX _nÃp-IÄ Documents of title - DS-am-h-ImitcJ-IÄ Domestic business - B`y-´c¡¨-hSw Domestic consumption - KmÀln-tIm-]-t`mKw Donatio mortis causa - ac-Wm-k¶Zm\w Donation - kw`m-h\ Double column cash book - Cc«t¡mfw -IW¡p]pkvXIw/Cc-«-t¡mfw

Imjv _p¡v Double Entry System of Accounting - Cc-«-¸-Xn¡Â IW-s¡-gp¯pk{¼-Zmbw Double entry system - Cc-«-¸-Xn¸pcoXn Double taxation - Cc-«-¡cw Npa-¯Â Doubtful debt - kwi-bm-kv]Z ISw Downsize - hep¸w Ipd-bv¡Â Draft amendment - Ic-Sp-t`-Z-KXn Draw of lots - \dp-s¡-Sp¸v Drawer - _n Xbm-dm-¡p¶ hyàn/]Ww ]n³h-en-¡p-¶-

bmÄ Drawings - X³]äv/\nt£-]n¨ aqe-[\w ]n³h-en-¡Â Dual aspect concept - ZznLS-Ik¦Â¸w Dual control - Zznam\\nb-{´Ww Due but not paid - IpSn-Èn-I-bp-ÅXv/sImSp¡m-\p-s−-¦nepw

sImSp¯p-I-gn-ªn-«n-Ãm-¯Xv Due date - \nÝnX XobXn/XoÀ¸pZn\w Duly comply with - bYm-hn[n A\p-k-cn-¡pI Durable goods - CuSp-\n¡p¶ km[-\-§Ä Durable products - CuSp\n¡p¶ D¸-¶-§Ä Duty draw back - Np¦w Xncn-s¨-Sp-¡Â Duty leave - \ntbm-Km-h[n/Uyq«n eohv Duty - Np¦w/IÀ¯hyw/NpaXe/tPmen/Xocph/ISa/

IrXyw Earned leave - BÀPn-Xm-h[n Earnest money deposit - \ncX{Zhy\nt£]w Earnest money of auction - tee\nc-X-{Zhyw Earnest money - \ncX{Zhyw Earning After Tax (EAT) - \nIp-Xn-IÄ AS¨- tij-apÅ em`w Earning capacity - [\mÀP\ tijn/[\k¼m-Z\tijn

15

Earning profit - em`w k¼m-Zn-¡Â Earnings per share - {]XnHmlcn -em`w/Hmtcm Hmlcn¡papÅ em`w E-commerce - CâÀs\äv A[n-jvTnXhym]mcw Economic activities - km¼-¯nI{]hÀ¯-\-§Ä Economic crisis - km¼-¯nI{]Xn-kÔn Economic depression - km¼-¯n-Iamμyw Economic environment - km¼-¯nI]cnX-ØnXn Economic life - BZmb D]-tbmK Ime-b-fhv

Economic planning - km¼-¯n-Im-kq-{XWw Economic policies - km¼-¯nI\b-§Ä Economic system - km¼-¯nIhyhØ Economics - km¼-¯nIimkv{Xw Effectiveness - Imcy-£-aX Effects of the deceased - ]tc-Xsâ kz¯v Efficacy - ^e-kn²n/^e-£-aX Efficiency ratios - Imcy-£-aXm\p-]mXw Efflux of time - Ime-¸-g¡w e-IPOs - CâÀs\äv hgn-bpÅ BZy Hmlcnhn¸\ Elasticity of demand - tNmZ\ Cem-kvXn-IX/tNmZ-\-h-g¡w Electronic book entry - Ce-Ivt{Sm-WnIv tcJ-s¸-Sp-¯Â Electronic fund transfer - CâÀs\äv hgn \S-¯p¶ ]W-an-S-]m-Sp-IÄ/Ce-

Ivt{Sm-WnIv [\-ss¡-amäw Electronic trading systems - Ce-Ivt{Sm-WnIv hym]mck{¼-Zmbw Elements of cost - hybLSI-§Ä Embezzlement - ]Wm-]-l-cWw/]WZpÀhn-\n-tbmKw Employees stock option plan - Poh-\-¡mÀ¡pÅ HmlcnhmKvZm\]²Xn Employment Guarantee Programme - sXmgnep-d¸p]²Xn Encode - clky-`m-j-bn-em-¡pI Encumbrance certificate - _m[yXmhnapàn km£y-]{Xw/IpSn-

¡S{]amWw Endorsement and delivery - A[n-Im-c-s¸-Sp-¯-epw G¸n-¨p-\ÂIepw Endorsement in blank - \ncp-]m-[nI A[n-Im-c-s¸-Sp-¯Â Endorsement of bill - _n A[n-Im-c-s¸-Sp¯n ssIamäw sN¿Â Endorsement - ]pdwIpdn¸v/]pd-s¯-gp¯v Endowments - Zm\-kz-¯p-¡Ä Enforce a partition - kz¯v `mKwhbv]n¡Â Enhanced rates - hÀ[n-¸n¨ \nc-¡p-IÄ Enterprenurial attitudes - kwcw-`-IXzat\m-`m-h-§Ä Enterprenurial values - kwcw-`-IXzaqey-§Ä Enterprise - kwcw`w/hyh-km-b-Øm-]\w Entertainment tax - hnt\m-Z-\n-IpXn Entity - AkvXnXzw/\ne-\n¸v Entrepreneur - kwcw`I/kwcw-`-I³ Entrepreneurship Development Programme - kwcw-`-I-Xz-hn-I-k\ ]²Xn Entrepreneurship - kwcw-`-IXzw/kwcw`I{]{Inb

16

Entry fees - {]th-i\¯pI Entry - {]th-i\w tcJ-s¸-Sp-¯Â/CS-]m-Snsâ hnhcw

IW¡p]pkvX-I-¯n tNÀ¡Â Environment scanning - ]cn-ØnXn kq£va]cn-tim-[\ Environment - ]cn-ØnXn Environmental accounting - ]mcn-ØnXnI IW-s¡Sp¸v Environmental factors - ]cn-ØnXnLS-I-§Ä Equated Monthly Instalment(EMI) - Xpey{]Xnamk-KUp Equilibrium - k´p-e-\_nμp Equitable allocation - \oXn-]qÀhhn`-P\w/ka-Xp-en-X-hn-`-P\w Equitable distribution of wealth and income - kz¯n-sâbpw hcp-am-\-¯n-sâbpw k´p-enXhnX- cWw Equity shares - DS-a-ØXm Hmlcn-IÄ/ap³K-W-\-bn-Ãm¯

Hmlcn-IÄ Equity - BkvXn-bnÂ\n¶p _m[y-X-I-gn-¨pÅ XpI Erection of machinery - b{´w Øm]n-¡Â Erratum notification - Xncp¯ÂhnÚm-]\w

Error of commission - sNbvX sXäp-IÄ Error of Omission - hn«p-t]mb-Xn-\m D−mb sXäv Error of principle - Xm¯znI¸ni-Ip-IÄ/Xm¯znI{]am-Z-§Ä Error - sXäv/]nghv/]niIv Errors and omissions excepted - sXäp-I-fpw hnSp-X-ep-Ifpw Hgn-hm-¡-s¸«p Esprit – de – corps - sFI-aXyw alm-_ew Essence of a contract - Icm-dnsâ kmcmwiw Essential commodities - Ahiykm[-\-§Ä Essential service - Ah-iy-tk-h\w Establishment charge - Øm]-\-s¨-ehv Estimate of expenditure - -a-Xn¸psNehv/AS-¦Â sNe-hv

Estimate - AS-¦Â \nÝ-bn-¡Â Ethical code of conduct - [mÀanI s]cp-am-ä-¨«w Evaluation report - aqey-\nÀWb dnt¸mÀ«v Ex dividend - em`-ho-X-c-lnXw/em`mw-i-c-lnXw Ex post facto - ap³Ime{]m_eyt¯msS

-Excess application money - A[n-I-ambn e`n¨ At]£¯pI Excess profit - AXn-em`w Exchange compensation allowance - hn\n-a-b-\jvS]cn-lm-c-_¯ Exchange equalization fund - hn\n-abkao-I-cW\n[n Exchange rate - hn\n-ab\nc¡v Exchange value - hn\n-abaqeyw Exchange - ssIamäw Excise duty - FIvsskkv Xocph Executive committee - \nÀhm-lIkanXn Executors account - \nÀh-l-Wm-h-Im-in-bpsS IW¡v Exemption from duty - Np¦-¯nÂ\n¶v Hgnhm¡Â Exemption from stamp duty - ap{Z-]{X Xocp-h-bnÂ\n¶v Hgn-hm-¡Â

17

Exemption from tax - \nIpXnbnÂ\n¶v Hgn-hm-¡Â Exgratia payment - A\p-Xm-]-th-X\w Exhibit for sale - hn¸-\bv¡p {]ZÀin-¸n-¡pI Ex-Interest - ]eniIq-SmsX Ex-officio member - HutZymKn-ImwKw Ex-officio - HutZymKnI\ne-bn Ex-parte order - GI]£ob D¯-chv Expedite action - \S-]Sn thK-¯n-em-¡pI Expeditiously as possible - Ign-bp-¶{X thK-¯n Expenditure account - sNehpIW¡v

Expenditure - Ømh-c-s¨-e-hp-IÄ Expenses of realisation - hnäp _m[y-X -XoÀ¡Âs¨ehv Expenses - sNe-hp-IÄ Explicit costs - kv]jvSsNe-hp-IÄ

Export – Import bank - Ib-änd-¡p-aXn _m¦v Export duty - Ib-äp-aXn¨p¦w/Ib-äp-aXn¯ocph Export market - Ib-äp-a-Xn-¡-t¼mfw Export Processing Zones - Ib-äp-aXnkwkvI-cWtaJe Export - Ibäp-aXn/Ibän Abbv¡Â Expose for sale - hn¸-\bv¡p {]ZÀin-¸n-¡pI Ex-post facto sanction - ap³Ime{]m_-eyt¯m-Sp-Iq-Snb AwKo-Imcw Ex-post facto - ]qÀhIme{]m_eyw/ap³Ime{]m_eyw Express provisions - {]I-S-amb hyh-Ø-IÄ Expulsion - Hgn-¸n-¡Â Ex-right - kÀhm-[n-ImcclnXw External environment - _mly]cn-ØnXn External user - _mly D]-tbm-àmhv Extinction of right - Ah-Imiw XoÀ-¡Â Extra ordinary meeting - Akm-[m-cWtbmKw Extractive industry - {]Ir-Xn-P\yhyhkmbw Extravagance in expenditure - Aan-X-hybw/]mgvs¨-ehv Face value of shares - Hmlcn-I-fpsS apJ-hne Face/Par value - apJ-hne Facsimile signature - H¸nsâ icn-¸-IÀ¸pap{Z Factoring - \nt£-]-¯n ]¦m-fn-bm-¡Â Factors of production - D¸m-Z\LS-I-§Ä Factory - ]Wn-ime/hyh-km-b-ime/\nÀamWime Facultative endorsement - sFÑnI A[n-Im-c-s¸-Sp-¯Â Fair copy of letter - I¯nsâ AÊ Fair price shop - \ymb-hne¡S Fair price - \ymbhne/BZmbhne/acym-Z-hne Fall in price - hne-bn-Sn-bÂ

False document - IÅ-{]amWw False statement - Ahm-kvXh {]kvXm-h\/hkvXp-Xm-hn-cp²

{]kvXm-h\

18

False weights and measures - IÅ-¯q-¡-§-fpw Af-hp-Ifpw Fast Moving Consumer Goods (FMCG) - Ffp¸w ssIamäw sN¿m³ ]äp¶ D]-t`mK

km[\§Ä(F^v.-Fw.-kn.-Pn.) Fatigue study - £oWs¯ kw_-Ôn¨ ]T\w Feasibility analysis - km[pXm]T\w/A`n-e-j-Wo-b-Xm-hn-i-I-

e\w/{]mtbm-Kn-IXm ]T\w Feed back - {]Xn-{Inbm hne-bn-cp-¯Â Fictitious asset - km¦Â¸nI BkvXn/I¸nX BkvXn

Fictitious - Ahm-kvX-hn-I-amb/I¸n-X-amb Fidelity bond - hnizm-k-]{Xw Fiduciary relation - hnizm-km-[n-jvTn-X-_Ôw Final accounts - hÀjm´-¡-W-¡p-IÄ Finance decision - [\kam-l-cWXocp-am\w Finance - [\w, k¼¯v Financial accounting - [\Imcy¡W-¡p-IÄ Financial analysis - km¼-¯nIhni-I-e\w/[\-Imcyhni-I-e\w Financial decision - km¼-¯nIXocp-am-\-§Ä Financial emergency - km¼-¯nI ASn-b-´-cm-hØ Financial irregularities - km¼-¯nI{Ia-t¡-Sp-IÄ Financial leverage - km¼-¯nI Dt¯m-e\w Financial management - [\-Imcy amt\-Pvsaâ v/[\-Imcy\nÀh-lWw Financial market - [\-hn-]Wn Financial planning - [\-]-c-amb Bkq-{XWw/[\-Imcymkq-

{XWw/km¼-¯nImkq-{XWw Financial position - km¼-¯nIØnXn/[\ØnXn Financial Reporting System - km¼-¯nIhnh-c- A-dn-bn¸pkwhn-[m\w Financial resources - km¼-¯nIhn`-h-§Ä Financial risk - km¼-¯nI\jvS-km-[yX Financial service - km¼-¯nItkh-\-§Ä/[\-Imcy-tk-h-\-§Ä Financial soundness - km¼-¯nI`{ZX Financial stability - [\-]-c-kpØn-cX Financial statement - [\-hn-hc¸{XnI/km¼-¯n-I-tcJ Financial statement analysis - [\-ImcytcJ-I-fpsS hni-Ie\w Financial stringency - km¼-¯nIsRcp¡w Financial support - km¼-¯nIklmbw financial system - km¼-¯nIhyhØ/[\-ImcyhyhØ Financial year - km¼-¯nIhÀjw Financiers - ]W-an-S-]m-Sp-Im-À/]Ww ISwsImSp-¡p-¶-hÀ Fines and penalties - ]ng-I-fpw in£-Ifpw Fire Insurance - Aán-_m[m]cn-c£ Firm - Øm]\w Firms debts - Øm]-\-¯nsâ IS§Ä First appellate authority - H¶mw A¸o-e-[n-Imcn First entry book - {]mcw-`-¡p-dn¸p]pkvXIw First In First Out (FIFO) Method - BZy-sa-¯n-b-hÀ BZyw t]mIp¶ coXn Fiscal deficit - [\-¡½n

19

Fiscal policies - [\-\b-§Ä Fiscal responsibility - [\-]-c-amb D¯-c-hm-Zn¯w Five year plans - ]©-h-Õc]²-Xn-IÄ Fixed assets turnover - Ønc BkvXn hnäp-h-chv Fixed assets - kvYnc BkvXn-IÄ Fixed capital account - Øncaqe-[\ A¡u−v/Øncaqe-[\¡W¡v Fixed capital - Øncaqe-[\w Fixed charge - \nÝnX CuSv Fixed cost - Øncs¨ehv Fixed instalment (Straight line method) - \nÝnX Xh-W-coXn (EPp-tcJmcoXn) Fixed operating costs - Ønc{]hÀ¯-\-hybw Fixed price - Ønc-hne/XoÀ¨hne Floatation costs - ]pd-s¸-Sp-hn-¡Â sNe-hp-IÄ/hnX-cWs¨e-hp-

IÄ Floating charge - s]mXp CuSpIÄ Floating debt - ]e-hI s]mXp-I-S-§Ä Floor price - Xd-hne Fluctuating capital account - AØnc aqe-[\ A¡u−v/AØncaqe-

[\¡W¡v Folio - c−mbn aS-¡nb IS-emkv/Xmfv/t]Pv Follow-up action - XpSÀ\-S-]Sn Footnote - ASn-¡p-dn¸v

Forecast - {]h-N\w/ap³Iq«n ImWpI Foreign bill of exchange - hntZihn\n-ab]{Xw Foreign capital - hntZiaqe-[\w Foreign collaboration - hntZikl-I-cWw Foreign currency reserve - hntZ-i-\mWytiJcw Foreign Exchange Management - hntZi\mWyssIImcyw Foreign Exchange Rate - hntZi\mWy-am-ä-hne Foreign Exchange - hntZ-i-\m-Wy-hn-\n-abw Foreign investment - hntZi\nt£]w Foreign policy - hntZi\bw Foreign Trade Zone - hntZihym]mctaJe Foreign trade - hntZihym]mcw Forensic accounting - hymh-lm-cnI IW-s¡-gp¯v Forfeit - I−psI-«pI Forfeited share account - I−p-sI-«nb Hmlcn-I-fpsS IW¡v Forfeiture of share - HmlcnI−p-sI-«Â Forged acceptance - hymP-\nÀan-X-amb kzoIm-cyX Forged document - hymP-\nÀanXtcJ/IÅ-{]-amWw Forged signature - IÅ-sbm¸v Forgery - IÅ{]-amWw Na-bv¡Â Formation of company - I¼\ncq]-h¡-cWw Formula - kq{X-hmIyw/t^mÀape Formulation of hypothesis - ]cn-I¸\mcq]-h¡-cWw Fortnight report - ssZzhmc dnt¸mÀ«v

20

Forward and Backward linkages - ap³]n³_Ô-§Ä Forward market - Ah[n¡t¼mfw Founder’s share - Øm]IHmlcn Fraction - Awiw/`mKw

Free consent - kzX-{´-amb k½Xw/kza\-Êm-se-bpÅ k½Xw Free delivery - kuP-\y-hn-X-cWw Free from encumbrances - _m[y-X-I-fnÂ\n¶v Hgnhm-bXv/_m[y-Xm-apàw Free hold land - kzmÀPn-X-`qan Free on board - I¸Âhsc Ncs¡¯n-¡Â Free on rail - sdbnÂhsc Ncs¡-¯n-¡Â Free reserves - kzX{´ Icp-XÂtiJcw Freight - Nc-¡pIS¯pIqen Fuel and power - CÔ-\hpw DuÀPhpw Full disclosure concept - k¼qÀW shfn-s¸-Sp-¯Â Bibw Functional managers - hIp¸pta[m-hn-IÄ/{]hr-¯n-Xe ta[m-hn-IÄ Functional organisational structure - {]hr-¯n-]-camb kwL-S-\m-kw-hn-[m\w/\nÀh-

lW kwL-S\mkwhn-[m\w Fund flow statement - [\-hy-Xn-bm\¸«nI Fund of amortisation - EW-tam-N\\n[n/ISsam-gn-hm-¡Â \n[n

Fund - [\-k-©bw/\n[n

Gain - em`w Gaining ratio - t\« A\p-]mXw Gambling - NqXp-Ifn/NqXm«w General acceptance - s]mXp-kzo-ImcyX General body meeting - s]mXp-tbmKw General ledger - s]mXp-t]-tcSv General lien - kmam\yemhWw General reserve - s]mXp Icp-XÂ[\w Generally Accepted Accounting Principles(GAAP) - ]cs¡ AwKo-I-cn¨ IW-s¡-gp¯pX¯z-§Ä Genetic industry - P\n-XIhyh-kmbw Geographic concentration - `uatI{μo-I-cWw Geographic market - `qhn-`mKm-Sn-Øm-\-¯n-epÅ hn]Wn Gift Tax - k½m\\n-IpXn/kw`m-h-\-\n-IpXn Global competition - BtKmfaÕcw Globalisation - BtKmfh¡-cWw Godown (warehouse) - ]−-I-ime/KpZmw

Goal-Oriented Process þ et£ym·p-J-{]-{Inb Going concern concept - XpSÀ¨-bmb \ne-\n-Âs¸¶ Bibw

Good faith - D¯ahnizmkw Goods and Service Tax (GST) - Nc¡ptkh\\nIpXn Goods in transit - amÀKØhkvXp-¡Ä Goods return note - km[-\-a-S-¡-¨o«v Goods - Nc-¡p-IÄ/km[-\-§Ä Goodwill - kÂt¸cv/A[nIhn¸\aqeyw/AZriy

BkvXnaqeyw

21

Grading - Xcw-Xn-cn-¡Â Grand total - H«msI/BI-¯pI/sam¯w-XpI Gratuity - kuP-\y-th-X\w/{Kmäp-hnän Grievance redressal cell - ]cmXn]cn-lmckanXn Gross amount - sam¯w-XpI Gross earnings - sam¯k¼mZyw Gross National Production - sam¯tZio-tbm-¸m-Z\w Gross profit ratio - sam¯em` A\p-]mXw Gross profit - sam¯-em`w Gross revenue - sam¯hcp-am\w Gross salary - sam¯i¼fw Ground rent - XdhmSI Group goal - kwL-e£yw Guarantee of profit - em`w Dd¸p\ÂI Guarantee - Pmayw Guaranteed minimum amount - Dd-¸m-¡nb Ipdª XpI Hacking - \p-gªpIbäw Handling charges - ssIIm-cy-s¨-e-hp-IÄ Handloom industry - ssI¯dnhyh-kmbw Hard currency - aqey-Øn-c-X-bpÅ \mWbw/hne-Øn-c-X-bpÅ

\mWbw Head of account - A¡u−v ioÀjIw/A¡u−v slUv Health Insurance - Btcm-Ky-]-cn-c£/BtcmKyC³jp-d³kv Heavy industry - L\-hy-h-kmbw Heirs - A\-´-cm-h-Im-in-IÄ Hereditary claim - ]mc-¼-cym-h-Imiw Hereditary property - ]mc-¼cykz¯v Hill tract allowance - ae-{¼tZi_¯ Hindrance of finance - [\XSÊw Hindrance of knowledge - Úm\XSÊw Hindrance of place - ØeXSÊw Hindrance of risk - \jvS-km-[y-X-mXSÊw Hindrance of time - kabXSÊw Hindu undivided family - Ahn-`àlnμpIpSpw_w

Hire charges - hmSI¡qen Hire purchase agreement - hmS-I{IbIcmÀ Hire purchase - hmSI{Ibw Hire - Iqen/hmSI Historical cost - `qX-Ime sNe-hv/D−mb sNe-hv Hoarding and profiteering - ]qgv¯nhbv]pw sImÅem`-sa-Sp-¡epw Hoarding - ]qgv¯nhbv]v Holder in due course - ssIh-im-h-Imin Holder of value - aqeym-h-Imin Holding company - \nb-{´-W I¼\n Holiday wages - Hgn-hp-Zn-\-th-X\w

22

Home trade - B`y-´chym]mcw Honorarium - am\-th-X\w Honour of a cheque - sN¡n\v ]Ww sImSp-¡Â/sN¡v BZ-cWw Horizontal analysis - kam-´chni-I-e\w/XncÝo\hni-I-e\w Horizontal axis - Xnc-Ýo\ A£w Horizontal line - kam-´ctcJ House hold goods - AI-km-am-\-§Ä/ho«p-km-am-\-§Ä House Rent Allowance (HRA) - ho«p-hm-SI_¯ Housing co-operative society - ]mÀ¸nS kl-I-cWkwLw

Human Resource Development - am\hhn`-h-tijnhnI-k\w Hypothecate - ]W-b-s¸-Sp-¯pI Hypothecation - Nq−n-¸W-bw Idle finance - \njv{In-b-[\w Immediate cause - AXn-k-ao]ImcWw Immediate superior - t\Àtae[n-Imcn Immovable property - ØmhchkvXp/Ømhckz¯v Implicit costs - hnh-£nXsNe-hp-IÄ Implicit - A´Àeo-\-amb/hnh-£nXw/kqNn-Xamb Import - Cd-¡p-aXn Imprest system - ap³IqÀXpI \ÂI k{¼-Zmbw Imprest - ap³IqÀXpI In due course - ]Xn-hp-t]m-se/Ime-{I-ta-W/bYm-Imew In toto - ]qÀW-ambn/sam¯-¯n Incentive - t{]mÕm-lIw/t{]cIw/t{]c-W-{]Zw/B\p-Iq-ey-

§Ä Incidental charges - bmZrÑnIsNe-hp-IÄ/B\p-jw-KnIs¨e-hp-IÄ Incidental expenses - B\p-jw-KnIhybw/bmZr-ÑnI sNe-hp-IÄ Income outstanding - IpSn-ÈnIbmb hc-hp-IÄ Income received in advance - ap³Iqdmbn ssI¸-änb BZmbw Income statement - hcp-am-\{]kvXmhw/hchptcJ/BZmb]{Xw Income tax assessment - BZmb\nIpXn\nÀWbw Income tax - BZmb\nIpXn Incomplete entry system - A]qÀW-¸-Xn-¸p-coXn incomplete records - A]qÀW-tc-J-IÄ Incorporation - GtIm-]n-¸n-¡Â/Iq«n-t¨À¡Â/kam-th-i\w Incumbent of office - DtZymKw hln-¡p¶ BÄ Indebtedness - IS-_m-[yX Indemnity bond - \jvtSm¯-c-hm-Zn-Xz-]{Xw Indemnity - \jvS]-cn-lmcw Indent - Bh-iy-]{Xw Index number - kqNnImkwJy Index - kqNnI Indirect channel - ]tcm-£-Nmev/]tcm-£-amÀKw Indirect expenses/Charges - ]tcm£s¨e-hp-IÄ Indirect Income - ]tcm£hcp-am\w

23

Indirect tax - ]tcm£\nIpXn Industrial development fund - hyh-kmbhnI-k\\n[n Industrial Dispute Act - sXmgn¯À¡\nbaw Industrial policy resolution - hyh-kmb\b{]tabw industrial products - hymh-kmbntIm¸¶§Ä Industrial revolution - hymh-km-bnIhn¹hw Industrial security - hyhkmbkpc-£n-XXzw Inflation - ]W-s¸-cp¸w Informal organisation - A\u-]-Nm-cnIkwL-S\ Information system - hnhchn\n-abkwhn-[m\w

Information technology - hnhckmt¦-Xn-I-hnZy Infractions expenditure - ]mgvs¨-e-hp-IÄ/A_-²-s¨-e-hp-IÄ Infrastructure company - ASn-Øm-\-ku-I-cy-hn-I-k\ I¼\n Infrastructure development - ASn-Øm\kuIcyhnI-k\w Infrastructure investment fund - ASn-Øm\kuIcyhnI-k\ \nt£-]-\n[n Infringic value - bYmÀY-aqeyw Inherent power - kl-Pm-[n-Imcw Inheritance of property - hkvXp-Zm-b-{I-aw/-kz-¯nsâA\-´-cm-h-Imiw/

kz¯n-epÅ ]n´p-SÀ¨ Initial Public Offer (IPO) - {]Y-a -Hm-lcnhn¸\ Injuction order - \ntcm-[t\m¯-chv Inland trade - DÄ\m-«p-I-¨-hSw Inland water ways - DÄ\m-S³ Pe-]m-X-IÄ

Innovating enterpreneurs - \ho\kwcw-`-IÀ Innovation - \ho-\-{]-{Inb/]pXp-a-IÄ Bhn-jvI-cn-

¡Â/\qX\ I−p]nSn¯w Inordinate delay - Aan-X-Ime-Xm-akw Input - apXen-d¡v Insolvancy - ]m¸-c¯w Insolvency petition - ]m¸ÀlÀPn Insolvency - ]m¸-c¯w/\nÀ[-\Xzw Insolvents - \nÀ[\À/]m¸À Inspector - ]cn-tim-[-I³ instant draws - XÕ-ab \dps¡Sp¸v

Instrument of mortgage - Hän-¡cWw

Insuarance - ]cn-c£/C³jz-d³kv Intangible assets - sXmSmt\m ImWmt\m ]äm¯ BkvXn-IÄ Intellectual property right - _u²nIkz¯-h-Imiw Intensive development scheme - DuÀPnX hnI-k\]²Xn Inter locutory - hyh-lmcat[y-bpÅ Interest accrued on the deposit - \nt£-]-¯nt·Â Df-hm-Ip¶ ]eni Interest coupon - ]en-i-¨o«v/]en-i-c-koXv Interest coverage ratio - ]enikwc-£Xm\p-]mXw Interest free loans - ]eniclnXhmbv]-IÄ Interest of beneficiary - KpW-t`m-àm-hnsâ Xm¸cyw Interest on capital - aqe-[\¸eni

24

Interest on drawings - X³]äp]eni/]n³h-en¨ XpI-bpsS ]eni Interest on loan - hmbv]¸eni Inter-firm comparisons - Øm]-\-Xmc-Xayw Interim profit - CS-¡meem`w Interim reports - CS-¡me¡pdn-¸p-IÄ/CS-¡me dnt¸mÀ«pIÄ Intermediary - a[y-hÀ¯n/CS-\n-e-¡m-c³/CS-\n-e¡mcn Internal audit - B`y-´c IW¡p]cn-tim-[\ Internal debt - B`y-´cISw Internal environment - B´-cnI]cn-ØnXn Internal trade - B`y-´chym]mcw Internal user - B´-cnI D]-tbm-àmhv

International Finance - A´m-cmjv{S[\-Imcyw International Financial Report - A´ÀtZ-iob [\-dnt¸mÀ«v International Monetary Fund (IMF) - A´m-cmjv{S \mW-b-\n[n International Trade Organisation - A´m-cmjv{S hym]mckwL-S\ International trade - A´m-cmjv{Shym]mcw

Interpolation - Iq«n-t¨À¡Â Interpretation - hymJym\w

Intra B Commerce - _nkn-\-kn-\-I-¯pÅ CS-]m-Sp-IÄ Intra vires - A[n-Im-c-]-cn-[n-bn-epÅ Intra-firm comparisons - Øm]-\-¯n-\p-Ån-epÅ XmcXayw Inventory control - ssIbn-cn¸p Nc¡p\nb-{´Ww Inventory turnover - ssIbn-cn¸pNc¡v hnäp-h-chv Inventory - kw`-cn¨ Nc-¡p-IÄ/\o¡n-bn-cn¸pNc¡v Inverse ratio - hn]-co-Xm-\p-]mXw Investing activities - \nt£]{]hÀ¯-\-§Ä Investment criteria - \nt£]am\-ZÞw Investment decision - \nt£]Xocp-am\w Investment fluctuation fund - \nt£]hyXn-bm\ Icp-XÂ[\w Investment turnover - \nt£]hnäp-h-chv Investments - \nt£-]-§Ä/apS-¡papXÂ

Invoice - C³thm-bnkv/]äphne¨o«v Irredeemable debentures - aS-¡n-hm-§m\mhm¯ IS-¸-{X-§Ä/ Irredeemable mortgage - ho−p-In-«m-¸-Wbw Irriversible dicisions - d±p-sN-¿m³ Ign-bm¯ Xocp-am-\-§Ä Issue of shares for consideration other than cash - ]tWX-c Hmlcn ]pd-s¸-Sphn¡Â Issue price - hnX-cWhne Issued capital - ]pd-s¸-Sp-hn¨ aqe-[\w Itinerant trader - \S-¶p-hn-¸\¡mÀ Job evaluation - sXmgn hni-I-e\w Joint account - kwbpà A¡u−v/tPmbnâ v A¡u−v Joint and several - Iq«mbpw shtÆ-sd-bp-apÅ

Joint hindu family - lnμp Iq«p-Ip-Spw_w Joint holder - Iq«p-ssI-h-i-¡m-c³

25

Joint responsibility - Iq«p-¯-c-hm-Zn¯w Joint sector - kwbpàtaJe Joint stock company - Iq«p-Sa¡¼\n/Iqt«m-lcnØm]-\w Joint venture - kwbpàkwcw`w Journal proper - ]e-hI\mÄhgn/s]mXp-\mÄhgn Journal - \mÄhgn Journalising - \mÄ-hgnbnÂt¨À¡Â Judicial Proceedings - \oXn-\ymb\S-]-Sn-IÄ Judicious application of resources - hn`-h-§-fpsS hnth-I-]qÀhhn\n-tbmKw Judicious decision - hnth-I-]qÀhXocp-am\w Jurisdiction - A[n-Imc]cn[n Karta - Iq«p-Ip-Spw-_-¯-e-h³ Keeper of accounts - IW-¡pkq-£n-¸p-Im-c³/IW-¡p-kq-£n-¸p-Imcn Know-how - {]mtbmKnIsshZKv[yw label - taÂhn-em-k-¨o«v Labour contract - sXmgn¡-cmÀ Labour cost - Iqen-s¨-ehv Labour dispute - sXmgn¯À¡w Labour unions - sXmgn-emfnkwL-S-\-IÄ Land mortgage bank - `q]-Wb _m¦v Land Tax Act - `q\n-IpXn\nbaw Landed property - `qkz¯v Launching the enterprise - _nkn-\Êv Bcw-`n¡Â Law charges - tImSXns¨ehv Law of demand - tNmZ-\-\n-baw Law of limitation - \nb-a-]-cn[n/\nb-a-]-cn-anXn Law of succession - ]n´p-SÀ¨m-h-Imi\nbaw Law suit - hyh-lm-cw, A\ymbw Laws in force - {]m_-ey-¯n-epÅ \nb-a-§Ä Layoff - Xm¡m-en-I-ambn AS-bv¡Â

Layout - {Iao-I-cWw Leadership - t\XrXzw League of nations - kÀh-cm-Pyk` Lease hold - ]m«-hkvXp Lease of life - Bbp-jvIme]m«w Lease - ]m«w Leave Without Pay (LWP) - i¼fclnX Ah[n Ledger balancing - t]tc-Span¨w ImW Ledger posting - t]tcSv ]Xn-¡Â Ledger - t]tcSv Legacy - hn¸{X{]Im-c-ap-ff kz¯v/Hky¯h-Imiw Legal advisor - \nb-tam-]-tZ-jvSmhv legal constraints - \nba\nb-{´-W-§Ä Legal entity - \nb-a-]-c-amb \ne-\n¸v

Legal environment - \nba]cn-ØnXn

26

Legal profession - A`n-`m-jIhr¯n legal provisions - \nbahyh-Ø-IÄ Legal representative - \nb-am-\p-krX {]Xn-\n[n/\nb-a-{]-Im-c-apÅ

Ah-Imin Legal tender money - \nb-a-km-[p-X-bpÅ \mWbw Legal validity - \nbakm[pX Lender - hmbv]-sIm-Sp-¡p¶bmÄ/ISw-sIm-Sp-¡p¶bmÄ Lending and borrowing - ISw-sIm-Sp-¡epw hm-§epw Lessor - ]m«¯n\p -sIm-Sp-¡p-¶-bmÄ Letter of acceptance - kzoIm-cy-Xm]{Xw Letter of allotment - Hmlcn A\p-h-Zn¨ I¯v Letter of attorney - apàymÀ Letter of credit - EWkpc£m-]{Xw Letter of delegation - A[n-Im-c-]{Xw Letter of regret - Hmlcn \nc-kn-¨p-sIm−-pÅ I¯v Levels of management - `c-WX-e-§Ä Liabilities - _m[y-X-IÄ liberalisation policy - DZm-c-h¡-cW\bw Lien - IS-¡m-csâ kz¯v ssIhiw hbv¡m-\pÅ

Ah-Imiw/emhWw Life membership - BPo-h-\m´ AwKXzw Limited company - ¢n]vX_m[yXm I¼\n Limited control - ¢n]vX\nb-{´Ww Limited liability - ¢n]vX_m[yX Limited partnership - ¢n]vX]¦m-fn¯w Line departments - A\p-_ÔhIp-¸p-IÄ Line of business - hmWn-Py-t{iWn Line of communication - Bibhn\nabamÀK-§Ä Liquid assets - £n{] BkvXn Liquidation - AS¨p]q«Â/{]hÀ¯\w \nÀ¯Â Liquidity ratios - {lkz-Ime BkvXn-_m-[yXm A\p-]m-X-§Ä Loans and advances - hmbv]-Ifpw ap³Iq-dp-Ifpw Lobbying - kzm[o\w sNep-¯Â Local self government Institutions - Xt±ikzbw-`-cWØm]-\-§Ä Lockout - ]q«Â Long term credit/loan - ZoÀL-Imehmbv] Long-term borrowings - ZoÀL-ImeIS_m[y-X-IÄ Long-term funds - ZoÀL-Ime\n[n Loose tools - sNdnb D]-I-c-W-§Ä Loss due to theft - tamjW¯mepÅ \jvSw Loss of earnings - hcp-am\\jvSw loss of reputation - am\-\jvSw Loss of resale - ]p\Àhn-{Ib\jvSw Loss on issue of debentures - IS-¸-{X-§Ä ]pd-s¸-Sp-hn-¡p-t¼m-gpÅ \jvSw Lump sum payment method - sam¯-ambn Xncn¨p\ÂIp¶ coXn Lunatic - at\m-ssh-I-ey-ap-Å-bmÄ/D·-¯Xbp-Å-bmÄ

27

Luxury tax - BUw-_-c-\n-IpXn Machinery and equipments - bt{´m-]-I-c-W-§Ä Macro economics - kvYqekm¼-¯nIimkv{Xw Main head - apJy-ioÀjIw Majority - {]mb-]qÀ¯n/`qcn-]£w Make good the loss - \jvSw \nI¯ns¡mSp-¡pI Management accounting - `cW\nÀh-lW¡W¡v/amt\-Pvsaâ v

A¡u-−nMv Management Information System(MIS) - `c-W-hn-hchn\n-abkwhn-[m\w Management personnel - `c-W-IÀ¯m-¡Ä Management - \S-¯n¸v/\nÀh-lWw Managers - `c-W-\nÀhm-l-IÀ/amt\-PÀamÀ

Manipulation of data - Z¯w ssIImcyw sN¿Â Manufacturers - D¸m-Z-IÀ Manufacturing account - D¸m-Z\¡W-¡p-IÄ Manufacturing cost - \nÀamWs¨ehv Marginal cost - A[n-tIm¸m-Z-\-s¨-ehv Marginal utility - A[ntIm]-bp-àX Marine insurance - \mhnI A]mb ]cn-c£

Marked price - Ipdn-¨-hne Market channel - hn]-W\amÀK-§Ä Market demand - It¼m-f-tNm-Z\ Market penetration - X{´-]qÀhIt¼mf{]thiw Market rate - It¼m-f-\n-c¡v Market value of shares - HmlcnIfpsS It¼m-f-hne Marketable securities - hnä-gn-¡m-hp¶ \nt£]]{X§Ä Marketing information - hn]-W\ hnhchn\n-a-b-k-{¼-Zmbw

Marketing management - hn]-W\\nÀh-lWw Marketing mix - hn]-W\an{inXw Marketing - hn]-W\w Marshalling of assets and liabilities - BkvXn_m[y-X-I-fpsS {Ia-s¸-Sp-¯Â Master of the ship - I¸n-¯m³ Matching concept - kao-I-cWX¯zw Material alteration - kmc-amb amäw Material cause - ASn-Øm-\ImcWw Material cost - ]ZmÀY-hybw/Akw-kvIr-Xh-kvXp-hne Material fact - kmc-amb hkvXpX Material irregularities - kmc-amb {Ia-t¡-Sp-IÄ Materiality concept - {]k-ànkm[q-I-c-W-k-¦Â¸w Matter of dispute - XÀ¡hnjbw Maturity amount - Imem-h[n ]qÀ¯n-bm-Ip-t¼mÄ e`n-¡p¶

XpI/]Iz-Im-e-¯pI Maximum retail price - ]c-am-h[n sNdp-InShn¸-\-hne Means of communication - Bi-b-hn-\n-abamÀK-§Ä Means of production - D¸m-Z-t\m-]m[nIÄ Means of transport - KXm-K-tXm]m-[n-IÄ

28

Memorandum of association - I¼-\n-I-fpsS _mlyImcy\nb-am-hen Mental revolution - am\-knI]cn-hÀ¯\w Mercantile credit - hym]mchmbv] Mercantile law - hym]m-c-\n-baw Merchandise - hmWnPy¨c-¡p-I-Ä Merchandise mark - Nc-¡-S-bmfw Merchandise - hym]mc¨c¡v Merging - H¶n-¨p-tNÀ¡Â/kwtbm-Pn-¸n-¡Â Method study - coXn]T\w Micro enterprises - sNdpkwcw-`-§Ä Middle income group - a[y-h-cp-am-\-¡mÀ Middle level management - a[y-Xe`cWw Mineral resource - [mXp-k-¼¯v Minimum subscription - Npcp-§nb hcn-kw-Jy/-hn¡-s¸-tS− Npcp-§nb

kwJy Mining - J\\w Ministry of Commerce - hmWn-Py-a-{´m-ebw Ministry of Corporate Affairs (MCA) - I¼-\n-Imcya{´m-ebw (Fw.-kn.-F.) Ministry of Finance - [\-Im-cy-a-{´m-ebw Minor partner - {]mb-]qÀ¯n-bm-Im¯ ]¦mfn Minutes of meeting - tbmK-\-S-]-Sn-¡p-dn¸v Miscellaneous - ]e-h-I Mitigation of loss - \jvSeLq-I-cWw Mixed economy - an{i-k-¼ZvhyhØ Mobilisation of savings - k¼mZyw kzcp-¡q-«Â Model code of conduct - amXr-Im-s]-cp-am-ä-¨«w Modus operandi - {]hÀ¯\coXn

Monetary - km¼-¯nIw/[\-]-cw Monetary information - km¼-¯nIhnh-c-§Ä/[\-hn-h-c-§Ä Monetary policy - km¼-¯nI\bw

Monetary terms - ]W-¯nsâ ASn-Øm-\-¯n Money lender - ]Ww ISw-sIm-Sp-¡p¶-bmÄ Money market - [\-hn-]Wn/]W-¡-t¼mfw Money measurement concept - ]Ww Af-hp-tImem¡p¶ Bibw Money - [\w/]Ww

Monopoly - Ip¯I Monthly subscription - amk-hcn Moratorium - Xncn-¨-S-hp-Im-em-h[n \o«Â

mortgage bond - ]W-b-¨o«v Mortgage deed - Hän-bm-[mcw/]W-bm-[mcw Mortgage loan - CuSphmbv]/]Wbhmbv] Mortgage property - Hän-hkvXp/]W-b-hkvXp Mortgage with possession - Hän-ss¡-hiw Mortgage - CuSv, ]W-bw, Hän Mortgager - Hän-sImSp-¡p-¶-bmÄ/]W-bw-h-bv¡p-¶-bmÄ

29

Movable asset - PwKakz¯v Movable property - PwKakm[\w/PwK-a-hkvXp Moving average - amdn-s¡m-−n-cn-¡p¶ icm-icn Multi point sales tax - _lp-tI{μnX hn¸\\nIpXn Multidimensional - hnhn-[-am-\-§fpÅ Multilateral trade - _lp-Xehym]mcw

Mutilated cheque - Iodn-¸-dnª sN¡v Mutual funds - D`-b-I£n\n[n/]mc-kv]cy\n[n Naked debenture - CuSnÃm¡S-¸{Xw National Consumer Commission - tZiob D]-t`màr kanXn

National income - tZiobhcp-am\w National savings certificate - tZiob k¼mZy kÀ«n-^n-¡äv Nationalisation - tZikm¡-cWw Nationalised banks - tZikmÂIrX _m¦p-IÄ Negative cash flow - {]Xn-Iqe ]W-sam-gp¡v Negative utility - hn]-coX D]-bp-àX Negotiable Instruments - ssIamä¸{X-§Ä/ssIam-dm-hp¶ {]am-W-§Ä Negotiate - [mc-W¨À¨ \S-¯pI Negotiation - [mc-W-bp-−m-¡Â Net assets - Aä BkvXn/_m[yX Ign-¨pÅ BkvXn Net cash flow - Aä]W-sam-gp¡v

Net earnings - Aäk¼mZyw Net income - AämZmbw Net loss - bYmÀY \jvSw Net national product - Aä-tZ-io-tbm-¸m-Z\w Net profit - Aä-em`w Net salary - Aä-th-X\wIngnhp Ign¨pÅ i¼fw Network - irwJe Nominal account - \ma-am{X¡W¡v Nominal capital - \ma-am{Xaqe-[\w Nominal value of shares - Hmlcn-I-fn tcJ-s¸-Sp-¯nbncn¡p¶ hne/apJ-

hne Nominee - \nbp-à³/\nban-X³ Non - Profit Organisation - emt`-Ñ-bn-Ãm¯ Øm]-\-§Ä Non operating income - {]hÀ¯-t\-Xchcp-am\w Non operating profit - {]hÀ¯-t\-Xc em`w Non performing asset - \njv{Inb BkvXn Non plan expenditure - ]²XnbnXcs¨ehv Non recurring expenditure - A\m-hÀ¯nXs¨ehv Non Resident Indian - {]hmkn`mc-Xo-b³ Non trading organisation - hym]m-tc-XcØm]-\-§-Ä Non-cash transactions - ]W-]-c-a-Ãm¯ CS-]m-Sp-IÄ Non-convertible debentures - ]cn-hÀ¯\tbmKy-a-Ãm¯ IS-¸-{X-§Ä Non-current assets - s]s«¶p ]Wam¡n amäm³ Ign-bm¯ BkvXn

Non-current liabilities - ZoÀL-Ime_m[y-X-IÄ

30

Non-economic activities - km¼-¯n-tI-Xc {]hÀ¯-\-§Ä Non-economic environment - km¼-¯n-tI-Xc ]cn-ØnXn Non-operating income - hn¸-\-t\Xc hcp-am\w/{]hÀ¯-t\-Xc

hcp-am\w Non-trading organisations - I¨h-tS-XcØm]-\-§Ä Normal profit - km[m-cWem`w Normal rate - km[m-cW\nc¡v Not negotiable crossing - ssIamä\ntcm-[\tcJ\w Note to accounts - IW-¡p-I-fpsS A\p-_Ô¡pdn¸v

Obsolescence - Ime-l-c-W-s¸-SÂ

Octroi - \K-c-¨p¦w Odd-lot shareholders - NnÃd HmlcnssIh-i-¡mÀ offer for sale - hn¸\hmKvZm\w Øm]\w AS-¨p-]q-«Â/Iq«p-I-¨-hSw

Ah-km-\n-¸n-¡Â Omission - hn«p-t]mI One level channel - GI-Xe Nm\ One time settlement - Hä-¯-hW XoÀ¸m-¡Â Online transactions - Hm¬sse³ CS-]m-Sp-IÄ Open market - Xpd¶ It¼mfw Opening capital - {]mcw`aqe-[\w Opening stock - {]mcw`Nc-¡p-ti-Jcw/hÀjm-cw` Nc¡pti-Jcw Operating activities - X\Xv I¨-h-S-{]-hÀ¯-\-§Ä Operating costs - {]hÀ¯\s¨e-hp-IÄ Operating cycle - {]hÀ¯\N{Iw Operating environment - {]hÀ¯\]cn-ØnXn Operating profit ratio - {]hÀ¯\em`m\p-]mXw Operating profit - {]hÀ¯\em`w Operating result - {]hÀ¯-\-^ew Operating revenue - {]hÀ¯\mZmbw

Operations management - {]hÀ¯-\-Xe`cWw Opportunity cost - Ah-kcw \jvS-s¸-Sp-¯n-b-Xn-\pÅ hne Opportunity scouting - Ah-kc\nco-£Ww Optimum utilisation - ]c-am-h[n D]-tbmKw/Imcy-£-a-amb D]-tbmKw Oral agreement/deed - hm¡pIcmÀ Ordinary course of business - km[m-cW _nkn-\kvvapd Ordinary resolution - km[m-cW{]tabw Ordinary shares - km[m-cW Hmlcn-IÄ Organisation structure - kwL-S\mkwhn-[m\w/kwL-S-\m N«-¡qSv Orientation training - A\p-Øm-]\]cn-io-e\w Out dated cheque - Ime-l-c-W-s¸« sN¡v Outgoing partner - ]pd¯p t]mIp¶ ]¦mfn Outlay - apXÂap-S¡v/sNehv Outside liabilities - ]pdw_m[y-X-IÄ Outsourcing - ]pdw-I-cmÀ \ÂI Outstanding expenses - IpSn-ÈnIbmb sNehv

31

Outstanding income - In«m-\pÅ BZmbw Outstanding liabilities - ho«m_m[y-X-IÄ Over subscription - A[nI At]£ e`n-¡Â Overhead costs - aoXn-s¨-e-hp-IÄ

Overtime allowance - A[nIka-b-_¯ Owned capital - kz´w aqe-[\w Ownership security - DS-aØXm \nt£]Pmayw

Paid up capital - AS¨pXoÀ¯ aqe-[\w Par value - apJhne Part payment - `mKnIamb HSp¡vv Particular lien - {]tXyI hkvXp-hn-t·-epÅ Ah-Imiw Particular partnership - \nÝnX ]¦m-fn¯w Partly convertible - `mKnI]cn-hÀ¯-\-tbm-Ky-amb Partner by estoppel - A\n-tj[y]¦mfn (kzbw{]Jym-]nX ]¦mfn) Partner by holding out - asäm-cm-fm {]Jym-]nX\mb ]¦mfn Partners loans - ]¦m-fn-I-fpsS hmbv] Partners - ]¦mfn-IÄ Partnership account - ]¦m-fn¯Øm]\¡W¡v Partnership at will - btYjvS]¦mfn¯w Partnership business - ]¦m-fn¯hym]mcw Partnership deed - ]¦m-fn¯{]amWw Partnership firm - ]¦mfn¯Øm]\w patent - \nÀam-Wm-h-Imi¡p¯I Pawn - ]Wbw/CuSv/Pmayw Pawnee - ]Wbw hm§p¶bmÄ Pawner - ]Wbwhbv¡p-¶-bmÄ Payee - ]Ww ssI¸-äp¶bmÄ payer - ]Ww sImSp-¡p¶bmÄ Payment in cash or kind - ]Wamtbm km[-\-amtbm \ÂI Payment in due course - bYm-Imew ]Ww sImSp-¡Â Payment in instalments - XpI Xh-W-I-fmbn \ÂIÂ

Payment in lump sum - XpI H¶n¨p \ÂIÂ

payroll - i¼f-¸-«nI Pecuniary limit - [\-]-cn[n Penal interest - ]ng-¸-eni Penalties and fines - in£-Ifpw ]ng-Ifpw per annum - {]Xn-hÀjw Per capita income - {]Xn-ioÀjhcp-am\w/Btfm-lcnhcp-am\w Per capita - Btfm-lcn Per month - {]Xn-amkw Percent - iX-am\w Performance appraisal - \nÀh-lWw hne-bn-cp-¯Â Period of operation - {]hÀ¯-\-Imew Perishable goods - \in¡p¶ -km[-\-§Ä Perpectual debentures - Imem-h-[n-bnÃm¯ IS-¸-{X-§Ä

32

Perpectual succession - imiz-X-amb ]n´p-SÀ¨m-h-Imiw/Ømbn-bmb \ne-\n¸v

Perpendicular line - ew_-tcJ Person of unsound mind - Nn¯-{`-a-apÅ hyàn Personal account - hyàn-K-X-¡-W¡v Personal debt - hyàn-KXISw/hyànKX_m[yX Personal selling - hyàn-KXhn¸\ Pervasive - kÀhhym-]-I-am-bXv/kÀh-hym]n Petty cash book - NnÃds¨ehv scm¡-_p¡v Petty cash - NnÃ-d-¯pI Petty expense - NnÃ-d-s¨-ehv Physical distribution - `uXnIhnX-cWw Physiological needs - imco-cnImh-iy-§Ä Piece wages - A[zm-\m-\p-krX thX\w/D¸m-Z-\m-[n-jvTnX

thX\w Piracy of copy right - ]IÀ¸-h-ImitNmcWw Planning - Bkq-{XWw Plant & machinery - hyh-km-b-im-e-bpw b{´kma-{Kn-bpw Plant layout - b{´-km-a-{Kn-I-fpsS Øe-{I-ao-I-cWw/b{´-km-a-

{Kn-I-fpsS {Iao-I-cWw Pledge - ]Wbw/CuSv Pledgee - CuSp kzoI-cn-¡p-¶-bmÄ Pledger - CuSp \ÂIp-¶-bmÄ Policy decision - \b-]-cXocp-am\w Political environment - cmjv{Sob]cn-XØnXn political ideology - cmjv{SobX¯z-kw-lnX political stability - cmjv{SobØncX pollution control - aen-\o-I-cW\nb-{´Ww Port dues - \¦qc¸Ww/Xpd-ap-J-¡qen Position statement - km¼-¯nI ØnXn¸«nI Positive cash flow - A\p-Iqe ]W-samgp¡v

Possession - ssIhiwhbv¡Â post dated cheque - ]n³Xo-b-Xn-s¨¡v posting - ]Xn-¡Â Postulates - k¦Â¸-§Ä/A\p-am-\-§Ä potential entrepreneurs - tijn-bpÅ kwcw-`-IÀ/k¶-²-kw-cw-`-IÀ Poverty line - Zmcn-{Zy-tc-J Power of sale - hn{I-bm-[n-Imcw/hn¸-\m-[n-Imcw Power of sanction - A\p-hm-Zm-[n-Imcw Pre dated cheque - ap³Xo-b-Xn-s¨¡v Preceding notes - ap³Ip-dn-¸p-IÄ Preference share - ap³K-W\m Hmlcn Preliminary expenses - {]mcw`s¨e-hp-IÄ/XpS¡s¨e-hp-IÄ Premature encashment - Imem-h-[n-¡p-ap¼v ]W-am-¡Â Premises - sI«n-S-§fpw A\p-_-Ô-Ø-e-§fpw

33

Premium on redemption of debenture - IS-¸-{X-§Ä aS-¡n\ÂIpt¼mÄ sImSp-¡p¶ A[n-I-XpI

Prepaid (unexpired expenses) - ap³IqÀ sImSp¯ sNe-hp-IÄ Present value - \S¸phne/\ne-hn-epÅ hne Presumptive tax - A\p-anX\nIpXn Prevention of Corruption - Agn-aXn\ntcm-[\w Previous approval - ap¶w-Ko-Imcw/ap³Iq-«n-bpÅ A\p-aXn Previous year - ap³hÀjw Price fluctuation fund - hne-hy-Xn-bm\\n[n Price level change - hne-\n-e-hmcamäw Price stabilisation fund - hneØnc-X Dd-¸m-¡Â\n[n Price-earning ratio - hne þ em` A\p-]mXw pricing - hnebnS Primary industry - {]mY-anIhyh-kmbw Primary liability - {]mY-anI_m[yX/t\cn-«pÅ _m[yX Primary packing - {]mY-anI ]m¡nMv/{]mY-an-I-s]m-Xn-b Primary security - BZy CuSv/{][m\ Pmayw Principle - X¯zw/\nbaw Principles of management - `c-W-\nÀh-lWX¯z-§Ä Private company - kzImcyI¼\n Private debts - kzImcyIS§Ä

Private limited company - kzImcy ¢n]vX-_m-[yXm I¼\n Private placement - kzImcy DtZym-K-\n-b-a\w

Private sector - kzIm-cy-ta-Je Privatisation - kzImcyh¡-cWw Probation - \nco-£-W-Imew Procedure - \S-]-Sn-{I-a-§Ä Proceedings of meeting - tbmK\S-]-Sn-IÄ Processing industry - {]{In-bm-[njvTnXhyhkmbw Product based divisional structure - D¸-¶m-[n-jvTnX hn`-P-\-L-S\ Product combinations - D¸-¶-t¨cp-h-IÄ Product designing - D¸¶ cq]-I¸\ Product method - KpW-\-^-e-coXn Product promotion - D¸¶ t{]mÕm-l\w Product publicity - D¸¶-{]-Nmcw Product - D¸¶w Production cost - D¸m-Z\s¨ehv production cycle - D¸m-Z\N{Iw Production strategy - D¸m-Z\X{´w Production - \nÀamWw/D¸m-Z\w Productivity zones - D¸m-ZItaJe Productivity - D¸m-Z\£aX Profession - hnZKv[sXmgn Professional association - hnZKv[sXmgn kanXn Professional tax - sXmgnÂ\nIpXn/sXmgn¡cw

34

Proficiency test - {]mhoWy¸co£ Profit and loss account - em`-\jvS¡W¡v Profit and loss adjustment account - em`\jvS-{I-ao-I-cW¡W¡v

Profit and loss appropriation account - em`-\jvS hoXn-¡Â¡W¡v Profit and loss appropriation account - em`-\-jvS-ho-Xw-h-bv¡Â¡W¡v Profit sharing ratio - em`-hn-lnXm\p-]mXw Profitability ratios - em`-£-aXm A\p-]m-X-§Ä Profitability - em`-£-aX Profiteering - sImÅ-em-`-ap−-m-¡Â Progression tax - hÀ[-am-\-\n-IpXn Project cost - ]²-Xn-s¨-ehv Project report - ]²-Xn-hn-h-cWw/t{]mPIvSv dnt¸mÀ«v Project - ]²Xn Promissory note - hmKvZm-\-]{Xw/t{]man-kdn t\m«v Promotion mix - t{]mÕm-l\LSIw Promotion - Øm\-¡-bäw Propaganda and publicity - {]Nm-c-Whpw ]c-ky-s¸-Sp-¯epw Property assigned on lease - ]m«-¯nt\¸n¨ hkvXp Proportional taxes - B\p-]m-XnI\nIpXn Proprietary ratio - DS-a-ØXm\p-]mXw Proprietary right - DS-a-ØXmh-Imiw pro-rata - B\p-]m-Xn-I-ambn Prospective investors - `mhn\nt£-]-IÀ Prospectus - Øm]-\hnh-c-]-{XnI

Provision and reserve - hI-bn-cp-¯epw Icp-Xepw provision for discount on debtors - IS-¡mÀ¡v Ingn-hn-\pÅ hI-bn-cp-¯Â provision for doubtful debts - kwi-bm-kv]Z IS-¯n-\pÅ hI-bn-cp-¯Â Provisions for depreciation - aqey-tim-j-W-¯n-\pÅ hIbncp-¯Â Proxy vote - {]Xn-\n[n aptJ-\-bpÅ thm«v Proxy - ]I-c-¡m-c³/{]Xn-]p-cp-j³ Psychological tests - a\Èmkv{X]co-£-IÄ Public auction - s]mXp-teew Public company - s]mXp-I-¼\n Public deposits - s]mXp-\n-t£-]-§Ä Public interest litigation - s]mXpXm¸cy lÀPn Public issue - s]mXp Cd¡v

Public relations - s]mXp-P\k¼À¡w Public sector enterprises - s]mXp-ta-J-em-kw-cw-`-§Ä Public Sector Undertakings (PSUs) - s]mXp-ta-J-em-Øm-]-\-§Ä Public sector - s]mXp-ta-Je Public subscription - s]mXpGsä-Sp-¡Â Public utility service - s]mXp-P-t\m-]-Imctkh\w Publicity - {]NmcWw/{]kn-²-am-¡Â Purchase account - {Ib-¡-W¡v Purchase book - Nc¡phm§Â _p¡v/{Ib]pkvXIw

35

Purchase journal - hm§Â \mÄhgn Purchase return book - Nc-¡p-a-S-¡Â ]pkvXIw Purchases return - Nc-¡p-a-S-¡Â Purchasing power of money - ]W-¯nsâ {Ib-tijn Qualitative analysis - KpWm-[njvTnXhni-I-e\w Qualitative information - KpW-\n-e-hm-c-apÅ hnh-c-§Ä Quality control - KpW-\n-e-hmc\nb-{´Ww Quantitative analysis - ]cn-am-Wm[njvTnXhni-I-e\w Quantity gift - A[nI Afhv \ÂIÂ/A[nI Afhpk½m\w Quantum of bonus - t_mW-knsâ Afhv/em`-ho-X-¯nsâ Afhv Quarterly report - ss{Xamk dnt¸mÀ«v Quasi government establishment - AÀ[-kÀ¡mÀ Øm]\w Quick asset - {ZpX BkvXn Quick ratio - {ZpX A\p-]mXw/£n{] A\p-]mXw/XzcnX A\p-

]mXw Rail borne trade - sdbnÂamÀK-¡-¨-hSw/Xoh−-n-amÀK-apÅ

I¨-hSw Railway Mail Service(RMS) - Xoh−-n-¯-]m kÀhokv Rate of discount - Ingnhp\nc¡v/Cfhp\nc¡v Rate of interest - ]en-i-\n-c¡v Ratio analysis - A\p-]mXhni-I-e\w Ratio - Awi-_Ôw/A\p-]mXw Rationing of credit - hmbv] Xcw-Xn-cn-¡Â Raw materials - Akw-kvIrXhkvXp-¡Ä

Ready entrepreneur - Xbm-dpÅ kwcw-`-I³ Real account - hkvXp-hI¡W¡v Realisation account - hkqem-¡Â¡W¡v/dnb-sse-tk-j³ A¡u−v Realisation of market value - It¼mfhne hkq-em-¡Â Realisation - hkq-em-¡Â/CuSm-¡Â Reasonable price - \ymb-hne Rebate - Cfhv/hne-Ip-d-bv¡Â Receipt and payment account - ]Ww kzoI-cn-¡Â- \ÂI IW¡v Receipts - ]Ww kzoI-cn-¡Â/hchv Receiver - kzoIÀ¯mhv/\nb-a-]-cmbn \ntbm-Kn-¡-s¸«

BÄ Recession - amμyw Reconciliation statement - H¯p-XoÀ¸p{]amWw/s]mcp-¯-s¸-Sp-¯Â ]«nI Reconciliation - s]mcp-¯-s¸-Sp-¯Â/H¯p-XoÀ¸v Reconstitution of partnership - ]¦m-fn¯]p\-Êw-L-S\

Re-constitution - ]p\Êw-L-Sn-¸n-¡Â Reconstruction - ]p\À\nÀamWw Recourse - hkqe[n-Imcw Recruitment - BÄtNÀ¡Â/Bsf-Sp¸v Rectification entry - sXäp-Xn-cp-¯Â¡pdn¸v Rectification of anomalies - A]m-I-§Ä ]cn-l-cn-¡Â/A]m-I-]-cn-lmcw Rectification of errors - sXäpXncp-¯Â/]nghp]cn-l-cn-¡Â

36

Recurring expenditure - BhÀ¯\s¨ehv Redeemable at par - apJ-hn-ebv¡p Xncn¨p\ÂI Redeemable at premium - IqSnb hnebv¡p Xncn¨p\ÂI Redeemable debentures - aS-¡n-hm-§mhp¶ IS-¸-{X-§Ä/\nÝnX Imem-h-

[n-bpÅ IS¸{X§Ä Redeemable - hos−-Sp-¡m-hp¶ Redemption of debentures - IS-¸{Xw Xncn-¨p-sIm-Sp-¡Â Redemption of debt - ISw ho«Â Redemption of shares - Hmlcn aS¡n\ÂIÂ/Hmlcn aS¡ns¡mSp-¡Â Redemption out of capital - aqe-[-\-¯nÂ\n¶pÅ aS-¡n-\ÂIÂ

Redemption out of profits - em`-¯nÂ\n¶pÅ aS¡n\ÂIÂ

Redemption - XpI Xncn-¨p-\ÂIÂ Redressal of grievances - k¦-S-\n-hm-cWw/k¦-S-]-cn-lmcw

Reducing balance method - aqey\yq\o-I-cWcoXn Refunds - aS¡n\ÂIÂ/Xncn¨p\ÂI Regional Rural Bank - {]mtZ-inI {Kmao-W- _m¦v Registered capital - tcJs¸Sp-¯nb aqe-[\w Registered debentures - tcJ-s¸-Sp-¯nb IS-¸-{X-§Ä/cPn-ÌÀ sNbvX

IS-¸-{X-§Ä Registrar of companies - I¼\n cPn-ÌÀ sN¿p¶ A[nImcn/I¼\n cPn-

kv{SmÀ Registrar of co-operative societies - kl-I-cWkwLw dPn-kv{SmÀ Regulatory frame work - \nb-{´Wkwhn-[m-\-§Ä Rehabilitation package - ]p\-c-[n-hmk]²Xn Re-issue of forfeited shares - I−p-sI-«nb Hmlcn-I-fpsS ]p\Àhn-X-cWw Remission of dispute - XÀ¡]cn-lmcw Remission of tax - \nIpXn Cf-hp-sN¿Â/Icw-Ip-dhpsN¿Â Remuneration of personnel - Poh-\-¡m-cpsS {]Xn-^ew/thX\w Remuneration to Partners - ]¦m-fn-¡pÅ {]Xn-^ew Remuneration - {]Xn-^ew Renewal of the bill - _nÃp-I-fpsS ]pXp-¡Â repairs and renewals - Aä-Ip-ä-¸-Wnbpw \ho-I-c-Whpw Repeal of enactment - \nbaw d±m-¡Â Replacements - amän-h-bv¡Â Replenishment - Ipd-hp-\n-I-¯Â Reporting system - Adn-bn-¡Âk{¼-Zmbw Requisition slip - At]£m-]{Xw Resale value - ]p\Àhn-]-W-\-aqeyw Research and development - Kth-j-Whpw hnI-k-\hpw Reserve capital - Icp-XÂaqe-[\w Reserve for doubtful debts - kwi-bm-kv]-Z-amb IS-¯n-\p-Å hIsImÅn-¡Â Reserve fund - Icp-XÂ[\w/Icp-XÂtiJcw Reserve ratio - Icp-Xe\p-]mXw Reserves and surplus - Icp-XÂtiJ-chpw an¨hpw Resistance to change - amä-§-tfm-SpÅ FXnÀ¸v Resolution - tbmKm\paXn e`n¨ {]tabw

37

Resource allocation - hn`hhn`P\w Resource management - hn`h§fpsS ssIImcyw sN¿Â/

hn`-h-ssI-Imcyw Resource mobilization - hn`hkam-l-cWw Resources - hn`-h-§Ä Restraint of trade - hym]mc\ntcm[w Restricted holiday - \nb-{´nXmh[n Restrictive endorsement - \nb-{´nX ]pdw-Ip-dn¸v Retail market - NnÃd¡t¼mfw Retail Price - NnÃdhne Retail trade - NnÃdhym]mcw Retained Earning - Icp-X em`w Retirement benefits - hnc-an-¡Â B\p-Iq-ey-§Ä Retirement of a partner - ]¦m-fn-bpsS hnc-an-¡Â Retiring of the bill - Imem-h-[n¡pap¼v _n XpI \ÂIÂ/In«Â

Retiring partner - hnc-an-¡p¶ ]¦mfn Retiring partner’s loan account - ]ncn-ªp-t]m-Ip¶ ]¦m-fn-bpsS hmbv]¡W¡v Retrenchment of post - XkvXnI sh«n-¡p-d-bv¡Â Retrospective effect - ap³Ime{]m_eyw Return of income - BZmb-I-W-¡p-]-{XnI Return On Capital Employed (ROCE) - apXÂapS¡pem`w Return on debentures - IS-¸-{X-§-fpsS {]Xn-^ew Return On Investment (ROI) - \nt£]t\«w Return On Net Worth (RONW) - Hmlcnaqe-[\em`w

Return on shares - Hmlcnem`w Revaluation loss - ]p\Àaq-ey-\nÀWb\jvSw Revaluation method - ]p\Àaq-ey-\nÀW-b-coXn Revaluation of assets and liabilities - BkvXn-_m-[y-Xm- ]p\Àaqey\nÀWbw Revaluation profit - ]p\Àaq-ey-\nÀWbem`w Revaluation reserve - ]p\Àaq-ey-\nÀWb Icp-XÂtiJcw Revenue expenditure - hcp-am\s¨ehv Revenue from operations - {]hÀ¯\hcp-am\w/I¨-hShcp-am\w Revenue recognition (Realisation)concept - hcp-am\w tcJ-s¸-Sp-¯Â Bibw

Revenue - BZmbw/hcpam\w Review report - Ah-tem-I\ dnt¸mÀ«v Revival of sick units - ]oUnXhyh-kmb ]p\-cp-²m-cWw Rigging - hneIq«Â Right issue - Ah-Imi Hmlcn\ÂIÂ/Cd-¡Â Right of occupancy - ssIh-im-h-Imiw Right shares - Ah-Imi Hmlcn-IÄ Right to sue - hyh-lm-cm-h-Imiw Rise in price - hne-¡-bäw Risk allowance - \jvS-km-[y-Xm-_¯ risk taking - \jvSkm[yX Gsä-Sp-¡Â Risk - \jvSkm[yX/A]I-S-km-[yX

38

Rock bottom price - Gähpw Ipd-ª-hne Role clarity - Npa-XehyàX Rolling plan - A\p-kyqX]²Xn Rounding-off rule - kwJym-]-cn-hr¯n\nbaw Route clerk - {Ia-s¸-Sp-¯ÂKpakvX/Kpa-kvX³ Royalty - AhIm-i-¸Ww/em`m-h-Imiw/{]km-[I{]Xn-

^ew Rule of action - \S-]-Sn-¨«w Rule of procedure - \S-]-Sn-¨-«-§Ä Rule of thumb - kzbwcq]oIrX \nbaw/A\p-`-h-¯-g¡w Rural consumer scheme - {KmaoW D]-t`màr]²Xn Rural industries - {KmaoWhyh-kmb§Ä Sacrificing ratio - XymKm\p-]mXw Safe custody articles - kpc-£nX ssIhihkvXp-¡Ä Safety (Security) needs - kpc£m Bh-iy-§Ä Salary - i¼fw Sale confirmation - hn¸\ Dd-¸n-¡Â Sale of goods - km[-\-§-fpsS hn¸\/Nc-¡p-hn-Â]\ Sale of scraps - B{Inhn¸\ Sale proceeds - hn¸\¯pI Sales book/Sales journal - hn¸\\mÄhgn Sales force - hn]-W\kwLw Sales forecast - hn¸\{]h-N\w Sales promotion - hn¸\t{]mÕm-l\w Sales return book - hn¸\aS¡\mÄhgn Sales returns - hnäkm-[-\-§-fpsS Xncn-¨p-h-chv Sales tax exemption - hn¸\\nIpXnbnfhv Sales tax - hn¸\\nIpXn Salesmanship - hn¸\ss\]pWn Salvage value - tijn-¸p-hne/B{In-hne Sampling of products - D¸¶ km¼nÄ hnX-cWw Satisfaction of a debt - ISw-XoÀ¡Â Satisfaction of consumers - D]-t`màrkwXr]vXn Scalar chain - A[n-Imct{iWn Scale of operations - {]hÀ¯\t¯mXv/{]hÀ¯\\nc¡v Schedule - ]«nI Schedule of rates - \nc¡phnh-c-¸-«nI Scheduled bank - ]«n-I-bn-Âs¸Sp-¯n-bn«pÅ _m¦v Scheduled industries - ]«n-I-bn-epÄs¸« hyh-km-b-§Ä Scheduled time - kqNnXkabw Scientific management - imkv{Xob `cWk{¼-Zmbw/imkv{Xob `c-W-

coXn Scientific method - imkv{XobcoXn Scientific rate setting - imkv-{Xo-b Iq-en\nc-¡p\nÀWbw Scientific task setting - imkv-{Xob tPm-en\nÀWbw Scrap value - B{Inhne

39

Scrip - Nnäv/ckoXv Sealed quotations - ap{Z-h¨ Izt«-j-\p-IÄ Search fees - Xnc-¨nÂ^okv/]cXÂ^okv Second appellate authority - c−mw A¸o-e[n-Imcn Secondary industry - ZznXobhyh-kmbw Secondary liability - Bt]-£nI_m[yX/]tcm£_m[yX Secondary market - ZznXo-bhn]Wn Secondary packaging - c−mw s]mXn-b Secret enquiry - cl-kym-t\z-jWw Secret partner - clky]¦mfn Secret reserve - clkyIcp-X Secured creditors - CuSp-I-S-¡mÀ Secured debentures - CuSpÅ IS-¸-{X-§Ä/kpc-£n-X-amb

IS-¸-{X-§Ä Secured loans - CuSp-hmbv] Securities premium - \nt£-]-]-{X-§-fpsS A[nI-hne Security deposit - Pmay\nt£]w Security - CuSv/]Wbw/Pmayw/IS-¸{Xw/Dd-¸p-]{Xw/Pmay-

]-{Xw Self actualisation needs - kzbwkm-£m¡m-c B-h-iy§Ä Self employment guidance - kzbwsXmgn amÀK-\nÀtZ-i-§Ä Self reliant co-operative society - kzm{ib kl-I-cWkwLw Selling - hn¸\\S-¯Â Semantic barrier - AÀY]-cam-b XSÊw Sender - t{]-j-I³/A-b--¡p-¶bmÄ/Ab-¡mÄ Separate legal entity - X\-Xmb \nba AkvXnXzw/thdn« \nbm-

aIhyànXzw Service motive - tkh-\-e£yw Services - tkh-\-§Ä Setting objectives - e£y-\nÀ-Wbw Settlement of accounts - IW¡pXoÀ¸m-¡Â Settlement of dispute - XÀ¡-]-cn-lmcw Settlement of grievances - ]cmXn]cn-lmcw Share allotment - Hmlcn A\p-h-Zn-¡Â Share application - Hmlcnbt]£ Share call - Hmlcn¯hW Share capital - Hmlcnaqe-[\w Share forfeiture account - HmlcnI−p-sI-«Â¡W¡v Share market - Hmlcnhn]Wn Share options outstanding account - HmlcnhmKvZm\ IpSn-ÈnI¡W¡v Shareholder - HmlcnbpSa Shareholder’s fund - HmlcnbpS-a-I-fpsS [\w Shares issued at discount - Ingn-hn\p \ÂInb Hml-cn-IÄ Shares issued at par - apJhnebv¡p \ÂIpInb Hml-cn-IÄ Shares issued at premium - DbÀ¶ hnebv¡p \ÂInb Hml-cn-IÄ

40

Shopping products - tjm¸nMv D¸-¶-§Ä/Xnc-sª-Sp-¡mhp¶ D¸-¶-§Ä

Short-term borrowings - {lkzIme IS-§Ä Signatory of document - {]am-W-¯n H¸n-Sp-¶-bmÄ Single column cash book - Hä-t¡mfw IW-¡p-]p-kvXIw Single entry system - Hä-¸-Xn-¡Â k{¼-Zmbw Single window system - GI-Pm-eIkwhn-[m\w Sinking fund table - \jvS-\n-hm-c-W-\n[n¸«nI Sinking fund - \jvS\nhm-cW\n[n Skilled labourers/workers - hnZ-Kv[-sXm-gn-em-fn-IÄ Sleeping partner - kpjp]vX]¦mfn/\njv{Inb]¦mfn Small scale industries - sNdp-InShyh-km-b-§Ä Social environment - kmaq-lnI]-cnØnXn Social needs - kmaq-lnIm-h-iy§Ä Social objectives - kmaq-lnIe£y§Ä Social responsibility - kaq-l-t¯m-SpÅ D¯-c-hm-Zn¯w Societal marketing - kaq-lm-[n-jvTnXhn]-W\w Sole proprietorship - GImwKhym]mcw/GIhyànhym-]mcw Sole trading concern - GImw-K-hym-]mcØm]\w Solvency declaration - BkvXn{]kvXm-h\ Solvency ratios - tkmÄh³kn A\p-]m-X-§Ä

Solvency - ISwho-«Â Ignhv Sorting - C\wXncn-¡Â Source document - Dd-hnStcJ/Dd-hnS{]amWw Sources of funds - [\ Dd-hn-S-§Ä/km¼-¯n-It{kmXÊp-IÄ

Sources of income - hcp-am\amÀK-§Ä Span of control - \nb-{´-W F-®w/\n-b-{´n-¡m³ I-gn-bp-¶ Io-gv-

Po-h-\-¡-m-cp-sS F®w Span of management - `cW\nb-{´Whym]vXn Special economic zone - {]tXyI km¼-¯nItaJe Special endorsement - {]tXyI ]pdwIpdn¸v Special resolution - {]tXyI {]tabw/hntijmÂ{]tabw Specialisation - {]tXy-IsshZ-Kv[yw t\S Speciality products - hninjvS D¸-¶-§Ä Specific coupon rate debentures - \nÝnX ]en-i-\n-c-¡pÅ IS-¸-{X-§Ä Speculative business - Dul-¡-¨-hSw Speculative market - Dul¡t¼mfw Speculative profit - Dul-¡-¨-h-Sem`w Speculative - Dulm-[n-jvTnXw Spot market - scm¡It¼mfw Stability of dividends - em`hnlnXØncX Stability of earnings - em`ØncX Stability of personnel - Poh-\-¡m-cpsS ØncX Staffing - DtZym-K-Økw-hn-[m\w

Stag (speculators) - Ieam³ (Dul-¡-¨-h-S-¡m-À) stakeholders - KpW-t`m-àm-¡Ä

41

Stale cheque - Ime-l-c-W-s¸« sN¡v Stamp paper - ap{Z-]{Xw Standard cost - am\Ihybw Standard ratio - am\Im\p-]mXw Standardisation - \ne-hmch¡-cWw State Consumer Commission - kwØm\ D]-t`màr -k-anXn Statement of affairs method - BkvXn_m[yXmhnhc ]«nIcoXn Statement of affairs - apX IS-¸«nI/BkvXn-þ_m-[y-Xm-]«nI Statement of profit and loss ratios - em`þ\jvS A\p-]mX]{XnI Statement of profit and loss - em`þ\jvS]{XnI Statement-in-lieu-of-prospectus - Øm]-\-hn-hc-]-{Xn-Ibv¡p ]Ic-am-bpÅ tcJ

Statutory disclosure - \nb-a-]-c-amb shfn-s¸-Sp-¯Â Stewardship function - taÂt\m«IÀ¯hyw Stock broker - HmlcnZÃmÄ Stock exchanges - Hmlcnhn]-W\ tI{μw/Hml-cn-¡t¼mfw Stock market reaction - Hmlcnhn]-Wn-bpsS {]Xn-I-cWw Stock valuation - \o¡n-bn-cp¸pNc-¡nsâ hne-\nÀWbw Stock-in-trade - \o¡n-bn-cn¸pNc¡v/_m¡nNc¡v Straight line method - EPp-tcJmcoXn Strategy - X{´w Sub-mortgage - D]-]-Wbw Subordinate clause - D]-h-Ip¸v/IogvhIp¸v Subscribed capital - kzoI-cn-¡-s¸« Hmlcn-aq-e-[\w Subscribed share capital - hmKvZ¯ Hml-cn-aq-e-[\w Subscription - hcn-kwJy Subsidiary company - A\p-_Ô I¼\n/B{inX I¼\n Succession - ]n´p-SÀ¨m-h-Imiw Sunday expenses - A\m-a¯v sNe-hp-IÄ/]e-h-I-s¨-e-hp-IÄ Sundry receipts - NnÃdhc-hn-\-§Ä Sunk capital - \naáaqe-[\w Super profit - A[nIem`w Supervision - taÂt\m«w Supervisory management - taÂt\m« `c-W-\nÀhlWw Suppliers - Akw-kvIrXhkvXp-¡Ä \ÂIp-¶-hÀ/hnX-c-W-

¡mÀ Supply of loanable funds - hmbv]\n-[n-bpsS {]Zm\w Surety - Pmayw \n¡p-¶-bmÄ/Pmayw Surplus - an¨w/A[nIw Sustainable development - kpØnchnI-k\w SWOT analysis - iàn-þ-ZuÀ_eyhni-I-e\w Synthetic industry - kwtbmPnXhyhkmbw Table A - I¼-\n-I-fpsS kw£n]vX hyhØm

]{XnI/tS_nÄ F Table of contents - DÅ-S-¡-¸-«nI Tally - Xpey-am-¡Â/H¯p-h-cÂ

42

Tax assessment - \nIpXn\nÀWbw Tax concession - \nIpXnbnfhv Tax Deducted at Source (TDS) - Dd-hn-S-¯n Ingn-¡p¶ \nIpXn Tax on capital gains - aqe-[-\-t\«\nIpXn Tax on luxuries - BUw-_c\nIpXn Tax planning - \nIpXnbmkq-{XWw Tax rates - \nIpXn\nc-¡p-IÄ Tax subsidy - \nIpXnIngnhv Taxable income - \nIpXn Npa-¯m-hp¶ hcp-am\w taxation policy - \nIpXn\bw Technical sanction - kmt¦-Xn-Im-\p-aXn Technology based services - kmt¦-XnIm[n-jvTnX tkh-\-§Ä Technology up-gradation - kmt¦-XnI\ho-I-cWw Temporary lien - Xm¡m-enIemhWw Tender - ZÀLmkv Tenure of debentures - IS-¸-{X-§-fpsS Imem-h[n Term deposit - \nÝn-X-Ime\nt£]w Terms of contract - IcmÀhyh-Ø-IÄ Territory based divisional structure - tZi-]-c-amb kwL-S-\m-kw-hn-[m\w/{]tZ-im-[n-

jvTnX kwLS\mkwhn-[m\w Tertiary industry - XrXobhyh-kmbw Three level channel - {XnXeNm\Â Time deposit - \nÝn-X-Ime\nt£]w Time series analysis - ka-b-t{iWohni-I-e\w/Ime-t{iWohni-I-e\w Time study - kab]T\w Time wages - ka-bm-\p-krXthX\w Title deed - AhIm-i{]amWw/]«bw/t]cm-[mcw/Ah-Im-i-

]{Xw Top management - D¶-X-Xe`cWw Total assets to debt ratio - sam¯BkvXn hmbv]m\p-]mXw Total assets - BsI BkvXn-IÄ/sam¯w BkvXn-IÄ Total cost - sam¯hybw/BsI sNehv Total creditors account - ]Ww sImSp-¡m-\p-Å-h-cpsS sam¯¡W¡v Total debtors account - ]Ww Xcm-\pÅ-h-cpsS sam¯¡W¡v Total liabilities - BsI-bpÅ _m[y-X-IÄ/sam¯w _m[y-X-IÄ Trade associations - hym]mckwL-S-\-IÄ Trade barrier - hym]mcXSÊw Trade block - hym]-mckwLw Trade depression - hym]m-c-amμyw Trade discount - hym]mc¡ngnhv Trade expenses - hym]mcs¨e-hp-IÄ Trade fair - hym]mctaf Trade mark - hym]m-c-ap{Z/hmWn-Py-Nn-Ów

Trade payable turnover - A[ÀaW hnäp-h-chv Trade receivable turnover - EW-Zm-bI hnäp-h-chv Trade receivables - I¨-hS D¯-aÀWÀ/EW-Zm-b-IÀ

43

Trade unions - sXmgnÂkwL-S-\-IÄ/sXmgn-emfnkwL-S-\-IÄ Trade - I¨-hSw Trading accounts - hym]mc¡W-¡p-IÄ Trading and manufacturing account - hym]mcþD¸m-Z\¡W¡v Transaction - CS-]mSv (]Wtam AXnsâ aqey-ap-Å-htbm

tkh-\tam ssIam-dp¶ {]{Inb) Transfer deed - ssIamä{]amWw Transferability of shares - Hmlcnss¡amä£aX Treasury bill - JP-\mhv hn\n-a-b-]{Xw/{Sjdn _n Treasury deposit receipt - JP-\mhv \nt£]]{Xw/{Sjdn \nt£]ckoXv Trend analysis - {]h-WXmhni-I-e\w Trend percentage - {]h-WXm\p-]mXw Trial balance - injvS-]{Xw Trustees - c£m-[n-Imcn Turn over ratios - hnäp-h-chv A\p-]m-X-§Ä Turnover - hnäp-h-chv Two level channel - ZznXeNm\ Ultra vires - A[nImc]cn-[n-¡-¸p-d-¯pÅ/

A[n-Im-cm-Xo-X-amb Uncalled capital - hnfn-s¨Sp¡m¯ aqe-[\w Under subscription - Ipdª At]£ e`n-¡Â Under valuation - hne-Ip-d-¨p-Im-Wn-¡-Â/Ipdª- hn-e-bn-SÂ Undischarged insolvents - Ahn-apà \nÀ[\À/Hgn-hm-¡-s¸-Sm¯ \nÀ[-\À Unearned income - A\mÀPnXhcp-am\w Unfair trade practices - A\ymb-hym-]m-c-hr¯n/I]S-I-¨-h-S-k-{¼-Zmbw Unforeseen charges - Ahn-Nm-cnXs¨ehv/ap³Iq-«n ImWm¯ sNehv Uniform cost - GIcq]hne Unissued capital - Cd¡m¯ aqe-[\w Unitary tax system - GI\nIpXn]²Xn Unity of command - BÚm sFIyw Unity of direction - amÀK-\nÀtZssiIyw Universal validity - kÀhtemIkm[pX Unlimited companies - A¢n]vXI¼-\n-IÄ Unlimited liability - A¢n]vX_m[yX/¢n]vX-s¸-Sp-¯n-bn-«n-Ãm-¯

_m[yX Unloading charge - Nc-¡n-d-¡p-Iqen Unpaid calls - Xh-W-b-ShpIpSn-ÈnI Unrecorded assets - tcJ-s¸-Sp-¯m¯ BkvXn-IÄ Unrecorded liability - tcJ-s¸-Sp-¯m¯ _m[y-X-IÄ Unsecured debentures - CuSn-Ãm¯ IS-¸-{X-§Ä Unsecured loan - CuSn-Ãm¯ hmbv] Unsecured promissory note - CuSn-Ãm¯ hmKvZ-¯-]{Xw Unsubscribed capital - Gsä-Sp-¡m¯ aqe-[\w Urbanization - \K-c-h¡-cWw Usage of trade - hym]m-c-h-g¡w Usury - A\ymb¸eni

44

Utmost good faith - D¯-a-hn-izmkw Valid contract - km[p-X-bpÅ IcmÀ Validation of acts and rules - \nb-a-§-fp-sSbpw N«-§-fp-sSbpw km[q-I-cWw Valuation of goodwill - kÂt¸-cvaqeyw IW-¡m-¡Â Value added products - aqey-hÀ[nX D¸-¶-§Ä Value added services - aqey-hÀ[nXtkh-\-§Ä Variable costs - AØncs¨e-hp-IÄ Vending machine - hn¸\b{´w Vendor of property - hkvXp hn¡p-¶-bmÄ Vendors - hn¡p-¶-bmÄ Verbal agreement - hm¡m IcmÀ Vernacular language - {]mtZinI`mj Vertical analysis - ew_-hn-i-I-e\w/Ip¯s\bpÅ hni-I-e\w Vertical axis - Ip¯-s\-SpÅ A¨p-X−v/ew_m£w Vertical format - Ip¯-s\-bpÅ amXrImcq]w Vertical line - ew_-tcJ Vice versa - t\sc-a-dn¨v Vicious circle - ZqjnXhebw Village industries - {KmaoWhyh-km-b-§Ä Visual publicity - Zriy-{]-NmcWw Vocational education - sXmgn-e-[n-jvTnXhnZym-`ymkw Vocational training - sXmgn-e-[n-jvTnX]cn-io-e\w Void ab initio - Bcw-`-¯nte Akm-[p-hmb Volume of credit - IS¯nsâ -hym]vXn

Voting rights - k½-Xn-Zm\mh-Imiw Voucher - ]äpNo«v Wager - ]´bw Warehouse - ]−-I-ime/]m−-I-ime/kw`-c-W-ime Warehousing - ]m−nI-imebn kq£n¡Â Warranty - Pmay-]{Xw/Dd¸v Water cess - shÅ-¡cw Wealth - k¼¯v/kz¯v Wear and tear - tXbvam\w Weighted average profit method - {]map-Jy-i-cm-icn em`coXn White paper - [h-f-]{Xw whole sale price - sam¯-hn¸-\-hne wholesale dealer - sam¯-hym-]mcn wholesale merchant - sam¯-¡-¨-h-S¡mc³ Wholesale trade - sam¯¡¨-h-S-w Will - Hky¯v/hn¸{Xw Winding up - AS-¨p-]q-«Â/kam-]\w Window dressing - bYmÀYØnXn shfn-hm¡mXncn-¡Â Withdrawal form - ]Ww ]n³h-en-¡Â]{Xw Without encumbrances - _m[y-X-I-fn-ÃmsX Work study - tPmen]T\w/sXmgnÂ]T\w

45

Work to rule - N«-¸Sn tPmen-sN-¿Â Working arrangement - tPmen-{I-ao-I-cWw Working capital turnover ratio - {]hÀ¯\aqe-[\ hnäp-h-ch\p-]mXw Working capital - {]hÀ¯\aqe-[\w Working partner - {]hÀ¯-\-]-¦mfn Work-in-progress - A]qÀW D¸¶-§Ä World Trade Organization (WTO) - temI -hym-]mckwL-S\ Write off bad debts - In«m-¡Sw Fgp-Xn-¯-ÅpI Written agreement - tcJm-aq-e-apÅ DS-¼Sn Written Down Value (WDV) Method - Ipd-hp-h¶ hne-bpsS ASn-Øm-\-¯n-epÅ

aqey-tim-j-W-\nÀW-b-coXn Zeal - DÂkmlw Zero coupon rate debentures - \nc¡pclnX IS-¸-{X-§Ä