Powerpoint presentation

1. welcome

2. 1.Business transactions
The dealings of a business man with
an external party, which have an impact on
his business and can be expressed in
monetary terms is called business
transactions.

3. Cash or any valuable owned by the
business that can be converted into
cash or any thing beneficial to the
future operation of business can be

4. CAPITAL
IT IS THE INVESTMENT
MADE BY THE OWNERS
IN THE BUSINESS. IT IS
GENERALLY TERMED AS
OWNERS EQUITY OR
NETWORTH.

5. LIABILITIES
IT IS THE OBLIGATIONS OR
DEBT PAYABLE BY THE
ENTERPRISE IN THE FUTURE
IN THE FORM OF MONEY OR
GOODS.

6. DRAWINGS
WITHDRAWAL OF
CASH OR GOODS BY
THE OWNER FROM
THE BUSINESS FOR
HIS PERSONAL USE

7. creditorsCCc
Creditors are persons or
entities to whom the
business owes on account of
credit purchases made.

8. sales
Sales represents total revenue
earned by a business through
sale of goods and services to
customers. Sales include cash
sales and credit sales.

9. •Revenue represents the amount a
business earns through sale its
products or providing services to
customers
•Other items of revenue are rent
received, interest received, dividend
received , fees, commission etc;

10. Thank you