Modern or Parlance (US) Stale/Old or British (UK)

Meaning in Bengali

(-)
(.) (.)
1 Accounts Receivable- Sundry Debtors
2 Accounts Payable -Sundry Creditors
3 Notes Receivable- Investment, Bills Receivable and
so on ,
4 Notes Payable Loan, Bills Payable and so on ,

5 Bonds Payable- Debentures
6 Common Stock / Capital Stock Ordinary / Equity
Share
7 Stockholder- Shareholder
8 Merchandise Goods
9 Merchandising Organization -Trading Organization
( - )

10 Inventory/Merchandise Inventory -Unsold Stock

11 Ending Inventory- Closing Stock

12 Beginning Inventory- Opening Stock
13 Sales on account -Credit Sales
14 Purchase on account- Credit Purchase
15 Freight in / Transportation in Carriage in /

16 Freight out / Delivery Export / Trans. Out Carriage
out / Carriage outward /
17 Accumulated Depreciation- Depreciation Reserve

18 Uncollected Accounts / Bad Debts Exp. Bad Debts
/
19 Allowances for Doubtful Accounts Provision for bad
debts/ -bad debts reserve /
20 Office Supplies- Office Expense /

21 Supplies -Stationery /
22 Unexpired Expense -Prepaid Expense /

23 Expense Payable -Outstanding Expense
24 Unearned Revenue -Income Received in Advance
/ ( )
25 Interest Revenue -Interest Received
26 Interest Expense Interest Paid
27 Interest Payable- Interest due / Outstanding Interest

28 Interest Receivable -Interest Accrued (Syn:
Receivable)
29 Utilities Expense- Rates and Taxes
30 Purchase Discount- Discount Received /
( )
31 Sales Discounts- Discount Allowed /
( )

32 Trade Discount / Quantity Discount Discount on

Purchase / Dis. On Sales / (
)
33 Mortgage Payable- Mortgage Loan
34 Equipments Furniture, Fixture, Fittings, Machinery

35 PPE/ Plant Asset- Fixed Asset
36 Sales Journal Sales Day Book /
37 Purchase Journal- Purchase Day Book /

38 Assumptions Principles/ Assumptions Accounting

-Concept & Conventions /

39 Work Sheet- Work Sheet ( No Difference)

40 Drawing / Withdrawals- Drawings
41 Amortization- Write off
42 Financial Statements- Final Accounts

43 income Statement/ Income Summary- Trading and

Profit and Loss Account -
44 Owner's Equity- Proprietorship
45 Owner's Equity Statement -Capital Accounts
/
46 Retained Earning- Bal. of Profit and Loss
Appropriation A/c /
47 Retained Earnings- Statement Profit and Loss
Appropriation Account / -
48 Net Income- Net Profit