INSTALLMENT SALES (B.Com Part - II) Lecture # 1:
Installment sales ka matlab hai k company apni merchandise cash ya udhar pe sale karne k bajaye installments (qiston) pe sale karti hai. Bohat si examples apki daily life mein mojod hein like motor bikes, electronic items, flats, etc. yeh sab installments pe sale kiye jate hein. Jab company installment pe merchandise sale karti hai to paise usi waqt nahi milte balke qiston pe milte hein. Merchandise ki total sales value mein se company kuch amount usi waqt customer se le leti hai jis ko down payment kaha jata hai aur baqi jo amount reh jata hai wo qiston pe receive karti hai usay installments kaha jata hai.
For example:
Sales Rs.50,000.
Installment sales ka matlab hai k company apni merchandise cash ya udhar pe sale karne k bajaye installments (qiston) pe sale karti hai. Bohat si examples apki daily life mein mojod hein like motor bikes, electronic items, flats, etc. yeh sab installments pe sale kiye jate hein. Jab company installment pe merchandise sale karti hai to paise usi waqt nahi milte balke qiston pe milte hein. Merchandise ki total sales value mein se company kuch amount usi waqt customer se le leti hai jis ko down payment kaha jata hai aur baqi jo amount reh jata hai wo qiston pe receive karti hai usay installments kaha jata hai.
For example:
Sales Rs.50,000.
