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A debit note or debit memorandum (or debit memo) is a commercial document, common in business to business (B2B) transactions, that either buyers or sellers may use regarding the amount due for a sale of goods or services. [1] Debit note acts as the Source document to the Purchase returns journal. [2]
Hindustani, the lingua franca of Northern India and Pakistan, has two standardised registers: Hindi and Urdu.Grammatical differences between the two standards are minor but each uses its own script: Hindi uses Devanagari while Urdu uses an extended form of the Perso-Arabic script, typically in the Nastaʿlīq style.
A purchase returns journal (also known as returns outwards journal/purchase debits daybook) is a prime entry book or a daybook which is used to record purchase returns.In other words, it is the journal which is used to record the goods which are returned to the suppliers.
Notes: ɸ-(y)ā denotes that when the verb root ɸ ends in a vowel, the consonant -y- is added, else it isn't. The participles which do not end in the vowel ā in their masculine singular form are cannot be declined according to gender or number, for example, the oblique infinitive and the progressive participle end in the vowel -e and hence ...
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Note: The pronoun इस (is) which is the oblique case of the nominative demonstrative pronoun यह (yah) can be translated as he , she , it , and this . The postpositions which end in the vowel ा (-ā) (which are the genitive and semblative postpositions) can further decline according to gender, number, and grammatical case of the noun it ...
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The modern double entry system was likely a direct precursor of the first European adaptation many centuries later. [4] The first known use of the terms "debit" and "credit" occurred in the Venetian Luca Pacioli's 1494 work, Summa de Arithmetica, Geometria, Proportioni et Proportionalita (A Summary of Arithmetic, Geometry, Proportions and Proportionality).