Profit and Loss (लाभ और हानि) In Hindi
लाभ और हानि (Profit and Loss) एक महत्वपूर्ण व्यावसायिक अवधारणा है जो किसी व्यवसाय में आय और व्यय के बीच अंतर को दर्शाती है। यह किसी व्यवसाय की सफलता या असफलता का मूल्यांकन करने के लिए महत्वपूर्ण है।
लाभ (Profit): किसी उत्पाद को उसके लागत मूल्य से अधिक पर बेचने पर प्राप्त राशि.
हानि (Loss): उत्पाद को उसके लागत मूल्य से कम पर बेचने के बाद विक्रेता जो राशि खर्च करता है उसे हानि के रूप में वर्णित किया जाता है.
लागत मूल्य Cost Price (CP): वह मूल्य जिस पर कोई वस्तु खरीदी जाती है, उसे क्रयमूल्य (C.P.) कहा जाता है।
विक्रय मूल्य Selling Price (SP): वह मूल्य जिस पर कोई वस्तु बेंची जाती है, उसे विक्रयमूल्य(S.P.) कहा जाता है।
Profit and Loss In English
Profit and Loss (P&L) is a crucial concept in business that reflects the difference between a business’s income and expenses over a specific period. It serves as a critical indicator of a business’s success or failure.
Profit(P): The amount gained by selling a product with more than its cost price.
Loss(L): The amount the seller incurs after selling the product less than its cost price is mentioned as a loss.
Cost Price (CP): The price at which an article is purchased is called its cost price (C.P.)
Selling Price (SP): The price at which the article is sold is called its selling price (S.P.)
Calculating Profit and Loss:
Profit:
Selling Price – Cost Price
(Selling Price – Cost Price) / Cost Price x 100 (percentage)
Loss:
Cost Price – Selling Price
(Cost Price – Selling Price) / Cost Price x 100 (percentage)
Key Concepts:
1. Marked Price: The price displayed for a good or service before discounts.
2. Cost Price (CP): It refers to the price at which an item is bought in the market. For example, if Sumit purchased a pen for Rs. 15, then here the cost price of that pen will be Rs. 15. It is expressed as C.P.
3. Selling Price (SP): It refers to the price at which an item is sold in the market. For example, if Sumit sold the pen for Rs. 20, then here the selling price of the pen will be Rs. 20. It is expressed as S.P.
4. Profit: Occurs when the selling price is greater than the cost price. (Formula: Profit = Selling price – Cost price)
5. Loss: Occurs when the cost price is greater than the selling price. (Formula: Loss = Cost price – Selling price)
6. Discount: A reduction in the marked price. (Formula: Discount = Marked Price – Selling Price)
7. Value Added Tax (VAT): A tax levied on goods and services.
Marked Price Formula (MP)
This is basically labelled by shopkeepers to offer a discount to the customers in such a way that,
- Discount = Marked Price – Selling Price
- Discount Percentage = (Discount/Marked price) x 100
Example
Question: When the marked price labelled on an item is Rs. 260 and there is a 20% discount offer on it, then it implies that the customer can purchase the item at the following rate:
20% discount on marked price = (20/100) × 260
Discount offered = Rs. 52
Hence Selling Price = Marked Price – Discount
Selling Price = 260 − 52 = 208
Profit and Loss Formulas
Now let us find the profit formula and loss formula.
The profit or gain is equal to the selling price minus the cost price.
Loss is equal to the cost price minus the selling price.
- Profit or Gain = Selling price – Cost Price
- Loss = Cost Price – Selling Price
The formula for the profit and loss percentage is:
- Profit percentage (P%) = (Profit /Cost Price) x 100
- Loss percentage (L%) = (Loss / Cost price) x 100
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