Featured Post

TNTET 2017 BREAKING NEWS

TNTET 2017 BREAKING NEWS | ஆசிரியர் தகுதித்தேர்வு நடத்த அனைத்து ஏற்பாடுகளும் தயார்...ஓரிரு நாட்களில் முறையான அறிவிப்பு வெளியாகிறது...| விண்ண...

Sunday, January 20, 2013

Basic concept of accounting


Basic concept of accounting


Accounting: It is an art of recording, classifying and summarizing in significant manner and in terms of money, transactions and events which are of financial character and interpreting the results thereof.

Business transaction: A business transaction is “The movement of money and money’s worth form one person to another”. Or exchange of values between two parties is also known as “Business Transaction”.

Purchase:        A purchase means goods purchased by a businessman from suppliers.

Sales:               Sales is goods sold by a businessman to his customers.

Purchase Return or Rejection in or Outward Invoice:         Purchase return means the return of the full or a part of goods purchased by the businessman to his suppliers.

Sales Return or Rejection out or Inward Invoice:    Sales return means the return of the full or a part of the goods sold by the customer to the businessman.

Assets: Assets are the things and properties possessed by a businessman not for resale but for the use in the business.

Liabilities:       All the amounts payable by a business concern to outsiders are called liabilities.

Capital:           Capital is the amount invested for starting a business by a person.

Debtors:          Debtor is the person who owes amounts to the businessman.

Creditor:         Creditor is the person to whom amounts are owed by the businessman.

Debit:              The receiving aspect of a transaction is called debit or Dr.

Credit:                        The giving aspect of a transaction is called credit or Cr.

Drawings:       Drawings are the amounts withdrawn (taken back) by the businessman from his business for his personal, private and domestic purpose. Drawings may be made in the form cash, goods and assets of the business.

Receipts:         It is a document issued by the receiver of cash to the giver of cash acknowledging the cash received voucher.

Account:         Account is a summarized record of all the transactions relating to every person, every thing or property and every type of service.

Ledger:           The book of final entry where accounts lie.

Journal entries:          A daily record of transaction.

Trail Balance: It is a statement of all the ledger account balances prepared at the end of particular period to verify the accuracy of the entries made in books of accounts.

Profit: Excess of credit side over debit side.

Profit and loss account:          It is prepared to ascertain actual profit or loss of the business.

Balance Sheet:            To ascertain the financial position of the business. It is a statement of assets and liabilities.
Types of accounts

Personal account:       Personal accounts are the accounts of persons, firms, concerns and institutions which the businessmen deal.

Principles:                                           Debit the receiver
                                                            Credit the giver


Real Account:             These are the accounts of things, materials, assets & properties. It has physical existence which can be seen & touch.
 Ex. Cash, Sale, Purchase, Furniture, Investment etc.

Principles:                                           Debit what comes in
                                                            Credit what goes out

Nominal account:       Nominal account is the account of services received (expenses and Losses) and services given (income and gain)
Ex. Salary, Rent, Wages, Stationery etc.

Principles:                                           Debit all expense/losses
                                                            Credit all income/ gains
Tally 7.2
Tally is a complete business solution for any kind of Business Enterprise. It is a full fledged accounting software.

Procedure for creating company in Tally
           
            Double click on Tally icon on desktop. Alt+F3 Company info-Create company.

Accounts Only: To maintain only the financial accounts of the company. Inventory (stock) management is not involved in it.

Account with Inventory:      This is the default option, which allows maintaining both the financial account of the company as well as the inventory of the company.

Select Company:       We can choose the company which is already created.
Shortcut key - F1.

Shut Company:         It is used to close the company which is opened. Shortcut key - Alt+F1.

Alter:              It is used to make alterations in the company creation like name, date, maintain etc.

Quit:            Exits from Tally. 1. Click on quit button.
                                                      2. Esc, Esc, Esc and enter.
                                                      3. Ctrl+Q

Short cut keys


Alt+F3                        Company information menu

Enter                           To accept information typed into a field.
                                    To accept a voucher or master.
                                    To get a report with further details of an item in a report.

Esc                              To remove what has been typed into a field.
                                    To exit a screen.

                                    To indicate you do not want to accept a voucher or master.

Ctrl+A                         To accept a form wherever you use the key combination the screen or report will be accepted as it is on this screen.

Ctrl+Q                         It quits the screen without making any changed to it.

Alt+C                          To create a master at a voucher screen.
When working within an amount field presses Alt+C to act as a calculator.

Alt+D                          To delete a voucher.
                                    To delete a master.


Ctrl+Enter                   To alter a master while making an entry or viewing report.

F2                                Date

Alt+F2                        Change period

Alt+F1                        To see detail

F11                              Features company

F12                              Configuration options are applicable to all the companies in a data directory.

Ctrl+N             Calculator screen.

Ctrl+V             Voucher mode (Cr. Dr)
                                    Invoice mode (name of item, rate, quantity, and amount)
Gateway of tally-Accounts info-Group
Bank account                                                                    Bank  Account
Bank Od account                                                              Branch/division
Capital account                                                                 Cash in hand
Current asset                                                                     Current liability
Deposit                                                                              Direct expenses
Direct income                                                                    Indirect expense
Indirect income                                                                 Duties and tax
Fixed asset                                                                                    Investment
Loans and advance                                                           Loan (liability)
Miscellaneous expenses                                                    Provisions
Retained earning                                                               Reserves and surplus
Purchase account                                                              Sales account
Secured loan                                                                     Stock in hand 
Sundry debtor’s                                                                Sundry creditors
Suspense                                                                           Unsecured account
Meaning:

Current asset:           
It is converted into cash with in a year. Ex. Bills receivable

Direct expenses:        
These are the expenses which are directly related to manufacturing of goods.
Ex. Wages, factory rent, heating, lighting etc

Indirect expense:      
These are the expenses which are indirectly related to manufacturing of goods.
Ex. Salary, rent, stationery, advertisement, printing

Depreciation:                         Decrease the value of the asset.         

Sundry debtors:                    The person who is the receiver or customer

Sundry creditors:      The person who gives or supplier.

Expenses Outstanding or Unpaid expenses or Expenses due:
            Expenditure incurred during current year but the amount on which is not yet paid. (Added to the expenditure on the debit side and entered on the liability side.)

Income received in advance or Income received but not earned
            Income received during the current year but not earned or a part of which relates to the next year. (Deducted form the concerned income on the credit side and entered on the liability side)



Prepaid advance or Expenses or Prepaid expenses
            Expenditure paid during current year but not incurred or a part of which relates to the next year is called expenditure prepaid. (Deducted form the concerned expenditure on the debit side and entered on the assets side)

Income outstanding or income earned but not received or Income accrued
            Income outstanding means income earned during the current year but the amount on which is not yet received (added to the concerned income on the credit side and entered on the asset side)

Gateway of Tally-Accounts info-ledger-create

Ledger
Group
Opening stock
Stock in hand
Purchase
Purchase account
Purchase return
Purchase account
Fright charges
Direct expenses
Carriage inwards or Purchases
Direct expenses
Cartage and coolie
Direct expenses
Octroi
Direct expenses
Manufacturing wages
Direct expenses
Coal, gas, water
Direct expenses
Oil and fuel
D
irect expenses
Factory rent, insurance, electricity, lighting and heating
Direct expenses
Sales
Sales account
Salary
Indirect expenses
Postage and telegrams
Indirect expenses
Telephone charges
Indirect expenses
Rent paid
Indirect expenses
Rates and taxes
Indirect expenses
Insurance
Indirect expenses
Audit fees
Indirect expenses
Interest on bank loan
Indirect expenses
Interest on loans paid
Indirect expenses
Bank charges
Indirect expenses
Legal charges
Indirect expenses
Printing and stationery
Indirect expenses
General expenses
Indirect expenses
Sundry expenses
Indirect expenses
Discount allowed
Indirect expenses
Carriage outwards or sales
Indirect expenses
Traveling expenses
Indirect expenses
Advertisement
Indirect expenses
Bad debts
Indirect expenses
Repair renewals
Indirect expenses
Motor expenses
Indirect expenses
Depreciation on assets
Indirect expenses
Interest on investment received
Indirect income
Interest on deposit received
Indirect income
Interest on loans received
Indirect income
Commission received
Indirect income
Discount received
Indirect income
Rent received
Indirect income
Dividend received
Indirect income
Bad debts recovered
Indirect income
Profit by sale of assets
Indirect income
Sundry income
Indirect income
Loan from others
Loan Liabilities
Bank loan
Loan  Liabilities
Bank overdraft
Bank OD
Bills payable
Current Liabilities
Sundry creditors
Sundry creditors
Mortgage loans
Secured loans
Expense outstanding
Current Liabilities
Income received in advance
Current Liabilities
Other liabilities
Current  Liabilities
Capital
Capital account
Drawings
Capital account
Cash in hand
Cash in hand
Cash at bank
Bank account
Fixed deposit at bank
Deposit
Investments
Investments
Bills receivable
Current asset
Sundry debtors
Sundry debtors
Closing stock
Stock in hand
Stock of stationery
Current asset
Loose tools
Fixed asset
Fixtures and fittings
Fixed asset
Furniture
Fixed asset
Motor vehicles
Fixed asset
Plant and machinery
Fixed asset
Land and building
Fixed asset
Leasehold property
Fixed asset
Patents
Fixed asset
Goodwill
Fixed asset
Prepaid expenses
Current asset
Income outstanding
Current assset

Trading account: Buying and selling of goods.

Dr.                     Receiving aspect                                                                    Giving aspect    Cr.
Direct expenses
Amount
Direct Income
Amount
To
Opening stock
xxx
By
Sales
xxx
To
Purchases
xxx
By
(-)Sales return
xxx
To
(-)purchase return
xxx
By
Closing stock
xxx
To
Freight charges
xxx



To
Cartage and coolie
xxx



To
Lorry hire
xxx



To
Manufacturing expenses
xxx



To
Wages
xxx



To
Factory rent, fuel power
xxx



To
Gross profit (transfer to profit and loss account)
xxx




To Profit and loss account: Actual profit and loss of the business
Indirect expenses or payments
Amount

Indirect income or receipts
Amount
To
Salary
xxx
By
Gross profit
xxx
To
Postage and Telegram
xxx
By
Interest on investment received
xxx
To
Telephone charges
xxx
By
Interest on deposit received
xxx
To
Rent paid
xxx
By
Interest on loans received
xxx
To
Rate and taxes
xxx
By
Discount received
xxx
To
Insurance paid
xxx
By
Discount received
xxx
To
Interest on bank loan
xxx
By
Rent received
xxx
To
Bank charges
xxx
By
Bad debts received
xxx
To
Printing and stationery
xxx
By
Net loss
xxx
To
Discount allowed
xxx



To
Advertisement




To
Carriage outward (sales)




To
Depreciation on assets




To
General expenses




To
Traveling




To
Bad debts




To
Net profit






Balance sheet: Actual financial position

Liabilities
Amount
Assets
Amount
Bank loan
xxx
Cash in hand
xxx
Bank overdraft
xxx
Cash at bank
xxx
Bills payable
xxx
Fixed deposit at bank
xxx
Sundry creditors
xxx
Investments
xxx
Expenses outstanding
xxx
Bills receivable
xxx
Capital
xxx
Sundry debtors
xxx
(-)drawings
xxx
Closing stock
xxx
Net profit
xxx
Stock of stationery
xxx


Furniture
xxx


Plant machinery
xxx


Land and building
xxx


Motor vehicles
xxx


Prepaid expenses
xxx


Income outstanding
xxx

Alt+F3 Company Creation
Gateway of tally-Accounting voucher

F4        Contra:            Records funds transfer between cash and bank accounts.
                                    Deposit into bank or Opened bank account   Cr. Cash
                                                                                                                        Dr. Bank
                                    Withdraw form bank                                      Cr. Bank
                                                                                                                        Dr. Cash
F5        Payment:         Record all bank and cash payments.
                                    Paid or Give                            Dr.
                                                                                                Cr. Cash/bank (in case cheque)
F6        Receipt:           Records all receipts into bank or cash accounts.
                                    Received or Borrow or Take   Cr.
                                                                                                Dr. Cash/bank (in case cheque)
F7        Journal:            Records adjustments between ledger accounts.
F8        Sales:               Records all sales.
                                                                                                Dr. Cash/party (incase of credit-party)
                                                                                                Cr. Sales
F9        Purchase:         Records all purchase.
                                                                                                Cr. Cash/party (incase of credit-party)                                                                                                           Dr. Purchase


Journalize the following transactions

1.      Commenced business with cash Rs.10, 000.                               
2.      Deposit into bank Rs. 15,000                                                      
3.      Bought office furniture Rs.3,000                                                
4.      Soled goods for cash Rs.2,500                                        
5.      Purchased goods form Mr X on credit Rs.2,000
6.      Soled goods to Mr Y on credit Rs.3,000
7.      Received cash form Mr. Y on account Rs.2,000
8.      Paid cash to Mr X Rs. 1,000
9.      Received commission Rs. 50
10.  Received interest on bank deposit Rs. 100
11.  Paid into bank Rs. 1,000
12.  Paid for advertisement Rs.500
13.  Purchased goods for cash Rs. 800
14.  Sold goods for cash Rs. 1,500
15.  Paid salary Rs. 500

Gateway of tally-Account info-Ledger-Create
Gateway of tally – Accounting voucher
Sl.No
Key
Voucher
Ledger
Group
Type of account
Principles
Amount
1
F6
Receipt
Cr. Capital
Capital account
Personal
Giver
10,000
Dr. Cash
Cash in hand
Real
Comes in
10,000
2
F4
Contra
Cr. Cash
Cash in hand
Real
Goes out
15,000
Dr. Bank
Bank account
Real
Comes in
15,000
3
F5
Payment
Dr. Office furniture
Fixed asset
Real
Comes in
3,000
Cr. Cash
Cash in hand
Real
Goes out
3,000
4
F8
Sales
Dr. Cash
Cash in hand
Real
Comes in
2,500
Cr. Sales
Sales account
Real
Goes out
2,500
5
F9
Purchase
Cr. X
Sundry creditor
Personal
Giver
2,000
Dr. purchase
Purchase account
Real
Comes in
2,000
6
F8
Sales
Dr. Y
Sundry debtors
Personal
Receiver
3,000
Cr. Sales
Sales account
Real
Goes out
3,000
7
F6
Receipt
Cr. Y


Giver
2,000
Dr. cash
Cash in hand
Real
Comes in
2,000
8
F5
Payment
Dr. X


Receiver
1,000
Cr. Cash
Cash in hand
Real
Goes out
1,000
9
F6
Receipt
Cr. commission
Indirect income
Nominal
Credit all income
50
Dr. cash
Cash in hand
Real
Comes in
50
10
F6
Receipt
Cr. Interest on bank deposit
Indirect income
Nominal
Credit all income
100
Dr. Bank
Bank account
Real
Comes in
100
11
F4
Contra
Cr. Cash
Cash in hand
Real
Goes out
1,000
Dr. Bank
Bank account
Real
Comes in
1,000
12
F5
Payment
Dr. Advertisement
Indirect expenses
Nominal
Debit all expenses
500
Cr. Cash
Cash in hand     
Real
Goes out
500
13
F9
Purchase
Cr. Cash
Cash in hand
Real
Goes out
800
Dr. purchase
Cr cash
Purchase account
Real
Comes in
800
14
F8
Sales
Dr. cash
Cash in hand
Real
Comes in
1,500
Cr. Sales
Sales account
Real
Goes out
1,500
15
F5
Payment
Dr. salary
Indirect expense
Nominal
Debit all expenses
500
Cr. Cash
Cash in hand
Real
Goes out
500
To view-         Gateway of tally-Accounts info-Ledger-Multiple ledger Alter-All items     (for ledger)
                        Gateway of tally-Display-Day book-Alt+F1 (to see detail)               (Accounting Voucher)




Inventory information

Alt+F3 Company creation-Maintain-Accounts with inventory
Gateway of Tally-Inventory information-Unit of measure
Gateway of tally –Inventory information-Godown
Gateway of tally-Inventory information-Stock group
Gateway of tally – Inventory information-Stock item

To View
Gateway of tally-Display-Day book-Alt+F2 (change period) Alt+F1 (to see detail)                       or
Gateway of tally-Stock summary

1. On 1-4-06 Raman commenced business with cash of Rs. 25,00,000. He further introduced Land and    Building costing Rs. 30,000, Plant and Machinery costing Rs. 25,000 and furniture and fixture costing Rs. 36,000.

2. On 2-4-06 Purchased Vehicle and Patents Rs. 20,000 and Rs. 15,000.

3. On 5-4-06 He deposited Rs. 1, 00,000 into Canara Bank.

4. On 6-4-06 Purchased from Cadbury Company
            500      5 Stars @  Rs. 5                      1000    Cadbury @ Rs. 5       
            100      Kit kat @ Rs. 4                       200      Dairy milk @ Rs. 7

5. On 10-4-06 Purchased from Paras
500            Moov @ Rs. 20
500            D’Clod @ Rs. 12

 6. On 13-4-06 Sold to Pankaj
200            Moov @ Rs. 20.50                 
100            D’Clod @ Rs. 12.25
200            Adhensive tape roll @ Rs. 15.25
100            Band Aid box @ Rs. 252
200            Boric Acid powder @ Rs.14

7. On 15-4-06 Sold to Akbar
500            Cadbury @ Rs. 6
200            5 Star @ Rs.5.25
50                Kit Kat @ Rs. 6

8. On 16-4-06 Paid to Cadbury company Rs.

9. On 18-4-06 Received from Pankaj

10. On 20-4-06 Paid to Paras Rs.

11. On 25-4-06 Received from Akbar Rs.

12. On 26-4-06 Purchase from Well Cloth

            T-Shirts           Lee-25Pc-Rs.200       
                                    Nike-30Pc-Rs.300                  
            Formal Shirts   Pan America-35Pc-400
                                    Peter England-30Pc-450
            Jeans Pants      Tiger-20Pc-500
                                    Ruff and Tuff-30Pc-350
            Cotton Pants   Arrow-40Pc-200
                                    Ex-Calibar-20Pc-250

13. Paid Postage Rs. 500 by cheque
14. Received commission Rs. 15,000
15. Paid wages Rs. 2,500


Procedure for Inventory Problem

Gateway of Tally-Inventory Info-Unit of Measure-Create-
Symbol-           Nos.     Pcs
Formal Name-Number            Pieces

Gateway of Tally-Inventory Info-Stock Group-Create
Chocolate, Medicines, Cotton Pants, Jeans Pants, Formal Shirts, T-Shirts

Gateway of Tally-Inventory Info-Stock Item-Create
5 Stars
Kitkat                                                  Chocolate
Cadbury
Dairy milk
                                               
Moov
D’Clod
Adhensive tape rolls                           Medicines
Band Aid box
Boric Acid powder


 
Lee                                                      T-Shirts                                              
Nike


 
Pan America                                        Formal Shirts  
Peter England


 


Tiger                                                    Jeans Pants     
Ruff and Tuff


Arrow
Ex-Calibar                                           Cotton Pants



Journalize the following Transactions using the debit and credit given     by the American accounts


1.  Commenced business with cash                                                    10,000
2.  Deposited into bank                                                                        5,000
3.   Purchased goods for cash                                                               3,000
4.   Sold goods for cash                                                                        2,500
5.   Purchased goods from A on credit                                                 4,000
6.   Sold goods to B on credit                                                                            4,500
7.   Withdraw from bank                                                                      3,000
8.   Paid A on account                                                                                      2,000
9.    Received from B on account                                                          2,500
10. Took loan from C                                                                              5,000          
11. Gave loan to D                                                                                  4,000
12. Paid salary                                                                                         1,000
13. Cash withdraw from the business for personal use                             200
14. Rent paid to E                                                                                    1,000


Ledger
Group
Capital
Capital Account
Cash
Cash in hand
Bank
Bank account
Purchase
Purchase account
Sales
Sales account
A
Sundry creditor
B
Sundry debtor
C
Sundry creditor
D
Sundry debtor
Salary
Indirect expenses
Drawings
Capital account
Rent
Indirect expenses



Rakesh  and company

1.         Started business with cash Rs. 2,000, Bank Rs. 20,000.
2.           Issued cheque for goods purchased Rs. 1,000.
3.            Bought goods for cash  Rs.8,000.
4.           Bought furniture from Anil for cash Rs.100.
5.            Bought goods from harish Rs. 1,500.
6.            Bought goods from chandan on credit Rs. 5,800.
7.            Returned damaged goods to Chandan Rs.800.
8.            Bought goods from Naveen and paid by cheque immediately Rs.400.
9.            Sold goods to Guptha Rs. 1,000.
10.                       Received a cheque from Guptha Rs.1,000 for goods sold.
11.                       Paid commission Rs.2,000.
12.                       Paid wages by cheque Rs.4,000.
13.                       Draw cheque for personal use Rs.4,000.
14.                       Draw cash for personal use from bank Rs.3,000.
15.                       Receive a cheque from Manju Rs.2,800.
16.                       Borrow loan from Anands Rs.1,000.
17.                       Paid Anands Loan with interest Rs.1,000.


Ledger
Group
Capital
Capital account
Bank
Bank account
Purchase
Purchase account
Anil
Sundry Creditor
Chandan
Sundry Creditor
Harish
Sundry Creditor
Purchase return
Purchase account
Naveen
Sundry Creditor
Sales
Sales account
Guptha
Sundry debetor
Commission
Indirect expenses
Wages
Direct expenses
Drawings
Capital account
Manju
Sundry Creditor
Anand
Sundry Creditor



Haridas and company

1.Started business with cash Rs.10,000,furniture Rs.4,000 and machinery Rs.5,000.
2.Bought goods from Anil on credit Rs. 4,000 and for cash Rs.5,000.
3.Sold goods to Rajesh on credit Rs.5,000 and for cash Rs.3,000.
4. Bought goods from Arun Subject to trade discount of 2% of Rs.2,000.
5. Sold goods to Ramesh subject to trade discount of 5% of Rs.4,000.
6. Paid salary Rs.1,000, printing Rs.150 and wages rs.100.
7.Received rent Rs.500, commission Rs.400.
8. Received a cheque from Ganesh Rs.1,000.

Ledger
Group
Capital
Capital account
Furniture
Fixed asset
Machinery
Fixed asset
Purchase
Purchase account
Anil
Sundry Creditor
Sales
Sales account
Rajesh
Sundry debtor
Arun
Sundry creditor
Ramesh
Sundry debtor
Salary
Indirect expenses
Printing
Indirect expenses
Wages
Direct expenses
Rent
Indirect expenses
Commission
Indirect expenses
Ganesh
Sundry creditor
Trade discount
Indirect expenses






























Memorandum book
Particulars
1.    Commenced business with cash Rs. 10,000.
2.    Purchased goods for cash Rs.3,000.
3.    Opened a bank  account with Rs.2,000.
4.    Purchased stationary Rs.1,00.
5.    Purchased furniture Rs.1,000.
6.    Sold goods to A Rs.2,000.
7.    Purchased goods from B Rs.2,000.
8.    Sold goods for cash Rs.1,000.
9.    Paid for postage Rs.20.
10.           Took loan from C Rs.1,500.
11.           Paid rent Rs.300.
12.           Withdraw from bank Rs.800.
13.           Received from A on account Rs.500.
14.           Paid commission by cheque Rs.200.


Ledger
Group
Capital
Capital account
Purchase
Purchase account
Bank
Bank account
Purchase
Purchase account
Stationary
Indirect expenses
Furniture
Fixed asset
Sales
Sales account
A
Sundry debtor
B
Sundry Creditor
Potage
Indirect expenses
C
Sundry Creditor
Rent
Indirect expenses
Commission
Indirect expenses

Roa and company

Particulars                                                                    Rs.

1. Bought goods for cash                                            2,500
2. Bought office furniture for cash                               500
3. Paid for postage                                                            10
4. Purchased goods from Rajkamal                           2,000
5. Sold goods for cash                                                    150
6. Bought goods from Rahim                                        400
7. Sold goods to Suresh                                                 400
8. Sold goods to Nayak                                                  250
9. Purchased goods for cash                                          400
10. Recevied cash from Nayak                                      200
11. Paid cash to Rahim                                                     50
12.  Returned goods to Ralkamal                                  200
13. Suresh returned goods                                               50
14. Paid salary                                                                150
15. Sold goods for cash                                                 500
16. Rao withdraw for his personel use                         800
17. Paid for stationery                                                    100
18. Paid rent                                                                      50
19. Received commission                                              225



Ledger
Group
Capital
Capital account
Purchase
Purchase account
Postage
Indirect expenses
Rajkamal
Sundry Creditor
Sales
Sales account
Rahim
Sundry Creditor
Suresh
Sundry Debtor
Nayak
Sundry Debtor
Purchase returns
Purchase account
Salary
Indirect expenses
Drawings
Capital account
Stationary
Indirect expenses
Rent
Indirect expenses
Commission
Indirect income

No comments: