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Glossary

This glossary explains the common Mandi (कृषि उपज मंडी), trading, and accounting terminology used throughout Digital Bahi.

A​

  • Aadat (आढ़त / Commission): The commission charged on agricultural trades. In Digital Bahi, standard Aadat is provisioned as an Income charge (Addition, default 2%) applied to Auction Sales.
  • Arrival (आवक / Kachhi Arhat): The initial entry of a Farmer's crops into the Mandi workflow. Each arrival item progresses through Arrived, Auctioned, Weighed, and Completed stages.
  • Arrival Queues: The operational workspace (Purchase Queue, Sales Queue, and Completed / Needs Documents) used to convert weighed arrival items into Purchase Slips or Sale Invoices.

B​

  • Buyer (खरीदार / पार्टी / Trader): A trader, processor, or party who purchases commodities from your business (or supplies goods in party-to-party trading).

C​

  • Charge: A configurable rule for operational fees, commissions, or deductions on a bill (such as Aadat, Tulai, Dhanka, or Jharai).
  • Commodity (जिंस / फसल / Crop): The agricultural product being traded (e.g., Wheat, Mustard, Paddy, Chana).
  • Credit (Cr): A right-side double-entry accounting posting. On a Farmer ledger, a Credit balance means Payable to Farmer (money you owe the farmer). On a Buyer ledger, a Credit balance means Advance / Payable to Buyer.

D​

  • Day Book: A chronological accounting register listing every voucher posted on a specific day or date range.
  • Debit (Dr): A left-side double-entry accounting posting. On a Buyer ledger, a Debit balance means Receivable from Buyer (money the buyer owes you). On a Farmer ledger, a Debit balance means Advance / Receivable from Farmer.
  • Dhanka (ढंका) & Jharai (झराई): Standard Mandi handling/cleaning deductions on Farmer Purchases, provisioned by default to post to the Dhanka Liability account (SYS-LIAB-DHANKA).

F​

  • Farmer (किसान): The agricultural producer who brings crops to the Mandi to be sold.
  • Farmer 360: The unified workspace (/masters/farmers/view/:id) showing a farmer's live balance interpretation (Payable / Advance / Settled), FY purchases, FY payments, embedded transaction lists, and full ledger statement.
  • Fixed Assets: Long-term business equipment, vehicles, or furniture tracked under Masters > Fixed Assets for Straight-Line Method (SLM) depreciation.

G​

  • GSTR-1: The monthly/quarterly GST return summarizing outward supplies (Sales).
  • GSTR-2B Reconciliation: The workflow for comparing your internal Purchase bills against a downloaded GSTR-2B JSON file from the GST portal to verify eligible Input Tax Credit (ITC).
  • GSTR-3B: The monthly GST summary return covering outward tax liability and eligible Input Tax Credit.

L​

  • Ledger: The chronological financial statement for a Farmer, Buyer/Party, or General Account showing opening balance, debits, credits, and running closing balance.

M​

  • Mandi Shulk (मंडी शुल्क / Mandi Tax): The statutory market fee mandated by the local Mandi committee on agricultural trades (default prefill 1.6% on commodities).
  • Manual Purchase (Direct Purchase): Recording a purchase line item directly on the Purchase screen using item source Manual (for either a Farmer Purchase or Merchant Purchase), bypassing gate Arrival and Tulai while still evaluating configured Charge rules.
  • MTP (Mandi Tax Paid): Statutory tracking on a physical stock lot indicating that Mandi Shulk was accrued/paid at purchase so it can be tracked and recovered accurately on downstream sales.

O​

  • Opening Stock: Existing physical inventory held in your godowns when you first transition to Digital Bahi. Businesses without carryover inventory can mark Opening Stock as Not Applicable in the Setup Center.

P​

  • Party 360: The unified workspace (/masters/buyers/view/:id) showing a buyer/trader's live balance (Receivable / Advance / Settled), total sales, purchases, receipts, payments, and ledger statement.
  • Payment: A financial voucher recording money paid out from your Cash or Bank account to a Farmer, Party, or Liability account.
  • Purchase: The commercial bill recording the acquisition of crops from a Farmer or Supplier, creating physical stock lots and posting the net payable to their ledger.

R​

  • Receipt: A financial voucher recording money received into your Cash or Bank account from a Buyer, Party, or Farmer.
  • Reversal Voucher (-REV): An audit-safe contra voucher automatically generated when a posted voucher is reversed, swapping the original Debit and Credit lines while preserving the original voucher in historical registers.

S​

  • Sale: The commercial tax invoice recording the sale of commodities to a Buyer (Auction Sale linked to an Arrival or Stock Sale from owned inventory).
  • Settlement: A streamlined workflow (Transactions > Settlement) to record a direct financial Payment or Receipt against a Farmer or Party with a live Current Balance → Resulting Balance preview and Advance Flip Warning.
  • Setup Center: The guided 9-step onboarding checklist (/setup-center) that tracks whether your business is Ready to Trade.
  • Statutory Charge: Government or Mandi board levies (such as Mandi Tax, KKC, RDF, Market Fee) tracked through Statutory Reports and Reconciliation rather than ordinary operational Charges.
  • Stock Adjustment: An inventory entry used to increase or decrease physical stock quantities for godown variances (such as moisture loss or spillage).

T​

  • Trial Balance: An accounting statement verifying that total Debits equal total Credits across all account groups in a Financial Year.
  • Tulai (तुलाई / Weighment): Recording the actual bags, weight per bag, and loose weight on an Arrival item to compute net weight in quintals (QTL), as well as the standard Tulai Liability charge (SYS-LIAB-TULAI) applied on bills.