Administrative expenses (office expenses, operating expenses) (प्रशासन खर्च) All the costs related to management and administration of the organization is known as administrative expenses. These expenses are incurred in day-to-day office activities. The main expenses are office salary, management expenses, office expenses, office rent etc. It is debited in profit and loss account.
Selling and distribution expenses (बिक्री र वितरण खर्च)
Expense which is incurred or paid to sales of goods or service providing is known selling expenses. This expense also includes distribution expenses. It is also known as secondary packaging expenses. The main selling and distribution expenses are godown (warehouse) rent, advertisement, expenses of delivery van etc. This expense is debited in profit and loss account.
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