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Glossary
Plain meanings of the words used in PharmaDesk and pharmacy bookkeeping: FEFO, batch, MRP, GRN, due, shift, Mushak, BIN, ledger, trial balance and more
For:OwnerManagerPharmacistCashierStore keeperAccountant
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If a word in the software or in this guide is unfamiliar, look it up here. Terms are grouped by topic. The Bangla term used in the app is given in brackets, because many staff know the Bangla word better.
Medicines and stock
| Term | Meaning |
|---|---|
| Generic (জেনেরিক) | The name of the active ingredient, for example paracetamol. One generic is sold under many brands. You can search the POS by generic, which makes it easy to find an alternative brand. |
| Brand | The market name given by the company, for example Napa or Ace. |
| Batch (ব্যাচ) | One lot made at the same time. Each batch has its own batch number, expiry date and purchase price. PharmaDesk tracks stock by batch. |
| Expiry (মেয়াদ) | The date after which the medicine must not be sold. Expired batches are listed in Inventory › Expiry management. |
| FEFO | First Expiry, First Out: the batch that expires first is sold first. If the batch on the POS is left at Auto (FEFO), the software picks that batch for you. |
| MRP | Maximum Retail Price: the highest retail price printed on the pack. You may not charge the customer more. |
| TP / purchase price | Trade Price: the price at which the company or supplier sells to the pharmacy. In PharmaDesk this is the purchase price or Unit cost. The gap between MRP and purchase price is your profit. |
| Unit / strip / box | The measures used to count medicine. For example 1 box = 10 strips, 1 strip = 10 tablets (Pack size 10x10). Stock is always kept in the smallest unit. |
| Reorder level | When stock falls to this number, it's time to order again. Below it, the medicine appears in Low stock / reorder. |
| Stock count | Counting what is really on the shelf and matching it with the software's number. |
| Adjustment | Increasing or decreasing stock by hand for damage, loss or a wrong count, with a reason. |
| Stock ledger | The record of every movement of one medicine: purchases, sales, returns, transfers. |
| Branch transfer | Sending stock from one branch to another. |
| Expiry claim | Returning expired stock to the company or supplier and claiming cash, a credit note or replacement goods. |
| Controlled drug | A narcotic or psychotropic medicine whose sales must be kept in a separate register and shown at DGDA inspections. |
| DGDA | Directorate General of Drug Administration, which licenses and inspects pharmacies. |
Purchasing and suppliers
| Term | Meaning |
|---|---|
| Supplier (সরবরাহকারী) | Who you buy from: a company depot or a wholesaler. |
| Purchase order (PO) | An order sent to the supplier before the goods arrive. It does not add stock. |
| GRN | Goods Received Note: the purchase entry you make when the goods arrive, with batch, expiry and price. It adds stock. In the menu: Purchases (GRN). |
| Purchase return | Sending purchased goods back to the supplier. |
| Supplier payable | What the supplier is owed by you, in other words your debt to them. |
Sales and money
| Term | Meaning |
|---|---|
| POS | Point of Sale: the counter sales screen where you search or scan medicines and make the bill. |
| Invoice (ইনভয়েস) | The bill for one sale, with its own number. |
| Due / baki (বাকি) | Money the customer will pay later. To sell on credit you must choose a customer. |
| Credit limit (বাকির সীমা) | The most a customer is allowed to owe. |
| Walk-in (সাধারণ ক্রেতা) | A customer whose name was not recorded. Walk-in customers cannot be given credit. |
| Hold (হোল্ড) | Parking a half-made bill to serve another customer, then reopening it later. |
| Void (বাতিল) | Cancelling a wrong sale completely. This is a manager's job. |
| Sales return | A customer returns medicine; you refund the money or adjust it against their due. |
| Shift (শিফট) | One cashier's turn on a cash drawer, from opening to closing. A shift must be open before selling. |
| Float / opening cash (শুরুর ক্যাশ) | The change put in the drawer when the shift starts. PharmaDesk calls it Opening cash. |
| Day-end closing | At the end of the day, what came in, went out and remains in every cash, bank and wallet account. |
| Loyalty points | Points regular customers earn on purchases and can later use instead of money. |
Accounting
| Term | Meaning |
|---|---|
| Double entry | Every transaction is recorded on two sides, debit and credit, which are always equal. PharmaDesk does this for you. |
| Debit / Credit | The two sides of an entry. Roughly: assets or expenses going up are debits; liabilities, income or owner's capital going up are credits. |
| Journal (জাবেদা) | The book of all transactions in date order. Each entry is a voucher. |
| Ledger (খতিয়ান) | All transactions and the balance of one account (for example cash, sales, rent) in one place. |
| Chart of accounts | The list of all ledgers: assets, liabilities, equity, income, expenses. |
| Trial balance (রেওয়ামিল) | Totals of debits and credits across all ledgers. If they are equal, the books agree. |
| Income statement (আয় বিবরণী) | For a period, income minus expenses: your profit or loss. |
| Balance sheet (উদ্বৃত্তপত্র) | On a date, what the business owns (assets), owes (liabilities) and the owner's stake. |
| COGS | Cost of goods sold: what the medicines you sold cost you to buy. |
| Gross profit | Sales minus cost of goods sold. |
| Net profit | Gross profit minus all running costs such as rent, salaries and bills: the real profit. |
| Capital / Drawings | Money the owner puts into the business is capital; money taken out for personal use is drawings. Neither is income or expense. |
VAT and legal
| Term | Meaning |
|---|---|
| VAT | Value added tax. Most retail medicines are VAT-exempt or sold at MRP-inclusive rates. |
| Mushak (মূসক) | The Bangla short form for VAT; NBR's VAT forms are also called Mushak: Mushak 6.3 (tax invoice), Mushak 6.1 (purchase register), Mushak 6.2 (sales register), Mushak 9.1 (monthly return). |
| BIN | Business Identification Number: your VAT registration number from NBR. Enter it in Admin › Settings under VAT registration (BIN). |
| Output / input VAT | VAT collected on sales is output VAT; VAT paid on purchases is input VAT. The difference is paid to the government. |
Software
| Term | Meaning |
|---|---|
| Role | A user's job: owner, manager, pharmacist, cashier, store keeper or accountant. The menu and permissions change with the role. |
| Branch | One outlet of the pharmacy. Stock, shifts and sales are per branch. |
| Offline / sync | Without internet, sales are stored on the device; sending them to the server when the internet returns is called syncing. |
| Licence / subscription | Permission to use the software and its validity period. It also decides which parts are switched on. |
| CSV | A simple table file that opens in Excel or Google Sheets. Every report can be downloaded as CSV. |
For more, see the Reports, Accounting and expenses or Troubleshooting chapters.