accounting chapter 7 lecture 03

15
AvR‡Ki K¬v‡m mevB‡K ¯^vMZ

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Page 1: Accounting Chapter 7 Lecture 03

AvR‡Ki K¬v‡m mevB‡K

¯^vMZg

Page 2: Accounting Chapter 7 Lecture 03

†kÖwY-GKv`kwelq-wnmveweÁvb cÖ_g cÎ

†gv. mvdv‡qZ †nv‡mbmnKvwi Aa¨vcKwnmveweÁvb wefvMK¨vgweªqvb K‡jR, XvKv|

Dc¯’vcbvq:

Page 3: Accounting Chapter 7 Lecture 03

Kvh©cÎcvV-

03

Page 4: Accounting Chapter 7 Lecture 03

GB cvV †_‡K wkÿv_x©iv--

Kvh©cÎ cÖ¯‘Z Ki‡Z cvi‡e|

Page 5: Accounting Chapter 7 Lecture 03

C Cambrian Publications. 2013Cambrian Publications

Kvh©cÎ cÖ¯—yZKiY Preparation of Worksheet

Kvh©cÎ mvaviYZ Q‡Ki evg w`K †_‡K ïi“ Ki‡Z nq Ges ch©vqµ‡g Wvb w`‡Ki Kjvg¸‡jv‡Z Z_¨ wjwce× K‡i GKwU cwic~Y© Kvh©cÎ cÖ¯—yZ Kiv nq| cÖwZôv‡bi cÖ‡qvRb ey‡S ev cÖ‡kœi wb‡`©kbymv‡i 8, 10 ev 12 Ni ev Kjvg msewjZ GKwU Kvh©c‡Îi QK cÖ_‡gB †K‡U wb‡Z nq|

Page 6: Accounting Chapter 7 Lecture 03

C Cambrian Publications. 2013Cambrian Publications

Kvh©c‡Îi Q‡Ki Dc‡i wk‡ivbvg wj‡L Kvh©cÎ cÖ¯—yZ ïi“ Kiv nq| †Lqvj ivL‡Z n‡e, wk‡ivbvg †hb wb‡Pi wZbwU cÖ‡kœi DËi w`‡Z cv‡i

K. cÖ_g jvB‡b DËi `vI-†K (who): †Kv¤úvwbi bvg (†hgbevsjv bvUK gÂ)

L. wØZxq jvB‡b DËi `vI-Kx (what): wi‡cvU©-Gi bvg (Kvh©cÎ)

M. Z…Zxq jvBb e‡j-KLb (when): Kvh©c‡Î Aš—fy©³ †jb‡`bmg~‡ni mgqKvj (†hgb2012 mv‡ji 30 Ryb mgvß gv‡mi Rb¨)| †Lqvj ivL‡Z n‡e †h Kvh©cÎ †Kv‡bv wbw`©ó mgq we›`yi Rb¨ bq eis GKwU mgqKv‡ji Rb¨ cÖ¯—yZ Kiv nq| wb‡gœ GKwU bgybv †`Lv‡bv n‡jv:

wk‡ivbvg †jLv: avc-1

Page 7: Accounting Chapter 7 Lecture 03

C Cambrian Publications. 2013Cambrian Publications

wk‡ivbvg †jLv: avc-1

evsjv bvUK gÂKvh©cÎ

2012 mv‡ji 30 Ryb mgvß gv‡mi Rb¨wnmv‡ei wk‡ivbvg

†iIqvwgj mgš^qmgwš^Z †iIqvwgj

Avq weeiYx

DØZ©cÎ

 †WweU

†µwWU

†WweU

†µwWU

†WweU

†µwWU

†WweU

†µwWU

†WweU

†µwWU

Page 8: Accounting Chapter 7 Lecture 03

C Cambrian Publications. 2013Cambrian Publications

wnmvefy³ mKj †jb‡`bmg~‡ni LwZqv‡bi DØ„Ë wb‡q Kvh©c‡Îi wØZxq I Z…Zxq Kjv‡g †iIqvwgj cÖ¯—yZ Kiv nq| †WweU w`‡K mKj LiP I m¤úwËi wnmv‡ei †Ri Ges †µwWU w`‡K mKj Avq I `vq wnmv‡ei †Ri wjwce× K‡i †Ri؇qi mgZv hvPvB Kiv nq| wb‡gœ GKwU bgybv †`Iqv n‡jv:

†iIqvwgj cÖ¯‘ZKiY:avc-2

Page 9: Accounting Chapter 7 Lecture 03

`jxq KvR

`j-Gwb‡¤œi mgš^q¸‡jvi Rv‡e`v `vI|

`j-wemgwš^Z †iIqvwgj cÖ¯‘Z Ki|

Page 10: Accounting Chapter 7 Lecture 03

†iIqvwgj cÖ¯‘ZKiY:avc-2

evsjv bvUK gÂKvh©cÎ

2012 mv‡ji 30 Ryb mgvß gv‡mi Rb¨wnmv‡ei wk‡ivbvg †iIqvwgj

  †WweU †µwWUbM` 19,600  cvidigv©‡`i AwMÖg cÖ`vb 31,200  Rwg 80,000  `vjvb 1,68,00

0  AePq mwÂwZ-`vjb   10,500cÖ`k©bx hš¿cvwZ 36,000  AePq mwÂwZ-cÖ`k©bx hš¿cvwZ   3,000

cÖ‡`q †bvU   1,90,000

cÖ‡`q wnmve   4,400AwMÖg wUwKU weµq (`w¶Yv Rywbqi ¯‹zj)

  1,000

g~jab   1,03,000

D‡Ëvjb 3,500  wUwKU n‡Z Avq   36,900†eZb 8,700  we`y¨r LiP 1,800   †gvU 3,48,80

03,48,80

0

Page 11: Accounting Chapter 7 Lecture 03

C Cambrian Publications. 2013Cambrian Publications

G av‡c mgš^q Kjv‡g A_©vr PZz_© I cÂg Kjv‡g mgš^qmg~n wjwce× Kiv nq| mwVK Avw_©K Ae¯’v cÖ`k©‡bi D‡Ï‡k¨ wnmvemg~‡ni cÖ‡qvRbxq mgš^q mvab Kiv nq hv mgwš^Z †iIqvwgj cÖ¯—y‡Z mnvqZv cÖ`vb K‡i _v‡K| bgybv wnmv‡e wb‡Pi mgš^q¸‡jv GKwU Kvh©c‡Î Aš—fy©³ K‡i †`Lv‡bv njK. cvidg©viiv cÖwZ gv‡m 20,000 UvKv cÖ`v‡bi k‡Z© KvR Ki‡Q|L. `vjv‡bi Dci 20 eQi (240 gvm) AePq avh© Ki‡Z n‡e|M. cÖ`k©Yx hš¿cvwZi Dci 5 eQi (60 gvm) AePq avh© Ki‡Z n‡e|N. cÖ‡`q †bv‡Ui Dci 1,500 UvKv my` n‡q‡Q hvi Rb¨ †Kv‡bv `vwLjv cÖ`vb Kiv nqwb|O. `w¶Yv Rywbqi ¯‹z‡ji mv‡_ Pzw³ nq †h Zv‡`i ¯‹z‡ji

wk¶v_©xiv cÖ`k©bx †`L‡e Zvi Rb¨, RybI RyjvB gv‡m †gvU 1,000 UvKv cÖ`vb Ki‡e|

P. Kg©Pvixi Ryb gv‡m 1,500 UvKv †eZb cv‡e hv wnmvefy³ Kiv nqwb|

mgš^q Kjv‡g mgš^qmg~n wjwce×KiY: avc-3

Page 12: Accounting Chapter 7 Lecture 03

KvR4

wnmve wk‡ivbvg I weeiYx

†WweU †µwWU

bM` 23,600  cÖvc¨ wnmve 7,200  AwMÖg hvÎx fvov 9,600  AwMÖg wegv 21,000  wegvb 12,00,000  AePq mwÂwZ-

wegvb  3,80,000

cÖ‡`q †bvU   6,00,000AbvcwR©Z hvÎx

†mev Avq  60,000

g~jab   2,30,850D‡Ëvjb 7,000  hvÎx fvov Avq   1,30,950 R¡vjvwb LiP 53,800  †eZb 66,700  i¶Yv‡e¶Y LiP 12,900    14,01,800 14,01,800

wR Gg wR GqvijvBÝ cÖ‡Z¨K gv‡mi †kl Zvwi‡L Avw_©K weeiYx cÖ¯—yZ Ki| 2012 mv‡ji AvM÷ gv‡m Zv‡`i †iIqvwgj wbgœiƒc:

wR Gg wR GqvijvBÝ31082012

†iIqvwgj

g~j¨vqb

Page 13: Accounting Chapter 7 Lecture 03

C Cambrian Publications. 2013Cambrian Publications

Ab¨vb¨ Z_¨:K. wegv‡bi Dci 10 eQi AePq avh© Ki‡Z n‡e|L. AwMÖg hvÎx fvov wn‡m‡e cÖvß fvov

hvÎxMY ågY m¤úbœ K‡i‡Q|M. Kg©Pvix‡`i †eZb AwR©Z n‡q‡Q wKš—y

31 AvM÷ Zvwi‡Li g‡a¨ cwi‡kva Kiv nqwb|

N. cÖ‡`q †bv‡Ui Dci 31 AvM÷ ch©š— 5,000 UvKv my` cÖ‡`q n‡q‡Q|

O. Rbve Avmgvb GKRb wbqwgZ MÖvnK whwb AvM÷ gv‡m wegv‡b 5,000 UvKvi gvj wm‡j‡U †cÖiY K‡ib hv GLbI cvIqv hvqwb|

P. RyjvB gv‡mi 1 Zvwi‡L 3 gv‡mi fvov AwMÖg cÖ`Ë n‡q‡Q 14,400 UvKv|

Q. Ryb gv‡mi 1 Zvwi‡L 12 gv‡mi Rb¨ AwMÖg wegv †mjvwg cwi‡kva Kiv n‡q‡Q 25,200 UvKv|

KiYxq: Kvh©cÎ cÖ¯—yZ Ki|

Page 14: Accounting Chapter 7 Lecture 03

evwoi KvR

GKwU 8 Kjvgwewkó Kvh©c‡Îi QK ˆZwi K‡i Avb‡e

Page 15: Accounting Chapter 7 Lecture 03