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JHO\OQ iKO(Accounting - An Introduction)
g J= x#fl ^Q~x H~} ^H}OH ~ ~A"i "_H, H"fiu,|a, H_, = "^#q fHx ~=O>, h= "O@
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|H HOQ JHO\OQ `_ : |H HOQ, JHO\OQ =^ fi=O, L^O, q^, P^~O,
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3. "~ # HOK@O ( )
4. " O ~}Q# H#_O ( )
5. "~ O H PiH u H#_O ( )1.2 JHO\OQ Y,
JHO\OQ Y : `Q =~ #fl "~ i JHO\OQ HH~} J=~xfl QiOK~.JHO\OQ# HOk YQ qlOK=K#.
1. PiH Q}H O (Financial Accouting) : q Q}H O Jx _ JO\~. Wk "~ ==~##"^ K OHiz, q=iOz e`# qxQ^~ JO^*Ok. xs HO ^~}OQPiH O= ~O =z# ## H#@, XH xi+ kH PiH iux H#@ D Y
q^. Wk PiH =K~xfl x~fi JOkOz, Q x~ fH#@ __#. Hxfl O^~
PiH Q}H O ^~}OQ 'JHO\OQ Jx _ Ok~. O PiH Q}H O QiOz= " HO^O.
2. H JHO\OQ(Cost Accouting): == ~ J~# =xfl H#Qx, x ~ x~~OK@LQ_#. " O = Hx = xO } H~ x~fi J=~"# =K~xflJOkOK@ D Y =Y H O.
3. x~fi} Q}H O (Management Accouting):Wk x^, =, H O|OkOz# =K~OJOkOK_xH L^tOK|_#k. x~fi "i H ^#H=~"# =K~xfl JOkOz H"#
q^# x~ fH#@ LQ_#. JO HH x~ "xfl HOK@Q_#.qq^ Y x~fi x~ =i K~ "xfl H#@ LQ_#.
4. \H JHO\OQ (Tax Accouting): #fl K\ L#fl OH+ ^$ D Y Pq~qOz#k.P^#fl, J=HO #fl, "#fl "^Q #fl K\ QiOz Q}xH =Oz i*#O LO_e.
5. =lH JHO\OQ (Social Accouting): D Y =lH QiOz, =lH [
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==~ q+xfl JOkOk : H=|^"# H x~fi} Jxfl JO QiOz, O~ =K~OJOkOk.
xH~ O ^ #+O `Ok : ==~ OHH~}, q=~}` "~O H xs HxHO|OkOz# xH~ O ^ #+O H=K#.
PiH ux `# : P JC \x, "~ O H PiH iux H#@ ~K~. O P [=# fiO x^ QO ZO ? |\ = #O_ fH#fl JC x^QO ZO ? Jx _ H=K.
PHQ "iH =K~O : "~ ==~ q+}, q=~} ~fi O xf~, PiH # "iH eK=K#.
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H#H JHO\OQ H P^~_e. JHO\OQ ~A"i ==~ #"^` ~O", J=~"#x"kH s` =QOk. H#H P^xH OH+ "~ OKO JHO\OQ# XH =K~==Q K=K#.
JHO\OQ ^ :
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L^: [=x "~ OH z# =^#O, "~ OH Wz# JCQ qOz, JC "K`~. "~ O [=xH KeOKe# ^ Q K`~.
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3. H#Q : O "~O K ^# ==H O|OkOz#k. uiy J" L^O` ^ iQ ~K = ~O J=_O HO L^tOz#k. ~ #Q^ H#Q ^ J~= H#Q H=K. ~H#Q J#Q ~ #Q^ H#Q =i ~ J~= H#Q " O.
4. qq ~}^` : OH J~= ~ Jq#"~. O "iH KeOKe# " O.
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12. O : "~O KeOz# Y~, =H
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1. i# iH~ x~fi} =# "~ e`, x["#q, i#qQ K|_`~.
2. x~fi J=~"# =K~O, x"kH JOkOz "i q^ H=OQ, =~=O OQx~fiOKO^ __`_.
3. M H K@ H~O ~|_#=x ^$gHiOK xv JkH~OQ JHO>O\ =Y x~fi_.
4. O JO ~ xv JkHiQ xK, x~fiH _ , H~xfl JOk_.
5. O #fl q+O H=OQ, =~=O OQ ==iOz, #fl ^~x `__`_.
6. PiH }oH ~z, H~O@H x~fiH x}_Q Ok_.
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2. JHO\OQ =K~xfl "
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7. "~ O, ==~, H#Q, J=H, ~}Q, ~}^ , "IIq JHO\OQ "_=Y"# ^.
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II. 1. P 2.P 3.~ 4.P
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JHO\OQ =#( Accounting Concepts )
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6. fiO^fi JO =#
7. = =#
8. ~Q^ ^ O QiO =#9. [ ~K =#
"~ J`fi =# (Business Entity Concept) :D =# H~O JHO\OQ ^$, "~ O=i x [=x ~O_ "~, "~. J#Q "~ O ==~ "~. [=x ==~ "~.O ==~ $ JHO\OQ H x~fiOKe. L^: [=x "~OH = #O z#_,^xx O ^$, [=xH KeOK=# ^ (JC)Q #"^ K~. JQ [=x # fiO @O J=~ xq O "~ O #O_ #Q^ / ~ "_H#fl_ Jk "~ Y~Q qOK|_^.H#H "~ ==~ JHO\OQ# O ^$ #"^ K~Qx, ^x [=x ^$ H^. D
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3. =# "~ O =i [=x ~O_ "~ "~ fi O = Jx qOK#.
4. "~ O #O_ [=x O J=~xH fH#fl ~# JO\~.
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D =# =~H q+O Wq_ L#flk. D =# "~ ==~# uH ~O QH
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16Q}HO
2.3 Quj O =# : u "~ O H~H KHO =~ x~@OHOQ H#Q`xD =# Ok. u "~ O x~O ~OQ H#Q Ok. J#Q g q+ O= _^. PJC \ P# K@ =# D =# K =Y"#k. L^: XH HOh~.1,00,000 q= Q, 10 O= ~ rq HO Q O`xfl H#Q K#k. D =# H~OO O q= HO "`xfl Y~Q ( ~Q^) K, qye# "`xfl PQ Ke. JO^=#O n~HO LQ_ P H#fl_, "\ q "`xfl, J^ PiH OII Y~Q ~_Oi#k H^. H=O HO "`xfl = " Y~Q " qQ` "`xfl PQ Ke.
#` : D HOk JO Quj O =# #`# q=i~.
1. D =# PiH \H iH `__#.
2. D =# P^~OQ, ~ ~Q^# ~^ K~.
3. @|_^~ q+ _ "i @|_ HO P^O =K#x #=HO WOk.4. D =# #> , ~#, "\x H#fl O= ~O
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17Q}HO
[#=i 1 ` ~O" _O|~ 31` =y, ^xx HO_~ O= ~O JO\~. U1` ~O" `~fi` O= ~O =i 31` =y ^xx PiH O= ~O JO\~.
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#` :
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2. ~ ~Q^ HOK@ D =# `__#.
3. Uq KeOKO_ =z# Px, O H #"^ K~.
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1. ==# H~O ~hfl O H "\ ^~H #"^ Ke.
2. Ki` H ===# PKiOK@ ^# L^O, ~ =xfl "\ `^fi~ ijeOK@ ^fi~ x~iOKH=K#.
3. = =# "~O H K^.
4. ==#H =~~ =#.
2.6. fiO fi ~ =# : JHO\OQH =Y"#
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3. #Q H ~ J=@.
WO^ ~O_ JO
1. #Q^ =2. ~# H#Q^~H WK@.
4. [=xH J KeO.
WO^ ~O_ JO.
1. #Q^ KeO
2. J^ KeO (=O)
XH ==~O q O J ~O_ JO e#> , JHO\OQ `#yOz,
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3. #Q^H ~ J=H
4. #Q^H iflK~ H#Q
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8. r` KeO
9. J^ KeO
10. =# J^
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P^O = J~O^x KO> Jq# == uOQ #Q^ = ,
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1.
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3. 2006 O= ~O ~.20,00,000 ~ J~= Jq J^ O= ~O K
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2.9 [`~K =#: [ ~K =# H~O P^ =i P P^O OkOK@ K#= ~O_ XH JHO\OQ HxH KOk#" LO_e. P^O = J~# ~fi ^ Jk UJHO\OQ HxH O|OkOz#^ H#@. D x QiO =# ^fi~ K=K#.
_O|~, 2006
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KOk#q) P^#, =# O= ~O (2006) JO# f"e. J#Q PiH OIIPiOz# P^# D O= ~ =` [ i, ## HOKe.
JO =# [ ~K =# H~O D JHO\OQ O= ~O PiOz# Jxfl P^ (= J~
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8. ^fiO^fi ~ =# H~O u ==~O ~O_ ~H " K#.
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3. #Q^, J=H 4. sflK~, #Q^5. #Q^, ~ 6. O`, ~=7. ~=, #Q^ 8. r`, #Q^9. J^, #Q^ 10. #Q^, J^
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2.9 fl ["|
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2. ( )
3. ( )
4. ( )
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JHO\OQ O^ =}(Accounting Conventions and Standards)
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O^ :
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PiH x"kH# e q+} K@ LQ_#.
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(i). ~ fi O^O J#Q XH q^"# JHO\OQ `#yOz PiH x"kH ~ K@.
(ii). =yO ~ q= HO J ^~ ^ Uk ^xxx~~~.
(iii).
^~}OQ q"# , |OQ~O, "IIq H~O q= H~.(iv). O^O H~O O= ~O ~" O= ~O (u O= ~O) XH q^"#
JHO\OQ ^ \OKe.
3.2 iQ "_OK
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=YO :
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XH OH KOk# "~ "~ HH KOk# PiH x"kH# @Q_#. D O^O "\^~, @|_^~, "i "i @|_ x~ fH#@ =Y
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~O fl 3.3.
i# O / ^` HOk Mm# iO=
(i).
O^O H~O, PHQ "iH =Y"#, ^# Q JHO\OQ q+#= " JOkOKe.
(ii). ^# O^O H~O J^# JOhfl HO^ O^~e.
(iii). O^O JHO>O@#, x~fi# =Y"# ^# Q JO ^$+> KOk.
(iv). J#Q =K~ qxQ^~x x~xfl q O K#k.
3.4 q " O^O : (Convention of materiality) D O^O H~O ''Jxfl ~H ##(Jq "=OQ OqOz" , ^xH y# H\~O(U~@) Ke. L^: =yO ~ q= HO H#fl ~ ^ =~\ ~ ^ Uk " Jk,
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=YO:
J# xfl HOK@ `__#.
Jxt i , O^ = Wk __#.
Wk "~ O H =^# x~fi} `__#.
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HOk O ~ g x~xfl `O_.(i). XH "~ O O= ~O z=~ =yO ~ L#flk. x H#fl ~ ~.2,00,000, ^x
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(ii). O^~ H#fl ^~ ~.2,10,000 J~#> , g x~O Uq\?
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HO OK"OQ Hxfl JHO\OQ x= x|O^# Ja=$k~|_#q. "\x JHO\OQ x}O^~JOwHi~. D x= x|O^## `, =#, O^, =`, u^# J
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(AS5) xs` HxH xH~ O ^ #+O, =O HxH (PJC \ `nH =O ) JHO\OQq JkH@~fl=~ HOhH =iOk. W@=O\ HOh qQ "sQ x"kH =iOKe. JxflHe# PiH x"kH _ =iOKe.
(AS18) PHQ = q=~ JH|~ 2000, E 2003 =~}) : OH, P ==~` PHQ=` Q O|O^ QiOz D =}O q=iOk.
(AS19) J Jy"O@ ([#=i 2001) : J^ Jy"O\ JHO\OQ QiOz D =}O q=iOk.
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(AS20) XH "\ P~# Earning Pershare(U 2001): D =}O~ "\ P~# H HOQiOz q=iOK#.
(AS21) UHH$` PiH x"kH (U 2001) : Qx Jxfl H~H= QiOz q=i UHH$ PiH x"kH s JHO\OQ QiOz D =}O q=iOK#.
(AS22) P^O #fl JHO\OQ (U 2001) : O|Ok P^O #fl = JHO\OQxD =}O q=iOk.
(AS23) J#|O O @|_ (E 2001) : J#|O^ O @|_ QiOz, `,^ , QiO, UHH$ x"kH e q^
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(viii). JHO\OQ =} ~(ASB) O|K_#k.
(ix). JO ~f JHO\OQ =} Hq\(IASC) OII OK|_#k.
(x). AS
2 QiOz q=iOk.g~
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3.5. ["|
(i). JHO\OQ q^O@# H HOk JO# "~ U q^OQ #"^KK
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"~ ==~ JHO\OQ(Accounting for Business Transactions)
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==~ "K~
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_a\ "K~ :#Q^ KeOH O|OkOz# ==~# #"^ K@ g\x ~ K~.
"~O #Q KeO K O ~ :
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["|:
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2. O 1,60,000 qye# " O K ~O =
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q=~ =~ ~e. P=~ M` z\ @ OY#, z\ P=~ M` L#fl @ OY~e.
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L^~}2 :1= L^~}x P=~ M`# fHO_
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Dr iflK~ M` : Cr k q=~ z. " O k q=~ z. " O
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Dr J=H M` : Cr k q=~ z. " O k q=~ z. " O
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3. z\ H l OY#, P=~ =~#"^ K~.4. HxOK JOH = " HxOKe.
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k q=~ " O
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U 2 #Q^ H#fl ~ 10,000
U 3 iflK~ H#Q 1,000
U 6 #Q^ Jq# ~ 7,000
U 9 |O_ H~~ KeO 200
U 10 100
U 12 #Q^ J=H 3,000U 14 O "_H fH#fl #Q^ 2,000
U 18 O _l\ K# #Q^ 10,000
U 22 #Q^ H#fl ~ 13,000
U 25 "
-
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118/205
118Q}HO
7.D HOk Wz# ==~ #O_ O =~ #Q^ HO ~ KO_.
k q=~ " O
2006 ~.E 1 Ku #Q^ 18,000
O #Q^ 27,500
E 3 #Q^ Jq# ~ 10,000
E 6 K fi~ H#fl~ 16,000
E 8 O _l\ K# #Q^ 20,000
E 10 K ^fi~ KeOz# =~H Y~ 2,000
E 12 P_\ A 1,000
E 14 Qi= #Oz =z# K O
_l\ K~ 4,700
E 18 O #Oz O "_H f# #Q^ 2,000
E 20 K ^fi~ H#fl P O O 5,000
E 22 "
-
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119/205
119Q}HO
U 15 #Q^ J=H 7,000
U 18 O _l\ K# #Q^ 8,000
U 20 O "_H O #O_ f# #Q^ 7,000U 22 #g
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120/205
120Q}HO
10. HOk Wz# q=~` q+} H z~ #Q^ Hxfl O|~ 2006
-
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121/205
121Q}HO
7.2 fl ["|
1. O / #Q^ 2. #Q^, O 3. F=~ _ 4. _a\ , #Q^
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`H J=~ H (H z\)(Special Purpose Books)
q+ iK=:HO^\ ~O g~ z\# qq^ z\ / HQ qlOK=K Jx
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H#Q HO H #=
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125Q}HO
"~ H@ ZHxH M`Dr Cr
k q=~ P. " O k q=~ P. " OOY ~ OM ~
2006PQ10 ByH#Q M` 29,700
"~ D ZHxH M`Dr Cr
k q=~ P. " O k q=~ P. " O
OY ~ OM ~2006PQ 17 ByH#Q M` 76,950
"~ q` ZHxH M`Dr Cr
k q=~ P. " O k q=~ P. " OOY ~ OM ~
2006PQ30 ByH#Q M` 3,000
H#Q M`Dr Cr
k q=~ P. " O k q=~ P. " OOY ~ OM ~
2006 To qq 2,02,850
PQ31 (H#Q z\H~O)
H#Q " HOHxfl ~# " K#C_ D HO iH~ K_O [~Q Ok. ^~xH " K_xHQ H~} : ~ _#C_, O# ~
-
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H#Q " HO #=
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L^~}:2 H ["| O|OkOz# H#Q " z\ ==~ P=~ #"^"~ H@ ZHxH M`
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k q=~ P. " O k q=~ P. " OOY ~ OM ~
2006 ToH#Q 7,425PQ17 "
H#Q " M`Dr Cr
k q=~ P. " O k q=~ P. " OOY ~ OM ~
2006 Byqq^(H#Q " 7,425HOH~O)
L^~} 3
HO^ Wz# "~ ==~ P^~OQ 2006 E
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128Q}HO
E_~ #O_ H#Q, W
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129Q}HO
1. "~ "_ =O^#Q^ KeOz#O^ |}^ |}Q# WK _O@# #Q^ _O@ JO\~. J=H HO#=
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130Q}HO
"`O :D =~ H#Q KeOz# xH~ "`xfl #"^ Ke.L^~} 4HO^ Wz# ==~# "~ iflK~ =~ H J=H z\ ~O_.2006
=i 4 "~ g_~ J~= Jq# ~ : W
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131Q}HO
"~ iflK~ =~ H"~ g_~ M`
Dr Cr
k q=~ P. " O k q=~ P. " OOY ~ OM ~
2006=i 4 To J=H 15,500
"~ H iflK~ M`Dr Cr
k q=~ P. " O k q=~ P. " O
OY ~ OM ~2006
=i9 To J=H 7,000
"~ O^ sflK~ M`Dr Cr
k q=~ P. " O k q=~ P. " OOY ~ OM ~
2006=i24 To J=H 72,000
"~ sflK~ >_~ M`Dr Cr
k q=~ P. " O k q=~ P. " OOY ~ OM ~
2006=i30 To J=H 36,000
J=H M`Dr Cr
k q=~ P. " O k q=~ P. " OOY ~ OM ~
2006
=i31 Byqq^ 1,30,500
-
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132/205
-
7/29/2019 Telugu Accountancy Book
133/205
133Q}HO
["| :"~ iflK~ =~ H J=H " HO (z\)
k H_\
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134/205
-
7/29/2019 Telugu Accountancy Book
135/205
135Q}HO
["| :"~ Q ZHxH H
J=H HO (z\) k W
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136/205
136Q}HO
4. |kb : "~ XH M`x HO "`xfl =iH M`H |ke K~. D~H"# ^# |kb^ Jx ==i~. O "_H#, =^#O M` |kbK_O. u PiH O= ~O`#
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137/205
137Q}HO
["| : "~ xO` ZHxH HJ z\
k q=~ P=~ _a\ H_\@OY " O (~.) " O (~.)
1 iflK~ M` Dr 6,000To"~ iflK~ M` 6,000
(J~= iflK~ H#flO^#)2. +#s M`Dr 700
To"~ +#s =~ 700(J~= +#s H#flO@#)
3. "~ iflK~ M` Dr 200To=z# _O\ 200
(_O\ =z#O^#)4 =O Q KeOz# c=M`Dr 1,000
Toc= M` 1,000(=O^Q c=KeOz#O^#)
5. ~Q^ M`Dr 3,000ToO O M` 3,000
(O O ~Q^)6 Qx =^#OM`Dr 5,000
ToH#Q M` 5,000(O`xH "_H#fl #Q^)
7. ~xHJ M`Dr 600To|}Q M` 600
(H =H#O^#)
iflK~ KeOz# K #Q^HO O =~ #"^ K_O J~Ok.8.2 ~O fl :
D HO^ ==~ J=H HO ^ J=H " HO ^ J z\ #"^J=`? D ==~ g\ #"^ H#_ Wq #"^H= Jx ~O_.1. xu
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139/205
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140/205
140Q}HO
~O fl ["|8.1 fl ["|1. H#Q 2. H#Q " HO3. D"qH= 4. H#Q HO5. H#Q HO8.2 fl ["|1. J=H HO 2. J z\3. J z\ 4. J=H HO5. J=H " HO 6. J z\7. J z\ 8. J z\
9. W"q H=~O` fl ["|6. H#Q HO " O 10,990, H#Q " " O 9907. J=H HO " O 1,58,300, J=H " " O 16,450
g~ K=# H~H=O :g O O ^H} / "~ O# HxflO\x O^iOz "~ z\# = "
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141Q}HO
=_II
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10. JOH}11. C =~}
12. HO@~ HO@~*_ JHO\OQ
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142Q}HO
O xfi =#fiO \(Bank Reconciliation Statement)
q+ iKO :
O M` fi~ "~_ #Q^# _l\ K_O, J=~"#C fH=_O [~Q Ok.M`^~x ==~# #"^ K_xH #Q^ xfi# KH=_xH, O M`^~_H WKH" '|H JO\~. O P"~ M`^~ ~# M` u D HO.
O ^fi~ [iy# ==~# O, M`^~_ H=OQ ~, U~A
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144/205
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145/205
145Q}HO
nx= ~O_ Hx xfi "~"~Q K`~.
9. O "iK ^~ `C
Hxfl~ O "iK |H ^~ ~@# D q^OQ LO\~. " O ==~xfl#"^ KH=_O, XH M`^~x ==~xfl =~H M`^~x HO ~@O. nx= ~O_H xfi _ U~_`~.
9.2 ~O flHOk Wz# x"kH X, `O_.
1. M`^~ #Oz =z# K#, "O@
-
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146/205
146Q}HO
1.#Q^ HO H~O ~O xfi# ~O JOOQ fH#fl@~ .
2.|H xfi# OK ==~# _e.
3.|H xfi# yOK ==~# f"e.Wz# xfi P^~OQ KHx ex xfi# H#H=K JO> |H H~O xfi.
a) XH " |H H~O xfi# ~O JOOQ fH#fl@~ 1. #Q^ HO xfi# OK==~# _e. 2. #Q^ HO xfi# y ==~# f"e. P =z# xfi
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-
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148/205
148Q}HO
["| :
30 E
-
7/29/2019 Telugu Accountancy Book
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149Q}HO
9.3 ~O fl
HOk "x HO J# xfi ~O JOOQ W=fi_"#k. #Q^ H xfi# H#H"e.D ==~ HO xfi# OK ==~# _H Jx ~e. HO xfi# yOK==~# f" Jx ~e.
1. O |H H_\ K# =_.
2. = O# K J Z= " O = (H+) "_H Z= " O #Q^# "_H=_xfl F=~_ ()Jx JO\~. "~_ F=~_# fH#flC_, #Q^ HOx O =~ H_\ xfi#,
|H _a\ xfi# K`~.
#Q^ HO H~O H_\ xfi / |H H~O _a\ xfi
F=~_ xfi# f" =~ "^\ ^Q KOKe. qQ` ==~ ZO\ _LO_^.
HOk L^~} #Q^ HO, |H u xfi q+xfl K_"Ok.
L^~} : 5
31, _O|~ 2008
-
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150/205
150Q}HO
*"|:
31.12.2008
-
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151/205
-
7/29/2019 Telugu Accountancy Book
152/205
152Q}HO
g~
-
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-
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-
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-
7/29/2019 Telugu Accountancy Book
156/205
156Q}HO
XH xs "# k# P=~x M` xfi` ~K *a` JOH}
JOH}x _a\ =~ _a\ xfi M`, H_\ =~ H_\ xfi M` K~. P ~O_
=~ "` =#" P=~x iQ x~fiOK=x K=K#. J~#\H P=~ #"^ HJOHQ} Yz `fixfl = " JOH} K Ok.JOH} `~ K_O :JOH} ~ K_O ^# HO^ q^OQ K=K.1. JOHQ}` Yz``fixfl ~A= KOk :JOHQ} Yz fiO JO> P=~x Jxfl M` i# " O, i# M`, i# =~,
qq^ H #O_ JO> #Q^ HO, H#Q HO, J=H HO "^# ==~# #"^K@".
2. PiH x"kH# `~ K_xH LQ _`Ok :JHO\OQ H =M ^O PiH x"kH# J#Q =~H, # M`, PJC \x
O= ~O =# ~ [email protected] x"kH qq^ P=~ M` xfi LO\~. JOH} JxflP=~ M`O\~. "\ ^fi~ i# q+} [~=K.3. C# Hx@=K :JOH} _a\ xfi, H_\ xfi =#OQ LO>, M` H JOHQ} Yz `fixfl Hey
L, U"Hxfl C
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158/205
158Q}HO
3. xfi "` u : ~O_ ^ # qo O K JOH}# ~K~.^~}OQ "^@ ^u H~OQ P=~ M` _a\ H_\ xfi`JOH} ~K~.
L^~} 1HO^ Wz# xfi XH =~x H HO #O_ fH=_O [iy#k. g\ 31.1.2006
-
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159/205
-
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160/205
-
7/29/2019 Telugu Accountancy Book
161/205
161Q}HO
["| :JOH}
M` ~ " O (~II) " O (~II)_a\" H_\"
=^#O 1,00,000J=H 70,000
H#Q 80,000qH" 46,000} 40,000
Hg+
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-
7/29/2019 Telugu Accountancy Book
163/205
163Q}HO
Dr J=H M` Cr k q=~ P. " O k q=~ P. " O
OM (~II)I OY (~II)2006
[#=i4 ByO M` 16,000II 20 By~l M` 14,000
30,000
Dr qH M` Cr
k q=~ P. " O k q=~ P. " OOM (~II) OY (~II)2006 2006
[#=i20 ToO M` 12,000[#=i12 ByH#Q M` 15,000
12,000 15,000
Dr ~l` M` Cr
k q=~ P. " O k q=~ P. " OOM (~II) OY (~II)
2006 2006[#=i20 To J=H M` 14,000 [#=i25 By#Q^M` 9,900
II28 By _O\ M` 10014,000 10,000
Dr \ M` Cr
k q=~ P. " O k q=~ P. " OOM (~II) OY (~II)
2006 2006[#=i12 To#Q^M` 200
200
-
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164/205
164Q}HO
Dr r` M` Cr k q=~ P. " O k q=~ P. " O
OM (~II) OY (~II)2006
[#=i31 To#Q^ M` 3,0003,000
Dr J M` Cr k q=~ P. " O k q=~ P. " O
OM (~II) OY (~II)2006[#=i31 ToOM` 2,400
2,400
Dr O` "_H M` Cr k q=~ P. " O k q=~ P. " O
OM (~II) OY (~II)2006
[#=i31 ToOM` 4,0004,000
Dr _O\ M` Cr k q=~ P. " O k q=~ P. " O
OM (~II) OY (~II)2006
[#=i28 To~l M` 100100
-
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165/205
165Q}HO
["| :31 [#=i 2006
-
7/29/2019 Telugu Accountancy Book
166/205
-
7/29/2019 Telugu Accountancy Book
167/205
167Q}HO
L^~} 3 HO^ Wz# #Q^ HO M` #Oz 31.01.2006 e
-
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168/205
168Q}HO
Dr H#Q M` Cr k q=~ P. " O k q=~ P. " O
OY (~.) OY (~.)2006 2006
[#=i15 To#Q^ HO 25,000 [#=i31 By=~H M` 25,00025,000 25,000
Dr iflK~ M` Cr
k q=~ P. " O k q=~ P. " OOY (~.) OY (~.)2006 2006
[#=i10 To#Q^ HO 15,000 [#=i31 By z#xfi 15,00015,000 15,000
Dr J M` Cr
k q=~ P. " O k q=~ P. " OOY (~.) OY (~.)
2006 2006[#=i31 To#Q^HO 200 [#=i31 By#M` 200
200 200
Dr >e
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169/205
169Q}HO
["| :[#=i 31 2006
-
7/29/2019 Telugu Accountancy Book
170/205
-
7/29/2019 Telugu Accountancy Book
171/205
-
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172/205
-
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173/205
173Q}HO
g~ K=# H~H=OJHO\ Q=Q qq^ Ox K g fl # J_y HOk fl =^
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175/205
175Q}HO
JHO\OQ `C [OQ HOk ~ LO\~.
"~ O [iy# "~ ==~# z\ Hx H z\ Hx ~_O =~=_O.
z\ ~|_# ==~# O|Ok M` ~H=_O. M`# xfi _O, e# xfi# ~" rH |kb K@_ [iy# C.
XH M` ~=Ok "~H M` ~_O, M` _a\ "# ~=Ok H_\ "~_O, J^q^OQ H_\ " ~=Ok _a\ " ~_O, M` ~ " O =Q~_O ^ Z=Q ~_O.
JHO\OQ `C# ~O_ ~HQ =sHiOK=K.
1. JOH} ^fi~ "_ J C
2. JOH} ^fi~ "_ Hx C`C# QiOK@ :
ZH_
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176/205
176Q}HO
==~hfl Yz OQ #"^
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177/205
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178/205
-
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179/205
179Q}HO
C JO\~. J#Q XH M` _a\ "# Z= ~|_# XH ==~O J^ M` J^ " O CQ Z=Q ~|_# H_\` i@|_ Ok. D q^OQ [iy# C# i> CJO\~.
L^~} : =
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180Q}HO
L^~} : J=H z\ ~II 1,000 Z=Q _@"#k. D O^~O H=O J=H M`= O ~II 1,000 Z=Q xfi# K Ok. HQ |}Q M` Yz "# xfi# K Ok.
=~ L^~} 'N"} #O_ =z# #Q^ ~II 4,000 #Q^ HO Yz OQ ~|_#k.Hh N"} M` ~II 4,000 _a\ "|_#k. ^~OQ N"} M` H_\ "=# " O~II4000 ~@# _a\ "# ~|_Ok.
D q "# C JOH} =# "xfl K`~.
2. ~O_" [iQ `C :
~O_ "~ "~ M` J#Q XH M` _a\ =~ M` H_\ "# =O K C# ~O_" [iQ C JO\~.
L^~} : ~II 1,000 H#Q K# O` H#Q M` _a\ ~_"#k. D O^~O^~OQ O` M`# _a\ Ke. Hx H#Q M` ~@# _a\ K_"#k. J#QH#Q M` =i O` M`, ~O_O\ D C =O LO@Ok. H#Q M` =iO` M` D ~O_ M` JOH} _a\ " #"^ K|_`~. H|\ D C =OJOH} LO_^.
11.2 ~O fl
qq^ ~H C HO^ W=fi|_#q. "\ H}# |\ Jq H~H~}, JH~H~} i>^ ^O ~"# CQ "\x QiOKO_.
1. sflK~ H#Q, H#Q HO ~|_#k. (Wk ................... C)2. =
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181Q}HO
JHO\OQ H H [iy# C# =iOK_xH Hxfl H ^
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182Q}HO
H#Q M`
Dr Cr
k q=~ P..@. " O k q=~ P..@. " O~II ~II
ByE
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183/205
183Q}HO
L^~} 3
sflK~ H#Q ~II 5,000 ~@# H#Q z\ ~|_#k.
["| : D C =# H#Q M` =i sflK~ M` q "
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184/205
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7/29/2019 Telugu Accountancy Book
185/205
185Q}HO
L^~} 5
HOk C# =~} ^ ^fi~ =iOKO_.
1. =eH~# Jq#O 20,000 J=H z\ #"^ H^.2. ~=} JO\ KeOz# r O ~II 7,500. J x M` _a\ K_"Ok.
3. sflK~ J=HO ~II2,800 J=H HO ~|_Ok.
4. O` Hx KeOz# ~"} Y~ ~II500. ~"} M _a\ K|_Ok.
5. |}^ N~" KeOz# #Q^ ~II 50,000 ~@# *~" M` _a\ K|_#k.
["| :z\
=~} k q=~ P..@. _a\ H_\~II ~II
1. =eH~# M`....Dr 20,000To J=H M` 20,000
(J=H z\ #"^ Hx==~xfl #"^ K#O^#)
2 r` M` .....Dr 7,500
To~=} M` 7,500( CQ _a\ J~# ~=} M`#
iK r` M` _a\ ~#O^)3. J=H M`.... Dr 2,800
TosflK~ M` 2,800( CQ H_\ J~# J=H M`#
iK sflK~ M` H_\ ~#O^)4. O` M`.....Dr 500
To~"} 500(~"} M` CQ _a\ J~#
"`xfl iK O` M`_a\ ~#O^#)
5. N~" M`......Dr 50,000To*~" M` 50,000
(*~" M`x C _a\#iK N~" M` _a\ ~#O^#)
Dr Cr
-
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186/205
-
7/29/2019 Telugu Accountancy Book
187/205
187Q}HO
Q M`....... Dr ~. 1000
ToJ
-
7/29/2019 Telugu Accountancy Book
188/205
188Q}HO
=~} :
J
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189Q}HO
3. J=H HO ~II 1,500 J^#OQ _@"#k.
4. ~"+ KeOz# #Q^ ~II 4,000 ~@# k
-
7/29/2019 Telugu Accountancy Book
190/205
190Q}HO
~O_" [iQ `C :
H [iy# C ~O_ "~fi~ M` _a\ "# q O K "\x ~O_"[iQ C JO\~.
L^~} 8
"~ sflK~ HOh #O_ [#=i15, 2009# H#fl sflK~ ~II 5,000 ~@# H#Q HO"|_Ok.
["| :
D C sflK~ M` _a\ ~=#k ~^. JO QH ~_x H#Q M` ~@#_a\ ~O@,K ~@# C JO\~.
"~ ==~# H ~_O =~=_O =# Hx, M` #"^ K_O =~=_O=# Hx, M` xfi _O Hh, xfi# |kb K_O Hx CQ "~H M`~_O Hh, ^ _a\ ~=Ok H_\ "# ~_O ^ H_\ ~=Ok ~@#
_a\Q ~_O =# C [~Q LO\~.
-
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191/205
-
7/29/2019 Telugu Accountancy Book
192/205
192Q}HO
6. HOk C =iOKO_.
1. H#Q HO ~II 1,500 =Q _@"Ok.
2. J=H " HO ~II1000 Z= _@"Ok.3. J=H HO ~II 100 =Q _@"Ok.
4. H#Q z\ xfi " O ~II7,580 # H#Q M` ~@# ~II 5,980Q ~|_Ok.
5. J=H HO xfi " O ~II 24,750# ~" rH |kb K@_ ~II27,450Q ~|_Ok.
7. HOk C# =iOK@ J=~"# z\^ ~O_.
1. O O J=HO ~II4,500 ~@# J=H M` ~|_Ok.
2. [=x x" Q$xH Q# KeOz# J^ ~II2,400 # "~ O J^ M` _a\
K@"Ok..3. "+O\ JOH}# ~KQ _a\, H_\ =~ =# fiO H^. _a\=~ " O H
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193/205
193Q}HO
~O fl ["|
11.1 ~OO
1. H^ 2. J=# 3. J=# 4. H^11.2 ~OO
1. ^O ~"# C 2. ^O ~"# C
3. JH~H~} C 4. i> C
11.3 ~OO
1. K_^ 2. K=K
3. _a\ K_O = C =iOK=K.
4. "
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194Q}HO
HO@~ =i HO@~* JHO\OQ q^#O(COMPUTER AND COMPUTERISED ACCOUNTING SYSTEM)
q+ iKO :
"~ q~} ^fi~ ^x ==~ OY _ ~Q Ok. ^x ==~# Ku` ~^u fi~ x~fiOK_O H+ ^=Q =iOk. "~O HO@~# "@_O fi~ H=H=OQ
=#= JHO\OQ ^ #O HO@~ =
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198Q}HO
fiO x~O fHH=_O :
HO@~ =#=x = fiO x~ fH^. Wk [~ ^fi~ Q_ K|_ Ok.
x~fi} :"~Q# xf~ HO HO@~# XH H=^u x~fiOK= LO@Ok. JO HO "# =ixOuK|_# LQ Hey# "`=~}O J=~== Ok.
P~QxH = O :
HO@~# JkHOQ LyOK_O =# HO_~=
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199Q}HO
1. JHO\OQ _"O@ `~ K@O :
H+"", a =i W
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200Q}HO
PiH ==~= O|OkOz# \~ "_
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202Q}HO
H_\ xs HO KeOKx H=~# eHQ QiOK=K. Hx =#= " D xK_O ^fi~H+= =i =#= =#~# LyOK_O ZO` Y~` _#flx. H_\ i_ =i#O^~O Wk WOH W|OkQ LO@Ok.
P
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203Q}HO
[~Q Ok. JO^=#, HO@~H U _\ FiO>_ JH+
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204Q}HO
3. HO@~* JHO\OQ " ==~=# x~fiOKQ^.
4. JHO\OQ " fi~Q =i
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