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†kÖwY-GKv`k
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GB cvV†_‡K wkÿv_x©iv--
weeiY †WweU †µwWU
bM` 17,150
cÖvc¨ wbix¶vAvq 37,800
AwMÖg wegv 2,000
AwMÖg fvov 5,400
AwdmmvcvBR 1,050
Awdmhš¿cvwZ 17,100
AePq mwÂwZ-Awdmhš¿cvwZ 5,700
cÖ‡`qwnmve 3,900
AwMÖg wbix¶vAvq 24,000
Avwm‡di g~jab 48,600
Avwm‡di D‡Ëvjb 2,400
wbix¶vAvq 24,800
†Uwj‡dvbLiP 1,200
ågYLiP 3,400
†eZb 19,500
‡gvU 1,07,000 1,07,000
mgm¨v:2 RbveAvwmdGKRb†ckv`viwnmveweÁvbxwZwbAvwmdwbix¶v †K›`ª bv‡gGKwUcÖwZôvbcwiPvjbvK‡ib|wZwb
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ZvwiL weeiYx m~Î †WweU †µwWU
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AePqmwÂwZ wnmveAwdm hš¿cvwZ †µwWU
(Awdm hš¿cvwZi AePq wnmve mgš^q Kivn‡jv)|
285 285
Ó 31 L) AwMÖg wbix¶v Avqwnmve †WweU
wbix¶v Avqwnmve †µwWU
(AwMÖg wbix¶vAvq AwR©Z n‡jv Ges mgš^qKivn‡jv)|
6,400
6,400
M) †eZbwnmve †WweU
e‡Kqv†eZbwnmve †µwWU
(e‡Kqv †eZb wnmvefy³ Kiv n‡jv)
1,700
1,700
Ó 31 N)fvov wnmve †WweU
AwMÖg fvovwnmve †µwWU
(AwMÖg fvovwnmve mgš^q Kivn‡jv)|
1,800
1,800
O) cÖvc¨ wbix¶vAvqwnmve †WweU
wbix¶v Avqwnmve †µwWU
(av‡i †mev cÖ`vb wnmvefy³ Kivn‡jv)|
2,900
2,900
Ó 31 P) Awdm mvcvBm LiP wnmve †WweU
Awdm mvcvBm wnmve †µwWU
(Awdm mvcvBm mgš^q Kivn‡jv)|
450
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Ó 31 Q) wegv wcÖwgqvg wnmve †WweU
AwMÖg wegv wnmve †µwWU
(AwMÖg wegv mgš^q Kiv n‡jv)
400
400
mgvavb:2 K. Avwmdwbix¶v †K›`ª
mvaviY Rv‡e`v(mgš^q)
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wnmvemg~n †iIqvwgj mgš^q mgwš^Z †iIqvwgj
Avq weeiYx Avw_©K Ae¯’vi
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U †µwW
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bM` 17,150 17,150 17,150
cÖvc¨wbix¶v Avq 37,800 2,900 40,700 40,700
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AePq mwÂwZAwdm
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cÖ‡`qwnmve 3,900 3,900 3,900
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†Uwj‡dvbLiP 1,200 1,200
1,200
ågYLiP 3,400 3,400
3,400
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285 285
285
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†gvU 13,935 13,935 1,11,885 1,11,885 28,735 34,100
wbUjvf 5,365 5,365
†gvU 34,100 34,100 83,150 83,150
* wbix¶v Avq 6,400 + 2,900 = 9,300
ZvwiL weeiYx m~Î †WweU †µwWU
31wW. K) wbix¶v Avq †WweU
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Accounting Chapter 7 Lecture 09

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Accounting Chapter 7 Lecture 09

  • 1.
  • 2. †kÖwY-GKv`k welq-wnmveweÁvb cÖ_g cÎ Dc¯’vcbvq: †gv. mvdv‡qZ†nv‡mb mnKvwi Aa¨vcK wnmveweÁvb wefvM K¨vgweªqvb K‡jR,XvKv|
  • 4. Kvh©c‡Îi e¨envwiK cÖ‡qvM Ki‡Z cvi‡e| GB cvV†_‡K wkÿv_x©iv--
  • 5. weeiY †WweU †µwWU bM` 17,150 cÖvc¨ wbix¶vAvq 37,800 AwMÖg wegv 2,000 AwMÖg fvov 5,400 AwdmmvcvBR 1,050 Awdmhš¿cvwZ 17,100 AePq mwÂwZ-Awdmhš¿cvwZ 5,700 cÖ‡`qwnmve 3,900 AwMÖg wbix¶vAvq 24,000 Avwm‡di g~jab 48,600 Avwm‡di D‡Ëvjb 2,400 wbix¶vAvq 24,800 †Uwj‡dvbLiP 1,200 ågYLiP 3,400 †eZb 19,500 ‡gvU 1,07,000 1,07,000 mgm¨v:2 RbveAvwmdGKRb†ckv`viwnmveweÁvbxwZwbAvwmdwbix¶v †K›`ª bv‡gGKwUcÖwZôvbcwiPvjbvK‡ib|wZwb cÖwZgv‡mZvicÖwZôv‡biAvw_©KweeiYx cÖ¯—yZK‡ib|31Ryb2012Zvwi‡LZvi†iIqvwgjwbgœiƒc: Avwmdwbix¶v †K›`ª †iIqvwgj 31Ryb2012
  • 6. Ab¨vb¨Z_¨: K. Awdmhš¿cvwZ Gi Avq~¯‹vj 5 eQi| L. Kvgvj†UªWv‡m©iwnmvewbix¶viRb¨AwMÖgcÖvßwbix¶vAvq6,400UvKvi†mevB‡Zvg‡a¨cÖ`vbKiv n‡q‡Q| M. Kg©Pvix‡`i1,700UvKv†eZbAwR©Zn‡q‡QhvGLbIcwi‡kvaKivnqwb| N. cÖwZôv‡bi GKwU kvLv Awdm ¯’vc‡bi Rb¨ 1 Ryb Zvwi‡L GKwU Awdm fvov wb‡q 3 gv‡mi fvov AwMÖg cÖ`vb Kiv n‡q‡Q| O.Avjxg †Kvs-Gi wnmvewbix¶vKvRm¤úbœKivn‡q‡QwKš—y2,900UvKv wdGLbI cvIqv hvqwb| P. 30RybZvwi‡L AwdmmvcvBm-Gi gRy`Av‡Q600UvKv| Q. 1 †gZvwi‡L 2,400UvKvwcÖwgqvg6 gv‡mi Rb¨AwMÖgcÖ`Ë n‡qwQj| KiYxq: K. Dchy©³Z‡_¨iAv‡jv‡Kmgš^qRv‡e`vKi| L. Kvh©cÎ cÖ¯—yZKi| M. mgvcbxRv‡e`vcÖ¯—yZKi|
  • 7. ZvwiL weeiYx m~Î †WweU †µwWU wW‡m. 31 K) AePqwnmveAwdm hš¿cvwZ †WweU AePqmwÂwZ wnmveAwdm hš¿cvwZ †µwWU (Awdm hš¿cvwZi AePq wnmve mgš^q Kivn‡jv)| 285 285 Ó 31 L) AwMÖg wbix¶v Avqwnmve †WweU wbix¶v Avqwnmve †µwWU (AwMÖg wbix¶vAvq AwR©Z n‡jv Ges mgš^qKivn‡jv)| 6,400 6,400 M) †eZbwnmve †WweU e‡Kqv†eZbwnmve †µwWU (e‡Kqv †eZb wnmvefy³ Kiv n‡jv) 1,700 1,700 Ó 31 N)fvov wnmve †WweU AwMÖg fvovwnmve †µwWU (AwMÖg fvovwnmve mgš^q Kivn‡jv)| 1,800 1,800 O) cÖvc¨ wbix¶vAvqwnmve †WweU wbix¶v Avqwnmve †µwWU (av‡i †mev cÖ`vb wnmvefy³ Kivn‡jv)| 2,900 2,900 Ó 31 P) Awdm mvcvBm LiP wnmve †WweU Awdm mvcvBm wnmve †µwWU (Awdm mvcvBm mgš^q Kivn‡jv)| 450 450 Ó 31 Q) wegv wcÖwgqvg wnmve †WweU AwMÖg wegv wnmve †µwWU (AwMÖg wegv mgš^q Kiv n‡jv) 400 400 mgvavb:2 K. Avwmdwbix¶v †K›`ª mvaviY Rv‡e`v(mgš^q)
  • 8. L. Avwmd wbix¶v†K›`ª Kvh©cÎ 2012mv‡ji 30 Rybmgvß gv‡mi Rb¨ wnmvemg~n †iIqvwgj mgš^q mgwš^Z †iIqvwgj Avq weeiYx Avw_©K Ae¯’vi weeiYx †WweU †µwWU †Wwe U †µwWU †WweU †µwWU †Wwe U †µwW U †Wwe U †µwWU bM` 17,150 17,150 17,150 cÖvc¨wbix¶v Avq 37,800 2,900 40,700 40,700 AwMÖg wegv 2,000 400 1,600 1,600 AwMÖg fvov 5,400 1,800 3,600 3,600 Awdm mvcvBm 1,050 450 600 600 Awdm hš¿cvwZ 17,100 17,100 17,100 AePq mwÂwZAwdm hš¿cvwZ 5,700 285 5,985 5,985
  • 9. cÖ‡`qwnmve 3,900 3,900 3,900 AwMÖgbxwi¶vAvq 24,000 6,400 17,600 17,600 Avwm‡di g~jab 48,600 48,600 48,600 Avwm‡di D‡Ëvjb 2,400 2,400 2,400 wbix¶vAvq 24,800 *9,300 34,100 34,100 †Uwj‡dvbLiP 1,200 1,200 1,200 ågYLiP 3,400 3,400 3,400 †eZb 19,500 1,700 21,200 21,200 †gvU 1,07,000 1,07,000
  • 10. AePq wnmve-Awdm miÂvg 285 285 285 e‡Kqv†eZb 1,700 1,700 1,700 AwdmmvcvBm LiP 450 450 450 wegv wcÖwgqvg 400 400 400 fvov 1,800 1,800 1,800 †gvU 13,935 13,935 1,11,885 1,11,885 28,735 34,100 wbUjvf 5,365 5,365 †gvU 34,100 34,100 83,150 83,150 * wbix¶v Avq 6,400 + 2,900 = 9,300
  • 11. ZvwiL weeiYx m~Î †WweU †µwWU 31wW. K) wbix¶v Avq †WweU Avq weeiYx †µwWU (mKj Avq eÜKiv n‡jv) 34,100 34,100 31wW. L) Avq weeiYx †WweU †eZb wnmve †µwWU †Uwj‡dvb LiP wnmve †µwWU Awdm mvcvBm LiP wnmve †µwWU AePq wnmve-Awdm hš¿cvwZ †µwWU wegv wcÖwgqvg †µwWU fvov wnmve †µwWU ågY LiP †µwWU (mKj e¨qeÜ Kiv n‡jv) 28,735 21,200 1,200 450 285 400 1,800 3,400 31wW‡m. M) g~jab wnmve †WweU D‡Ëvjb wnmve †µwWU (D‡Ëvjb wnmveeÜ Kiv n‡jv) 2,400 2,400 31wW‡m. N) Avq weeiYx †WweU g~jab wnmve †µwWU (wbU jvf g~jab wnmv‡e¯’vbvš—i Kiv n‡jv) 5,365 5,365 M. Avwmdwbix¶v †K›`ª mvaviY Rv‡e`v(mgvcbx `vwLjv)
  • 12. `jxq KvR `j-G mgm¨v-2 n‡Z mgš^q Rv‡e`v `vI| `j-we mgm¨v-2 n‡Z wecixZ Rv‡e`v `vI|