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†kÖwY-GKv`k
welq-wnmveweÁvb cÖ_g cÎ
Dc¯’vcbvq:
†gv.mvdv‡qZ†nv‡mb
mnKvwiAa¨vcK
wnmveweÁvbwefvM
K¨vgweªqvbK‡jR,XvKv|
wPÎ: m¤úwËi g~j¨ n«vm
Z…Zxq
K¬vm
Aa¨vq-Aóg
wewfbœ c×wZ‡ZAePq wnmvefz³ Ki‡Z cvi‡e
GB cvV†_‡K wkÿv_x©iv--
K. mgq Ávcb c×wZ
1. mij ˆiwLK c×wZ ev w¯’i
wKw¯’c×wZ (Straight Line Method) G
c×wZ‡Z GKwU wbw`©ó m¤úwËi
cÖ‡Z¨K eQ‡ii AeP‡qi cwigvY mgvb nq|
ZvB G c×wZ‡K mij ˆiwLK c×wZ ev w¯’i
wKw¯— c×wZ (Straight Line Method)
e‡j| †h‡nZz, cª‡Z¨K eQ‡ii AeP‡qi
cwigvY mgvb _v‡K †m‡nZz G c×wZ‡Z
wbY©qK…Z AePq hw` MÖv‡d Dc¯’vcb
Kiv nq Ges we›`y¸‡jvi g‡a¨ ms‡hvM
¯’vcb Kiv nq Zvn‡j GKwU mij‡iLv cvIqv
2. µgn«vmgvb †Ri c×wZ
†h c×wZ‡Z cÖ‡Z¨K eQi AeP‡qi cwigvY n«vm †c‡q _v‡K Zv‡K µgn«vmgv
ii. wظY n«vmcªvß †Ri c×wZ
(Double declining balance method) :- mij
ˆiwLK c×wZi AePq nvi‡K 2
Øviv ¸Y K‡i †h AeP‡qi nvi
cvIqv hvq †m AeP‡qi nvi
w`‡q µgnªvmgvb c×wZ‡Z
AePq wbY©q Kiv n‡j Zv‡K
wظY µgnªvmgvb †Ri c×wZ
G c×wZ‡Z m¤úwËi e¨q n‡Z fMœve‡kl
g~j¨ ev` w`‡q Aewkó †h g~j¨ cvIqv hvq
Zv‡K el© msL¨vi mgwó Øviv fvM K‡i Ges
Aewkó Avqy®‹vj Øviv ¸Y K‡i AePq
wbY©q Kiv nq, ZvB G c×wZ‡K el©
msL¨vi mgwó c×wZ e‡j|
el© msL¨vi mgwó
c×wZ
(Sum of the year digit method)
Zwor AePq c×wZ
Ki mvkª‡qi gva¨‡g ¯^í mg‡q
†Kv‡bv m¤úwËi g~j¨ cybiæ×v‡ii
D‡Ï‡k¨ 1981 mv‡j Av‡gwiKvq 1g
G c×wZ Pvjy nq| evsjv‡`‡k AvqKi
Aa¨v‡`‡ki 3q Zdwm‡ji 7g
Aby‡”Q‡` ejv nq †h evsjv‡`‡k
c~‡e© e¨eüZ nqwb Ggb hš¿cvwZ
I KjKâv hv 1977 mv‡ji 1 RyjvB
n‡Z 30 Ryb 2005 mv‡ji g‡a¨
¯’vwcZ, †mme †¶‡Î Zwor AePq
fvZv cÖK…Z g~‡j¨i 100%
evwYwR¨K Drcv`b ïiæi eQi
hš¿NÈv nvi c×wZ
hš¿NÈv nvi c×wZ‡Z †Kv‡bv m¤úwËi
AePq wbY©‡qi Rb¨ Zvi Avqy®‹vj‡K
†gvU hš¿NÈv Øviv cÖKvk Ki nq|
m¤úwËi g~j¨ n‡Z Zvi fMœve‡kl g~j¨
ev` w`‡q †h AewPZ g~j¨ cvIqv hvq
Zv‡K †gvU hš¿ NÈv Øviv fvM K‡i
cÖwZ NÈvi AePq wbY©q Kiv nq| G
cÖwZ NÈvi AeP‡qi mv‡_ hš¿ NÈv
¸Y K‡i H eQ‡ii AePq wbY©q Kiv nq
Drcv`b GKK c×wZ
Drcv`b GKK c×wZ A‡bKUv
hš¿ NÈv c×wZi Abyiƒc| G
c×wZ‡Z m¤úwËi RxebKv‡j
Drcvw`Z BDwbU ev Drcv`‡bi
cwigvY Øviv Zvi AewPZ g~j¨‡K
fvM K‡i GKK cÖwZ AePq
cvIqv hvq| G GKK cÖwZ
AeP‡qi mv‡_ cÖ‡Z¨K eQ‡ii
Drcv`‡bi cwigvY ¸Y K‡i AePq
hš¿NÈv nvi c×wZ ej‡Z wK
eySvq LvZvq wjL
A
`j
B
`j
hš¿NÈv nvi c×wZ
ej‡Z
wK eySvq LvZvq
wjL
µgn«vmgvb †Ri
c×wZ ej‡Z wK
eySvq LvZvq wjL
evwoi KvR
Accounting Chapter 8 Lecture 03

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Accounting Chapter 8 Lecture 03

  • 1.
  • 3. wPÎ: m¤úwËi g~j¨ n«vm Z…Zxq K¬vm Aa¨vq-Aóg
  • 4. wewfbœ c×wZ‡ZAePq wnmvefz³ Ki‡Z cvi‡e GB cvV†_‡K wkÿv_x©iv--
  • 5. K. mgq Ávcb c×wZ 1. mij ˆiwLK c×wZ ev w¯’i wKw¯’c×wZ (Straight Line Method) G c×wZ‡Z GKwU wbw`©ó m¤úwËi cÖ‡Z¨K eQ‡ii AeP‡qi cwigvY mgvb nq| ZvB G c×wZ‡K mij ˆiwLK c×wZ ev w¯’i wKw¯— c×wZ (Straight Line Method) e‡j| †h‡nZz, cª‡Z¨K eQ‡ii AeP‡qi cwigvY mgvb _v‡K †m‡nZz G c×wZ‡Z wbY©qK…Z AePq hw` MÖv‡d Dc¯’vcb Kiv nq Ges we›`y¸‡jvi g‡a¨ ms‡hvM ¯’vcb Kiv nq Zvn‡j GKwU mij‡iLv cvIqv
  • 6. 2. µgn«vmgvb †Ri c×wZ †h c×wZ‡Z cÖ‡Z¨K eQi AeP‡qi cwigvY n«vm †c‡q _v‡K Zv‡K µgn«vmgv
  • 7. ii. wظY n«vmcªvß †Ri c×wZ (Double declining balance method) :- mij ˆiwLK c×wZi AePq nvi‡K 2 Øviv ¸Y K‡i †h AeP‡qi nvi cvIqv hvq †m AeP‡qi nvi w`‡q µgnªvmgvb c×wZ‡Z AePq wbY©q Kiv n‡j Zv‡K wظY µgnªvmgvb †Ri c×wZ
  • 8. G c×wZ‡Z m¤úwËi e¨q n‡Z fMœve‡kl g~j¨ ev` w`‡q Aewkó †h g~j¨ cvIqv hvq Zv‡K el© msL¨vi mgwó Øviv fvM K‡i Ges Aewkó Avqy®‹vj Øviv ¸Y K‡i AePq wbY©q Kiv nq, ZvB G c×wZ‡K el© msL¨vi mgwó c×wZ e‡j| el© msL¨vi mgwó c×wZ (Sum of the year digit method)
  • 9. Zwor AePq c×wZ Ki mvkª‡qi gva¨‡g ¯^í mg‡q †Kv‡bv m¤úwËi g~j¨ cybiæ×v‡ii D‡Ï‡k¨ 1981 mv‡j Av‡gwiKvq 1g G c×wZ Pvjy nq| evsjv‡`‡k AvqKi Aa¨v‡`‡ki 3q Zdwm‡ji 7g Aby‡”Q‡` ejv nq †h evsjv‡`‡k c~‡e© e¨eüZ nqwb Ggb hš¿cvwZ I KjKâv hv 1977 mv‡ji 1 RyjvB n‡Z 30 Ryb 2005 mv‡ji g‡a¨ ¯’vwcZ, †mme †¶‡Î Zwor AePq fvZv cÖK…Z g~‡j¨i 100% evwYwR¨K Drcv`b ïiæi eQi
  • 10. hš¿NÈv nvi c×wZ hš¿NÈv nvi c×wZ‡Z †Kv‡bv m¤úwËi AePq wbY©‡qi Rb¨ Zvi Avqy®‹vj‡K †gvU hš¿NÈv Øviv cÖKvk Ki nq| m¤úwËi g~j¨ n‡Z Zvi fMœve‡kl g~j¨ ev` w`‡q †h AewPZ g~j¨ cvIqv hvq Zv‡K †gvU hš¿ NÈv Øviv fvM K‡i cÖwZ NÈvi AePq wbY©q Kiv nq| G cÖwZ NÈvi AeP‡qi mv‡_ hš¿ NÈv ¸Y K‡i H eQ‡ii AePq wbY©q Kiv nq
  • 11. Drcv`b GKK c×wZ Drcv`b GKK c×wZ A‡bKUv hš¿ NÈv c×wZi Abyiƒc| G c×wZ‡Z m¤úwËi RxebKv‡j Drcvw`Z BDwbU ev Drcv`‡bi cwigvY Øviv Zvi AewPZ g~j¨‡K fvM K‡i GKK cÖwZ AePq cvIqv hvq| G GKK cÖwZ AeP‡qi mv‡_ cÖ‡Z¨K eQ‡ii Drcv`‡bi cwigvY ¸Y K‡i AePq
  • 12.
  • 13. hš¿NÈv nvi c×wZ ej‡Z wK eySvq LvZvq wjL A `j B `j hš¿NÈv nvi c×wZ ej‡Z wK eySvq LvZvq wjL µgn«vmgvb †Ri c×wZ ej‡Z wK eySvq LvZvq wjL