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cÖvc¨ wnmve 50,000 µq wnmve 3,000
µq 60,000 weµq 1,00,000
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gRy`cY¨ 16,000
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31-12-2012
mgš^q: (1) mgvcwY gRy`cY¨ 17,000| (2) cÖvc¨ wnmv‡ei
2,000 UvKv Av`vq‡hvM¨ bq| Aewkó cvIbv wnmv‡ei Dci
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1,000 UvKv, cv›U I †gwk‡bi 1,800 UvKv I Rwgi `vjv‡bi
1,500 UvKv AePq ai‡Z n‡e| (4) †eZb 1,600 UvKv I my` 300
UvKv e‡Kqv Av‡Q| (5) wegv 1,500 AwMÖg Av‡Q| (6)
AvmevecÎ 1,000 UvKvq weµq Kiv n‡q‡Q wnmvefy³ nqwb
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73,000
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weµq I weZiY LiP:
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AePq:
AvmevecÎ 1,000
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Accounting Chapter 9 Lecture 07

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Accounting Chapter 9 Lecture 07

  • 1.
  • 4. e¨envwiK mgm¨v-9 ey‡S ey‡S Ki‡Zcvi‡e|
  • 5. wnmve wk‡ivbvg UvKv wnmve wk‡ivbvg UvKv bM` I e¨vsK 35,000 Kvgv‡ji g~jab 60,000 cÖvc¨ †bvU 18,000 cÖ‡`q wnmve 45,000 cÖvc¨ wnmve 50,000 µq wnmve 3,000 µq 60,000 weµq 1,00,000 weµq †diZ 5,000 AePq mwÂwZ - AvmevecÎ 4,000 AvmevecÎ 18,000 AePq mwÂwZ - cv›U I †gwkb 6,000 cv›U I †gwkb 20,000 AePq mwÂwZ - Rwg I `vjvb 3,000 Ki 2,000 fvov ivR¯^ 5,000 †eZb LiP 10,000 cÖ‡`q †bvU 23,700 ågY LiP 500 10% eÜwK FY 10,000 we`y¨r LiP 1,500 wegv LiP 3,000 gRy`cY¨ 16,000 Rwg I `vjvb 20,000 mgm¨v: 9 Rbve Kvgvj eªv`v‡m©i †iIqvwgj I Ab¨vb¨ Z_¨vewj wb‡¤œ cÖ`Ë n‡jv: Rbve Kvgvj †iIqvwgj 31-12-2012
  • 6. mgš^q: (1) mgvcwY gRy`cY¨ 17,000| (2) cÖvc¨ wnmv‡ei 2,000 UvKv Av`vq‡hvM¨ bq| Aewkó cvIbv wnmv‡ei Dci 10% Abv`vqx cvIbv mwÂwZ ai‡Z n‡e| (3) Avmevec‡Îi Dci 1,000 UvKv, cv›U I †gwk‡bi 1,800 UvKv I Rwgi `vjv‡bi 1,500 UvKv AePq ai‡Z n‡e| (4) †eZb 1,600 UvKv I my` 300 UvKv e‡Kqv Av‡Q| (5) wegv 1,500 AwMÖg Av‡Q| (6) AvmevecÎ 1,000 UvKvq weµq Kiv n‡q‡Q wnmvefy³ nqwb hvi µqg~j¨ 1,500 UvKv| D³ AvmevecÎ Dci 300 UvKv AePq mwÂwZ i‡q‡Q| (7) AbycvwR©Z fvov 1,200 UvKv| KiYxq: K. wek` Avq weeiYx| L. gvwjKvbv ¯^Z¡& weeiYx| M. Avw_©K Ae¯’vi weeiYx|
  • 7. mgvavb:9 K. Kvgvj eªv`vm© wek` AvqweeiYx 2012mv‡ji 31 wW‡m¤^iZvwi‡Li Rb¨ weeiY UvKv UvKv ivR¯^: weµq 1,00,000 ev`:†diZ (5,000) 95,000 ev`:wewµZ `ª‡e¨ie¨q: cÖviw¤¢K gRy`cY¨ 16,000 †hvM: cY¨ µq 60,000 ev`: †diZ (3,000) 57,000 73,000 ev`:mgvcbx gRy`cY¨ (17,000) 56,000 †gvU jvf 39,000 ev`:cwiPvjb e¨q: weµq I weZiY LiP: ågY LiP 500 Abv`vqx cvIbv 2,000 Abv`vqx cvIbv mwÂwZ 4,800 †gvU weµq I weZiY LiP (7,300) cÖkvmwbK LiP: Ki 2,000
  • 8. †eZb 10,000 †hvM: e‡Kqv 1,600 11,600 we`y¨r 1,500 wegv LiP 3,000 ev`: AwMÖg (1,500) 1,500 AePq: AvmevecÎ 1,000 cv›U I †gwkb 1,800 Rwg I `vjvb 1,500 †gvU cÖkvmwbK LiP (20,900) cwiPvjb gybvdv 10,800 AcwiPvjb (¶wZ) gybvdv AcwiPvjb Avqmg~n: fvov 5,000 ev`: AbycvwR©Z (1,200) 3,800 my` LiP 700 †hvM e‡Kqv 300 (1000) AvmevecÎ weµqRwbZ ¶wZ (200) 2,600 wbU gybvdv 13,400
  • 9. weeiY UvKv g~jab 60,000 †hvM: wbU jvf 13,400 gvwjKvbv ¯^Z¡ 73,400 L. Kvgvj †UªWvm© gvwjKvbv ¯^Z¡ weeiYx 2012 mv‡ji 31 wW‡m¤^i mgvß eQ‡ii Rb¨
  • 10. M. Kvgvj †UªWvm© Avw_©KAe¯’viweeiYx 2012mv‡ji 31 wW‡m¤^iZvwi‡Li Rb¨ weeiY UvKv UvKv m¤úwËmg~n PjwZ m¤úwË: bM`I e¨vsK 35,000 cÖvc¨ wnmve 50,000 ev`:Abv`vqx cvIbv (2000) ev`:Abv`vqx cvIbv mwÂwZ (4,800) 43,200 cÖvc¨ †bvU 18,000 AwMÖg wegv 1,500 mgvcYx gRy`cY¨ 17,000 AvmevecÎ †µZv 1,000 †gvU PjwZ m¤ú` 1,15,700 ¯’vqx m¤úwËmg~n: Rwg I `vjvb 20000 AePq mwÂwZ (4,500) 15,500 cv›U I †gwkb 20,000 ev`:AePq mwÂwZ (7,800) 12,200
  • 11. AvmevecÎ 18,000 ev`: weµq (1,500) ev`: AePq mwÂwZ (4,000+1,000-300) (4,700) 11,800 †gvU ¯’vqx m¤úwË 39,500 †gvU m¤úwË 1,55,200 `vq I gvwjKvbv ¯^Z¡: cÖ‡`q wnmve 45,000 cÖ‡`q †bvU 23,700 cÖ‡`q my` 300 e‡Kqv †eZb 1,600 AbycvwR©Z fvov 1,200 71,800 `xN© †gqvw` `vq: 10% eÜwK FY 10,000 gvwjKvbv ¯^Z¡ 73,400 †gvU `vq I gvwjKvbv ¯^Z¡ 1,55,200
  • 12. `jxq KvR `j-G D`vniY-4 n‡Z mgš^q Rv‡e`v `vI| `j-we D`vniY-4 n‡Z wecixZ Rv‡e`v `vI|
  • 13.  ‡gvU `vq wbY©q Ki? g~j¨vqb
  • 14. evwoi KvR  mgm¨v-10 LvZvq K‡i wb‡q Avm‡e