Cambrian School & College

2. †kÖwY-GKv`k
welq-wnmveweÁvb cÖ_gcÎ
Dc¯’vcbvq:
†gv.‡Mvjvg wKewiqv
wmwbqicÖfvlK
wnmveweÁvb wefvM
K¨vgweªqvb K‡jR,XvKv|

3. lô Aa¨vq
cÖvc¨
wnmvemg~‡ni
wnmvei¶Y

4. wPÎ: cÖvc¨ UvKvi wnmve
cÖvc¨mg~n ej‡Z MÖvn‡Ki wbKU n‡Z †jb‡`‡bi Avw_©K g~j¨ eve`fwel¨‡Z bM‡` Av`vq‡hvM¨ cÖwZôv‡bi `vwe‡K eySvq|
mg‡qi wfwˇZ cÖvc¨mg~n‡K `yfv‡MfvM Kiv n‡q‡Q
1. ¯^í‡gqvw` cÖvc¨mg~n (Short-term Receivables):
2. `xN©‡gqvw`cÖvc¨mg~n (Long-term Receivables):

5. cÖvc¨mg~n ej‡Z MÖvn‡Ki wbKU n‡Z
†jb‡`‡bi Avw_©K g~j¨ eve` fwel¨‡Z bM‡`
Av`vq‡hvM¨ cÖwZôv‡bi `vwe‡K eySvq|
Drm Abymv‡i cÖvc¨mg~n‡K Avevi
wb‡gœv³fv‡e fvM Kiv n‡q‡Q:
cÖvc¨mg~n
Receivables
e¨emvqx
cÖvc¨mg~n
Trade receivables
Ae¨emvqx
cÖvc¨mg~n
Non-trade receivables
cÖvc¨ wnmve
Accounts receivable
cÖvc¨ †bvU
Notes receivable

6. cÖvc¨ wnmve g~j¨vq‡bi c×wZ n‡jv `ywU
h_v
1. fwel¨r e¨e¯’v c×wZ (Allowance or Provision
Method)
2. cÖZ¨¶ Ae‡jvcb c×wZ (Direct Write off
Method)

7. Drm Abymv‡i cÖvc¨mg~n‡K Avevi
wb‡gœv³fv‡e fvM Kiv n‡q‡Q Ges Zv‡`i mvg
wjL -

8. 8
1. FASB m„wói c~‡e© KvivwnmveweÁvb bxwZgvjvwbav©i‡Yi `vwq‡Z¡
wQj
M.
SEC
N. ICAB