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Firoz belim

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Voyage account project made by Firoz Belim +919782407885

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Firoz belim

  1. 1. Particulars Slide NumberIntroduction of Voyage account 4Definition 5Income of voyage account 6 to 9Expenses of Voyage account 10 to 17Question of complete Journey 18 to 19Question of uncompleted Journey 20 to 21Sources 22Thank you 23
  2. 2.  vxzsth Hkk"kk ds oks;st “kCn dk vfHkçk; ikuh ds ekxZ ls ;k=k djuk gSA tgkth daEifu;ka viuh çR;sd ;k=k ds lECkU/k esa yxus okys O;; rFkk mlls gksus okyh vk; dk mi;qDr ys[kkadu djuk vko”;d ekurh gSa A bl mís”; dh iwfrZ gsrq çR;sd tgkt }kjk dh tkus okyh çR;sd ;k=k ds fy, i`Fkd leqnzh ;k=k laaca/kh [kkrk cuk;k tkrk gSaA
  3. 3. 5
  4. 4. Voyage account ds vk; Ik{k esa fuEu rhu enks dks lfEefyr fd;k tkrk gS %& Fright (HkkM+k) Additional Fright or Primage or Surcharge (vfrfjDr HkkM+k) Passage Money (;k=k jkf”k) Income
  5. 5.  Passage Money (;k=k jkf”k) :- tgkth dEiuh }kjk vius xzkgdksa ls muds eky ds lkFk ;k=h Hkstus ij muds fdjk;s ds fy, tks jkf”k olqy dh tkrh gS mls ;k=k jkf”k dgrs gS A ;g Hkh tgkth dEiuh ds fy, vk; dh en gS ftls Voyage a/c ds credit i{k esa fn[kk;k tkrk gS A
  6. 6.  ,Mªs”k deh”ku (Address Commission) ynku&mrjkbZ O;; (Steavedoring Charges) or (Loading unloading Expenses) cUnjxkg O;; (Port Charges) cadj dh ykxr (Bunker Cost) ykbVjst (Lighterage) vU; O;; (Other Expenses )
  7. 7.  ,Mªs”k deh”ku ( Address commission ) :- tks O;fDr tgkth dEiuh ds fy, xzkgd <aw<dj ykrk gS vFkkZr~ os tgkth dEiuh dh rjQ ls muls HkkM+k rFkk Hkstk tkus okyk lkeku Hkh çkIr djrs gS vkSj mlds ckn lkeku cUnjxkg rd igqapkdj HkkM+k tgkth dEiuh dk pqdk nsrs gS A bl dk;Z ds fy, mUgas dEiuh }kjk HkkM+s rFkk vfrfjDr HkkM+s ij ,d fuf”pr nj ls ikfjJfed ds :Ik esa tks jkf”k Hkqxrku dh tkrh gS A mls ,Mªs”k deh”ku dgrs gS A ;g tgkth dEiuh ds fy, O;; dh en gS rFkk bls Voyage a/c ds (Address Commission) = tkrk gS A ,Mªs”k deh”ku Debit i{k esa fn[kk;k Total Fright Total Fright = Fright + Primage /Additional Fright/Surcharge
  8. 8.  ynku&mrjkbZ O;; (Steavedoring Charges) or (Loading unloading Expenses) :- tgkth dEiuh }kjk cUnjxkg ls tgkt esa lkeku p<+kus rFkk tgkt ls cUnjxkg ij lkeku mrkjus ds fy, tks jkf”k pqdkbZ tkrh gS mls ynku&mrjkbZ O;; dgrs gS A ;g ,d eq”r jkf”k ds :Ik esa Hkh gks ldrk gS vkSj çfr bdkbZ ds vk/kkj ij Hkh pqdk;k tk ldrk gS A ;g tgkth dEiuh ds fy, O;; dh en gS rFkk bls Voyage a/c ds Debit i{k esa fn[kk;k tkrk gS A
  9. 9.  cUnjxkg O;; (Port Charges) :- tgkth dEiuh ds tgkt esa cUnjxkg ij lkeku dks p<+krs gS rFkk tgkt ls lkeku dks cUnjxkg ij gh mrkjk tkrk gSA blds cnys tgkth dEiuh }kjk tks çfrQy pqdk;k tkrk gS mls cUnjxkg O;; dgrs gSA ;g tgkth dEiuh ds fy, O;; dh en gS rFkk bls Voyage a/c ds Debit i{k esa fn[kk;k tkrk gSA bl fLFkfr esa tgkt nks vkor tkor ;k=k, iqjh dj pqdk gS rFkkk rhljh ;k=k dk vk/kk Hkkx gh iqjk fd;k rc fofr; o’kZ lekIr gks x;k bl ifjfLFkfr esa ;k=k v/kqjh ekuh tk;sxhA ,slh ifjfLFkfr esa v/kqjh ;k=k O;; dks vxys o’kZ esa ys tk;k tk;sxkA ftldh x.kuk fuEu izdkj ls dh tk;sxhA v/kqjh ;k=k = ½ / 5/2 = Port Ratio = 1/5 ,d ifjfLFkfr ,slh vkrh gS ftlesa cUnjxkg dks tgkt ftruh ckj Li’kZ djrk gS og cUnjxkg O;; vuqikr dgykrk gSA
  10. 10.  cadj dh ykxr (Bunker Cost) :- tgkt esa ftl LFkku ij ba/ku dks j[kk tkrk gS mls cadj dgrs gSA ,oa bldh ejEer ij fd;k tkuk okyk O;; cadj dh ykxr dgykrh gS A mls cadj O;; dgrs gSA ;g tgkth dEiuh ds fy, ,d O;; gS vr% bls Voyage a/c ds Debit i{k esa n”kkZ;k tkrk gSA
  11. 11.  vU; O;; ( Other expenses ) :- mijksDr O;;ksa ds vfrfjDr “ks’k lHkh O;; tSls osru] etnqjh] Mkd ,oa rkj O;;] eky dk chek izhfe;e] dIrku ds [kpsZ] VsyhQksu O;;] ewY; àkl] nykyh rFkk vU; iz”kklfud O;; vkfn dks vU; O;;ksa esa “kkfey fd;k tkrk gS A vr% bu lHkh O;;ksa dks Voyage a/c ds Debit i{k esa n”kkZ;k tkrk gSA
  12. 12. Journey Period 2 Month Fright outward Rs. 100000 Fright inward Rs. 50000 Primage 10 % on Fright Passage Money 20000 Salary 10000 Insurance premium 12000 (Annual) Deprecation 24000 (Annual) Interest on loan Rs. 15000 Petrol Diesel Rs. 5000Address Commission on total Fright 10% outwardAddress Commission on total Fright 5% inward
  13. 13. Question solved of complete journey :- Particular Amount Particular AmountTo Salary 10000 By FrightTo Insurance 12000*2/12 2000 outward 100000To Deprecation 24000*2/12 4000 inward 50000To Interest on loan 15000 By primageTo Petrol & Diesel 5000 Outward 100000*10/100 10000To Address commission Inward 50000*10/100 5000 outward 110000*10/100 11000 By passage Money 20000 inward 55000*5/100 2750To Profit 135250 185000 185000
  14. 14. FrightMumbai to Kolkatta 50000Kolkatta to Mumbai 30000Primage 10% on FrightAddress commission 5% on total FrightCoal Consumed 14000Stores consumed 6000Port Expenses 3000Salary of crew 8000Depreciation 8000Insurance premium of ship 10000Insurance of fright 4000
  15. 15. Particular Amount Particular Amount To Salary of crew 8000 By Fright To Insurance premium of ship 10000 Mumbai to Kolkatta 50000 To Insurance premium of Fright 4000 Kolkatta to Mumbai 30000 To Coal consumed 14000 By primage To Stores consumed 6000 Mumbai to Kolkatta 50000*10/100 5000 To Port Expenses 3000 Kolkatta to Mumbai 30000*10/100 3000 To Deprecation 8000 By Voyage in progress To Address commission All Exp.46000*1/4 11500 Mumbai to Kolkatta50000+5000*5/100 2750 Insurance prem.4000*3/8 =1500 Kolkatta to Mumbai30000+3000*5/100 1650 Port Exp. 3000*1/3 = 1000 To Voyage in progress Kolkatta to Mumbai 1650 1565030000+3000 33000 To Profit (b/f) 13250 103650 103650
  16. 16. • Books Bissa ,chitlangi , Rajpurohit, Joshi• Internet Google

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