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wZwb weµ‡qi mgq c‡Y¨i ZvwjKv g~‡j¨i Dci 10% nv‡i evÆv cÖ`vb K‡ib| G QvovI UvKv
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KiYxq:
K. Kvievwi evÆvi cwigvY wbY©qKi|
L. weµ‡qi 8g w`‡b UvKvcvIqv †M‡j KZ UvKvcvIqv hv‡e ZvwbY©q Ki|
M. weµ‡qi 25Zgw`‡b UvKvcvIqv †M‡j bM`UvKvcwi‡kva Ki‡Z n‡e Zv wbY©q Ki|
mgvavb:
K. Kvievwi evÆvi cwigvYn‡e 50,000  10% = 5,000 UvKv|
L. Aógw`‡b UvKvcvIqvhv‡e:
ZvwjKvg~j¨ 50,000 UvKv
Kvievwi evÆv 5,000 UvKv
wbU weµq g~j¨ 50,000  5,000 = 45,000 UvKv|
†h‡nZz8g w`‡b UvKvcvIqv†M‡Q†m‡¶‡Î †µZvbM` evÆvcv‡e|
myZvis bM` evÆvn‡e45,000 2% = 900 UvKv|
bM` UvKvcvIqv hv‡e45000  900 =44,100 UvKv|
M.weµ‡qi 25Zg w`‡bUvKvcvIqv†M‡j kZ© †gvZv‡eK†Kv‡bvbM` evÆv
_vK‡ebv| myZivs 45,000 UvKvcwi‡kva Ki‡Z n‡e|
Accounting 0137 chapter 2 lecture 5
Accounting 0137 chapter 2 lecture 5
Accounting 0137 chapter 2 lecture 5
Accounting 0137 chapter 2 lecture 5

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Accounting 0137 chapter 2 lecture 5

  • 1.
  • 2. †kÖwY-GKv`k welq-wnmveweÁvb cÖ_g cÎ Dc¯’vcbvq: †gv.‡Mvjvg wKewiqv wmwbqicÖfvlK wnmveweÁvb wefvM K¨vgweªqvb K‡jR,XvKv|
  • 3.
  • 4.
  • 5. Kvievwi evÆv: c‡Y¨i ZvwjKv g~j¨ †_‡K we‡µZv cY¨ weµ‡qi mgq †µZv‡K †h Qvo w`‡q _v‡Kb Zv‡K Kvievwi evÆv ejv nq| mvaviYZ G evÆv µq-weµ‡qi mgq we‡µZv †µZv‡K cÖ`vb K‡ib| G evÆv bM‡` wKsev av‡i weµq Dfq †¶‡Î n‡q _v‡K| mvaviYZ G evÆvi Rb¨ †µZv ev we‡µZv †KDB wnmv‡ei eB‡Z †Kv‡bv Rv‡e`v `vwLjv cÖ`vb K‡ib bv| †µZvi wbKU G evÆv‡K ejv nq µq evÆv| Aciw`‡K we‡µZvi wbKU G evÆv‡K ejv nqweµq evÆv|
  • 6. bM`evÆv:av‡i cY¨weµ‡qiciwe‡µZv cvIbv UvKv `ªæZ Av`v‡qi Rb¨†µZv‡K hw`†Kv‡bv Qvo †`q Zv‡K bM` evÆv ejv nq| bM` evÆv ïay av‡i µq ev weµ‡qi †¶‡Î m„wó nq| †µZvi wbKU GwU cÖvß evÆv Ges we‡µZvi wbKUGwU cÖ`ËevÆv| D`vniY: wg. Avmv` 50,000 UvKvi ZvwjKv g~‡j¨i cY¨ av‡i wg. AvKv‡ki wbKU weµq K‡ib| wZwb weµ‡qi mgq c‡Y¨i ZvwjKv g~‡j¨i Dci 10% nv‡i evÆv cÖ`vb K‡ib| G QvovI UvKv Av`v‡qi †¶‡Î 2/10 n 30 G kZ© AbymiY K‡ib| (2/10 n 30 ej‡Z eySvq cvIbv UvKv 10 w`‡bi g‡a¨ cÖ`vb Ki‡j 2% evÆv cÖ`vb Kiv n‡e| Z‡e Aek¨B 30 w`‡bi g‡a¨ UvKv cwi‡kva Ki‡Z n‡e| A_©vr 11†_‡K30w`‡bi g‡a¨UvKv cvIqv †M‡j†Kv‡bvevÆv cÖ`vb Kivn‡ebv|) KiYxq: K. Kvievwi evÆvi cwigvY wbY©qKi| L. weµ‡qi 8g w`‡b UvKvcvIqv †M‡j KZ UvKvcvIqv hv‡e ZvwbY©q Ki| M. weµ‡qi 25Zgw`‡b UvKvcvIqv †M‡j bM`UvKvcwi‡kva Ki‡Z n‡e Zv wbY©q Ki|
  • 7. mgvavb: K. Kvievwi evÆvi cwigvYn‡e 50,000  10% = 5,000 UvKv| L. Aógw`‡b UvKvcvIqvhv‡e: ZvwjKvg~j¨ 50,000 UvKv Kvievwi evÆv 5,000 UvKv wbU weµq g~j¨ 50,000  5,000 = 45,000 UvKv| †h‡nZz8g w`‡b UvKvcvIqv†M‡Q†m‡¶‡Î †µZvbM` evÆvcv‡e| myZvis bM` evÆvn‡e45,000 2% = 900 UvKv| bM` UvKvcvIqv hv‡e45000  900 =44,100 UvKv| M.weµ‡qi 25Zg w`‡bUvKvcvIqv†M‡j kZ© †gvZv‡eK†Kv‡bvbM` evÆv _vK‡ebv| myZivs 45,000 UvKvcwi‡kva Ki‡Z n‡e|