Kvh©cÎ
Kvh
©
cÎ
wkLbdj:-
Kvh©c‡Îi avibv, ˆewkó¨ I g~jab RvZxq I
g~bvdvRZxq|
AvKvk mvwf©wms
Kvh©cÎ
2012 mv‡ji 31 wW‡m¤^i mgvß eQ‡ii Rb¨
wnmv
e
wk‡ivb
vg
†iIqvwgj mgš^q
mgwš^Z
†iIqvwgj
Avq
weeiYx
DØZ©cÎ
†Ww
eU
†µw
WU
†W
weU
†µw
WU
†Ww
eU
†µwW
U
†W
weU
†µw
WU
†W
weU
†µw
WU
wnmveweÁv‡bi cÖavb D‡Ïk¨ n‡jv e¨emvq cÖwZôv‡bi
Avw_©K djvdj wbY©q I Avw_©K Ae¯’v cÖ`k©‡bi Rb¨
Avw_©K weeiYx cÖ¯ÍZ Kiv| G Avw_©K weeiYx mnR, wbfy©j
Ges Kg mg‡q cÖ¯‘y‡Zi Rb¨ Kvh©cÎ cÖ¯ÍZ Kiv nq|
Kvh©cÎ I Kvh©c‡Îi
ˆewkó¨
1. Kvh©cÎ GKwU eû-Kjvg wewkó dg© hv Avw_©K weeiYx cÖ¯‘y‡Zi
D‡Ï‡k¨ †jb‡`b I wnmv‡ei mgš^q Kivi Rb¨ e¨envi Kiv nq|
2. LwZqvb¯’ wnmv‡ei †Rimg~n msw¶ßKi‡Yi gva¨‡g †WweU I †µwWU
DØ„‡Ëi mgZv hvPvB Kiv nq|
3. mn‡R I `~Z MwZ‡Z mgwš^Z †iIqvwgj cÖ¯ÍZ Kiv hvq Ges wbU jvf ev
wbU ¶wZ Rvbv hvq|
4. Kvh©cÎ fwel¨r cwiKíbv cÖYq‡b Zvr¶wYK Z_¨ cÖ`vb K‡i|
5. GwU †Kv‡bv ¯’vqx wnmve bq|
6. wnmveKv‡ji †Kv‡bv Gw›Uª hv‡Z ev` bv c‡o Kvh©cÎ Zv wbwðZ K‡i|
7. Kvh©cÎ wnmveP‡µi GKwU Hw”QK KiYxq avc|
g~jab I gybvdv RvZxq Avq-e¨‡qi aviYv
Concept of Capital and Revenue Expenditure
gybvdvRvZxq Avq-e¨q¸‡jv Avq weeiYx‡Z AšÍf©z³ nq hvi Øviv wbU jvf
ev wbU ¶wZ wbY©q Kiv nq| Ab¨w`‡K g~jabRvZxq Avq-e¨q¸‡jv
Avw_©K Ae¯’vi weeiYx‡Z AšÍfz©³ nq|
wb‡Pi e¨q¸‡jv n‡Z gybvdv I g~jabRvZxq e¨q wbY©q Ki I
e¨vL¨v cÖ`vb Ki:
1. bZzb cY¨ Avwe®‹v‡ii
M‡elYv e¨q;
2. weµq e¨e¯’vc‡Ki we‡`k ågY
e¨q;
3. Rwg µ‡qi Rb¨ AvBb LiP;
4. M¨vm cvÈ ms¯’vcb e¨q;
5. Avg`vwbK…Z KuvPvgv‡ji ïé;
6. cÖv_wgK LiPvewj;
8. evÆvq †kqvi Bmy¨KiY e¨q;
9. †gvUiMvwo i¶Yv‡e¶Y e¨q;
10. BRviv m¤úwËi Ae‡jvcb
11. bZzb `vjv‡bi PzbKvg LiP
12. cyivZb `vjv‡bi PzbKvg LiP
13. hš¿cvwZ ms¯’vcb e¨q
14. weµ‡qi D‡Ï‡k¨ hš¿cvwZ µq
9
1. wb‡Pi †KvbwU wnmveP‡µi
Acwinvh© avc bq ?
M. Avw_©K
weeiYx
cÖ¯‘yZ
L. LwZqvb
K. Kvh©cÎ
N. mgvcwb
`vwLjv
2.wb‡Pi †KvbwU wnmv‡ei eB‡Z bv wj‡L AvjvMv c„ôv ev
c„_K LvZvq cÖ¯ZzZ Kiv nq
K.
Rv‡e`v
L. LwZqvb
M. wek` Avq
weeiYx
N. Kvh©cÎ
wb‡Pi `dv¸‡jv n‡Z g~jab I gybvdvRvZxq e¨q wbY©q
Ki I e¨vL¨v cÖ`k©b Ki:
1. `vjvb‡KvVv m¤cÖmviY e¨q;
2. `vjvb‡KvVv PzbKvg e¨q;
3. `vjvb‡KvVv †givgZ e¨q;
4. cyivZb Uªv‡Ki Rb¨ bZzb
Uvqvi µq;
5. Awd‡mi Rb¨ †Uwej d¨vb µq;
6. Kwc-ivBU AR©‡bi e¨q;
7. m`¨ µqK…Z cyivZb
hš¿cvwZi †givgZ ;
8. KuvPvgvj µ‡qi e¨q;
9. gvgjv LiP;
10. µqK…Z c‡Y¨i Rb¨ RvnvR
fvov;
11. we`y¨r ms¯’vcb e¨q
12. KjKâv Avbq‡bi Rb¨ RvnvR
fvov;
13. Kg©PvixM‡Yi †eZb cÖ`vb;
14. BRviv m¤úwËi Rb¨ e¨q;
15. mybvg AR©b e¨q;
16. we`y¨r LiP;
17. gwbnvwi µ‡qi e¨q
18. hš¿cvwZ ms¯’vcb e¨q;
19. K‡R©i Dci my`;
20. Avmevec‡Îi AePq;
Accounting 0137 chapter 7 lecture 1

Accounting 0137 chapter 7 lecture 1

  • 2.
  • 3.
  • 4.
    wkLbdj:- Kvh©c‡Îi avibv, ˆewkó¨I g~jab RvZxq I g~bvdvRZxq|
  • 5.
    AvKvk mvwf©wms Kvh©cÎ 2012 mv‡ji31 wW‡m¤^i mgvß eQ‡ii Rb¨ wnmv e wk‡ivb vg †iIqvwgj mgš^q mgwš^Z †iIqvwgj Avq weeiYx DØZ©cÎ †Ww eU †µw WU †W weU †µw WU †Ww eU †µwW U †W weU †µw WU †W weU †µw WU wnmveweÁv‡bi cÖavb D‡Ïk¨ n‡jv e¨emvq cÖwZôv‡bi Avw_©K djvdj wbY©q I Avw_©K Ae¯’v cÖ`k©‡bi Rb¨ Avw_©K weeiYx cÖ¯ÍZ Kiv| G Avw_©K weeiYx mnR, wbfy©j Ges Kg mg‡q cÖ¯‘y‡Zi Rb¨ Kvh©cÎ cÖ¯ÍZ Kiv nq|
  • 6.
    Kvh©cÎ I Kvh©c‡Îi ˆewkó¨ 1.Kvh©cÎ GKwU eû-Kjvg wewkó dg© hv Avw_©K weeiYx cÖ¯‘y‡Zi D‡Ï‡k¨ †jb‡`b I wnmv‡ei mgš^q Kivi Rb¨ e¨envi Kiv nq| 2. LwZqvb¯’ wnmv‡ei †Rimg~n msw¶ßKi‡Yi gva¨‡g †WweU I †µwWU DØ„‡Ëi mgZv hvPvB Kiv nq| 3. mn‡R I `~Z MwZ‡Z mgwš^Z †iIqvwgj cÖ¯ÍZ Kiv hvq Ges wbU jvf ev wbU ¶wZ Rvbv hvq| 4. Kvh©cÎ fwel¨r cwiKíbv cÖYq‡b Zvr¶wYK Z_¨ cÖ`vb K‡i| 5. GwU †Kv‡bv ¯’vqx wnmve bq| 6. wnmveKv‡ji †Kv‡bv Gw›Uª hv‡Z ev` bv c‡o Kvh©cÎ Zv wbwðZ K‡i| 7. Kvh©cÎ wnmveP‡µi GKwU Hw”QK KiYxq avc|
  • 7.
    g~jab I gybvdvRvZxq Avq-e¨‡qi aviYv Concept of Capital and Revenue Expenditure gybvdvRvZxq Avq-e¨q¸‡jv Avq weeiYx‡Z AšÍf©z³ nq hvi Øviv wbU jvf ev wbU ¶wZ wbY©q Kiv nq| Ab¨w`‡K g~jabRvZxq Avq-e¨q¸‡jv Avw_©K Ae¯’vi weeiYx‡Z AšÍfz©³ nq|
  • 8.
    wb‡Pi e¨q¸‡jv n‡Zgybvdv I g~jabRvZxq e¨q wbY©q Ki I e¨vL¨v cÖ`vb Ki: 1. bZzb cY¨ Avwe®‹v‡ii M‡elYv e¨q; 2. weµq e¨e¯’vc‡Ki we‡`k ågY e¨q; 3. Rwg µ‡qi Rb¨ AvBb LiP; 4. M¨vm cvÈ ms¯’vcb e¨q; 5. Avg`vwbK…Z KuvPvgv‡ji ïé; 6. cÖv_wgK LiPvewj; 8. evÆvq †kqvi Bmy¨KiY e¨q; 9. †gvUiMvwo i¶Yv‡e¶Y e¨q; 10. BRviv m¤úwËi Ae‡jvcb 11. bZzb `vjv‡bi PzbKvg LiP 12. cyivZb `vjv‡bi PzbKvg LiP 13. hš¿cvwZ ms¯’vcb e¨q 14. weµ‡qi D‡Ï‡k¨ hš¿cvwZ µq
  • 9.
    9 1. wb‡Pi †KvbwUwnmveP‡µi Acwinvh© avc bq ? M. Avw_©K weeiYx cÖ¯‘yZ L. LwZqvb K. Kvh©cÎ N. mgvcwb `vwLjv 2.wb‡Pi †KvbwU wnmv‡ei eB‡Z bv wj‡L AvjvMv c„ôv ev c„_K LvZvq cÖ¯ZzZ Kiv nq K. Rv‡e`v L. LwZqvb M. wek` Avq weeiYx N. Kvh©cÎ
  • 10.
    wb‡Pi `dv¸‡jv n‡Zg~jab I gybvdvRvZxq e¨q wbY©q Ki I e¨vL¨v cÖ`k©b Ki: 1. `vjvb‡KvVv m¤cÖmviY e¨q; 2. `vjvb‡KvVv PzbKvg e¨q; 3. `vjvb‡KvVv †givgZ e¨q; 4. cyivZb Uªv‡Ki Rb¨ bZzb Uvqvi µq; 5. Awd‡mi Rb¨ †Uwej d¨vb µq; 6. Kwc-ivBU AR©‡bi e¨q; 7. m`¨ µqK…Z cyivZb hš¿cvwZi †givgZ ; 8. KuvPvgvj µ‡qi e¨q; 9. gvgjv LiP; 10. µqK…Z c‡Y¨i Rb¨ RvnvR fvov; 11. we`y¨r ms¯’vcb e¨q 12. KjKâv Avbq‡bi Rb¨ RvnvR fvov; 13. Kg©PvixM‡Yi †eZb cÖ`vb; 14. BRviv m¤úwËi Rb¨ e¨q; 15. mybvg AR©b e¨q; 16. we`y¨r LiP; 17. gwbnvwi µ‡qi e¨q 18. hš¿cvwZ ms¯’vcb e¨q; 19. K‡R©i Dci my`; 20. Avmevec‡Îi AePq;