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PZz_Š KÂŦvm
wb‡gœvÂŗ Z_¨mg~n e¨envi K‡i
wewfbœ c×wZ‡Z AePq wbYŠq I
Zv‡`i g‡a¨ Zzjbv Kiv n‡jv: †Pwi
†Kvs 1 Rvbyqvwi 2013 mv‡j Zv‡`i
cY¨ mieiv‡ni Rb¨ GKwU †Wwjfvwi
f¨vb Âĩq K‡i| Zvi mv‡_ m¤ÃēwKŠZ
Z_¨vw` wbgœiƒcī€­
Âĩqg~j¨ 13,000 UvKv
fMœve‡kl g~j¨ 1,000 UvKv
wkLbdj
mij ‰iwLK c×wZ‡Z As‡Ki
mgvavb|
mij ‰iwLK c×wZ‡Z AePq
`yfv‡e wbY©q Kiv
1. m~â€ĄÃŽi gva¨‡g 2. AeP‡qi nvi wbY©‡qi
gva¨‡g
AeP‡qi nvi =
100%
AvbygvwbK
Avqy®‹vj
AeP‡qi nvi =
100%
5 eQi
evwlŠK AePq
=
†gvU e¨q ī€­
fMœve‡kl g~j¨
AvbygvwbK
Avqy®‹vj
evwlŠK AePq
=
13,000 ī€­ 1,000
5 eQi
= 20%
= 2,400 UvKv
AewPZ g~j¨ = †gvU e¨q ī€­ fMœve‡kl g~j¨ = 13,000 ī€­ 1000
= 12,000
AeP‡qi cwigvY wbY©q
eQi AewPZ g~j ¨ī‚´ AeP‡qi nvi = evwlŠKAePq cywÄf~Z AePq ewntg~j ¨
2013 12,000 20% 2,400 2,400 10,600
2014 12,000 20% 2,400 4,800 8,200
2015 12,000 20% 2,400 7,200 5,800
2016 12,000 20% 2,400 9,600 3,400
2017 12,000 20% 2,400 12,000 1,000
mij ‰iwLK c×wZ‡Z
AePq nvi wbYŠq Kiv |
g~j¨vqb:-
AewPZ g~j¨i
cwigvb
wbbŠq Ki
cÖwZ eQ‡ii
AeP‡qi
cwigvb
wbbŠq Ki
evoxi KvR:-
5 eQ‡ii AeP‡qi , cywÄf~ZAePq
ewntg~j¨ LvZvqwj‡LAvb‡e|
Accounting 0137 chapter 8 lecture 4

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Accounting 0137 chapter 8 lecture 4

  • 1.
  • 3. wb‡gœvÂŗ Z_¨mg~n e¨envi K‡i wewfbœ c×wZ‡Z AePq wbYŠq I Zv‡`i g‡a¨ Zzjbv Kiv n‡jv: †Pwi †Kvs 1 Rvbyqvwi 2013 mv‡j Zv‡`i cY¨ mieiv‡ni Rb¨ GKwU †Wwjfvwi f¨vb Âĩq K‡i| Zvi mv‡_ m¤ÃēwKŠZ Z_¨vw` wbgœiƒcī€­ Âĩqg~j¨ 13,000 UvKv fMœve‡kl g~j¨ 1,000 UvKv wkLbdj mij ‰iwLK c×wZ‡Z As‡Ki mgvavb|
  • 4. mij ‰iwLK c×wZ‡Z AePq `yfv‡e wbYŠq Kiv 1. m~â€ĄÃŽi gva¨‡g 2. AeP‡qi nvi wbY©‡qi gva¨‡g AeP‡qi nvi = 100% AvbygvwbK Avqy®‹vj AeP‡qi nvi = 100% 5 eQi evwlŠK AePq = †gvU e¨q ī€­ fMœve‡kl g~j¨ AvbygvwbK Avqy®‹vj evwlŠK AePq = 13,000 ī€­ 1,000 5 eQi = 20% = 2,400 UvKv
  • 5. AewPZ g~j¨ = †gvU e¨q ī€­ fMœve‡kl g~j¨ = 13,000 ī€­ 1000 = 12,000 AeP‡qi cwigvY wbYŠq eQi AewPZ g~j ¨ī‚´ AeP‡qi nvi = evwlŠKAePq cywÄf~Z AePq ewntg~j ¨ 2013 12,000 20% 2,400 2,400 10,600 2014 12,000 20% 2,400 4,800 8,200 2015 12,000 20% 2,400 7,200 5,800 2016 12,000 20% 2,400 9,600 3,400 2017 12,000 20% 2,400 12,000 1,000
  • 6. mij ‰iwLK c×wZ‡Z AePq nvi wbYŠq Kiv | g~j¨vqb:-
  • 7. AewPZ g~j¨i cwigvb wbbŠq Ki cÖwZ eQ‡ii AeP‡qi cwigvb wbbŠq Ki
  • 8. evoxi KvR:- 5 eQ‡ii AeP‡qi , cywÄf~ZAePq ewntg~j¨ LvZvqwj‡LAvb‡e|